Calculating the indicator of sustainable development with integrated information flows of managerial accounting in commercial organizations

Developments in the field of accounting in recent years, in particular the publication of international standards of financial reporting related to sustainability[9, 10] impose certain requirements for the formation of financial information in commercial organizations highlighting the problems of setting goals and integrated assessment in the social, environmental and governance directions of business. These developments influence the development of methodology approaches for calculating the generalized indicator of sustainable development with financial and non-financial information in accordance with the provisions of the ESG concept in commercial organizations.