Developing approaches to sustainability disclosure in reporting

The importance of disclosing information on sustainability in the reporting of organizations (both in healthcare and other areas of activity) is increasing every year. The recently issued Main Directions of State Policy in the Sphere of Accounting, Financial Reporting and Auditing Activity until 2030, as well as the Plan of the Ministry of Finance of the Russian Federation for the implementation of these directions also contain a number of regulations regarding such disclosure. Thus, the analysis of the development of approaches to disclosing information on sustainability in the reporting of modern organizations seems to be very relevant at present. This analysis is carried out in this article. In carrying out the research, the following methods were used: analysis and synthesis, grouping method, comparison, analogy method, logical approach, systems approach. As a result of the research conducted, this work identified the main directions for further development of approaches to disclosing information on sustainability in the reporting of modern organizations. The results obtained in this article will be useful to a wide range of readers interested in topical issues related to modern accounting and reporting, can be applied in the educational process of higher educational institutions, as well as in the practical work of accounting departments of various organizations (both in healthcare and other areas of activity).