EVOLUTION OF SUSTAINABILITY ACCOUNTING
Abstract
Purpose is to form a general history of the emergence of the Sustainability Accounting concept at the global level and in Ukraine. Methodology of research. Such research methods as observation, comparison, empirical method, monographic method, induction and deduction, generalization method, retrospective analysis and axiomatic method in monitoring the historical positions of the emergence of the sustainability accounting concept; an abstract-logical method for theoretical generalizations, the formulation of conclusions and scientific reflection were used in accordance with the purpose. Findings. The Sustainability Accounting definition emerged during the rapid development of accounting in a broader sense in the past forty years, and in a narrow sense over the past ten years was found out. The several stages of the period of Sustainability Accounting development are substantiated. There are 1960-1970, 1971-1980, 1981-1990, 1991-1995, and the last stage since 1995 to present, the so-called modern stage of the formation of sustainable development accounting. Originality. The step-by-step model of the Sustainability Accounting evolution and formation presented graphically, with the identification of the main stages of development, based on the study history generalization of the emergence and formation methodological concepts of sustainable development and its accounting was constructed. There are the conception of social and environmental auditing, the initiation of the methodology of social and environmental accounting, the final definition of the methodology for Sustainability Accounting, and the improvement of the methodology for Sustainability Accounting on the principles of mentality. Practical value of the results is the opportunity of using methodological recommendations for the implementation and/or enterprises’ sustainability accounting development.
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