An integrated digital approach to accounting and analytical support of enterprise investment activity considering ESG priorities

Introduction. Under the current conditions of globalization and digital transformation of enterprises, accounting and analytical support plays a crucial role in making informed investment decisions. The implementation of digital technologies such as ERP systems, Big Data analytics, Business Intelligence (BI), and Artificial Intelligence (AI) enables the automation of accounting and analysis processes, thereby enhancing forecasting accuracy and improving the efficiency of investment management. Purpose. The purpose of the study is to generalize modern approaches to accounting and analytical support for investment decisions, identify key technological tools for their improvement, and develop a conceptual model of an integrated accounting and analytical system focused on supporting enterprise investment processes. Methodology. The research is based on a systems approach, including analysis of theoretical sources, comparative analysis of traditional and digital accounting systems, and the use of financial analysis and forecasting methods. The study explores modern IT tools for financial and managerial investment accounting, including cloud technologies, blockchain, and machine learning algorithms. Results. The findings show that the integration of financial and managerial accounting within a unified digital platform enhances investment analysis accuracy, reduces risks, and accelerates managerial decision-making. The proposed conceptual model of an integrated accounting and analytical system demonstrates an end-to-end flow of information — from primary accounting operations to the formation of comprehensive analytical reports. The integration of Environmental, Social, and Governance (ESG) criteria plays a vital role in ensuring the effectiveness of investment decisions, contributing to the development of sustainable enterprise strategies. Future research prospects include improving forecasting methods for investment decisions using AI and Big Data, adapting accounting standards to digital technologies, expanding analytical tools for ESG assessment, and developing a unified information platform for comprehensive analysis of enterprise investment activity.