Baryshnikova O. Formation, accounting assurance and verification the enterprises sustainability reporting

The preconditions implementing sustainability reporting as a new mechanism for disclosure of information on economic activity of enterprises laid in developed theoretical principles of accounting. The mechanism of formation of indicators of sustainable development reporting in accordance with the protocols GRI. Object is reporting sustainable development as part of accounting and information management software company. The subject of research is theoretical and methodological provision of formation, account maintenance and verification of reporting sustainable development of enterprises as a new mechanism for publishing information about companies. The directions of transformation elements method of accounting for the formation of information space sustainability management. Methodical provision of accounting information as part of ensuring accountability for sustainable development through the development of an analytical approach to accounting of primary documentation, internal reporting package and display order of objects in the accounts describing the economic, social and environmental impact of business enterprises. The organizational and methodological provision of verification reports of sustainable development as the basis of its assessment of the quality parameters for seykholderiv.