THEORETICAL ANALYSIS OF SUSTAINABILITY REPORTING

Abstract

Sustainability reporting leads to an improvement in the quality of financial reporting. The purpose of the publication is to analyze sustainability reporting and to propose a synthesis of properties and a generalization of common features, trends and laws. The ontological essence of sustainability reporting in the science of accounting presents the main problems solved by sustainability reporting. Through an epistemological coverage of sustainability, its origin, scope and features are examined. The research methods are analysis and synthesis, comparison, analogy, modeling, systematization and generalization, comparative and group accounting analysis. The results obtained are presented in tabular form. The conclusions are that by transitioning from a smaller scope of feature coverage of the single when considering sustainability, we are moving towards a larger scope of feature coverage, deriving the qualities of the individual categories of sustainability as internal determination and external manifestation.