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The purpose of the article is to substantiate theoretical provisions and develop practical recommendations for the development of reporting on sustainable development in terms of environmental impact on the environment and society in accordance with international standards developed under the Global Reporting Initiative. Objectives of the study: to study the content of non-financial reporting compiled in accordance with the standards of the Global reporting initiative (GRI) and propose new methodological approaches to the development of accountability in the field of sustainable development. The work provides recommendations on the organization of accounting for the environmental impact of the organization with the use of information technology: proposed the use of additional accounts for accounting and developed forms of reports containing information of a social nature.
Клычова et al. (Fri,) studied this question.