The Evolution of Accounting Practices in the Context of Sustainability and Social Impact, Considering Trends in Financial Analysis

Authors

  • Nina Petrukha Kyiv National University of Construction and Architecture, Kyiv https://orcid.org/0000-0002-3805-2215
  • Dmytro Sushko Higher Educational Institution Academician Yuriy Bugay International Scientific & Technical University, Kyiv https://orcid.org/0009-0000-0964-8709
  • Lyudmyla Meliankova Faculty of Economics, National University of Life and Envirommental Sciences, Kyiv
  • Oleksandr Rybitskyi National Scientific Centre “Institute of Agrarian Economics”, Kyiv
  • Ruslan Ovcharenko Interregional Academy of Personnel Management, Kyiv

DOI:

https://doi.org/10.14195/2183-203X_60_9

Keywords:

Sustainable accounting and development, ESG reporting and costs, Corporate social responsibility, Innovation, Artificial intelligence

Abstract

With the entry into force of the EU Directive on corporate sustainability reporting, public companies must disclose non-financial information, integrating ESG (environmental, social, governance) indicators into accounting and reporting. This requires adapting systems to ESG principles, classifying related costs, and ensuring transparency. The study analyzes EU directives, ESRS, and the NFRD (2014–2024), using comparative and structural methods. Results show the emergence of sustainable accounting, combining financial and non-financial reporting. ESG costs are grouped into environmental, social, and governance categories, enabling measurement of contributions to sustainability goals. Findings highlight the link between CSR and accounting trends, as well as the practical impact of EU regulations on sustainable reporting.

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Published

2025-12-16

Issue

No. 60 (2025): Special Issue on “Economic Resilience and Transformation in Times of Global Uncertainty: Insights from Eastern European Scholarship”

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows sharing the work with recognition of authorship and initial publication in Antropologia Portuguesa journal.