Research Information System
International Conference on Business and Technology (ICBT), İstanbul, Turkey, 6 - 07 November 2021, vol.485, pp.17-38
The formation of information support for the management of sustainable development of the organization is studied. The essence of accounting policy as a tool of information support, which takes into account the economic, environmental and social aspects of sustainable development. The purpose of the accounting policy, which is carried out through the implementation of tasks in terms of subsystems of the system of accounting and analytical support for sustainable development (accounting, analytical and subsystem of non-financial information). Levels of legal regulation of its formation and implementation (international, state, branch and micro level) are established. The components of accounting policy (organizational, methodological, technical) and their content are determined. The stages of formation and implementation of accounting policy (preparatory, basic, final) are substantiated. A method of assessing the quality of accounting policies for the formation of information support for sustainable development of the organization on the basis of clear criteria. The elements of the accounting policy are defined, which should be assessed in detail when determining the level of its quality. The necessity of formation of the accounting policy of the organization taking into account factors of sustainable development for the purpose of effective management of economic, ecological and social aspects of activity is proved.