PERSPECTIVES OF ACCOUNTING VALUATION OF THE ECOSYSTEM OF SUSTAINABLE DEVELOPMENT

Abstract

Ecosystems in nature are excellent examples of ensuring balance and stability of activity. Therefore, when the business activity of organizations is considered by the ecosystem model, an additional opportunity is created to assess the potential for sustainable development of economic activity and to make appropriate strategic decisions. And the most important source of information for making such decisions can be published accounting reports.

The article presents the challenges, that currently arise in the preparation of accounting reports with sustainable development information. For this purpose, the activities of organizations were observed in the context of sustainable business development and appropriate analyzes were performed. New approaches to prospective evaluations of the activity potential of the ecosystem of sustainable development with accounting information have been proposed.