A unified classifier of analytical accounts to construct indicators for sustainability reporting

Subject. This article explores the relationship between accounting and sustainability reporting. Objectives. The article aims to develop a theoretical and methodological framework for integrating the principles of sustainable development into the accounting system. Methods. For the study, I used the methods of analysis, comparison, and generalization. Results. The article presents an author-developed and author-systematized unified classifier of analytical accounts for use in the accounting system to generate environmental indicators for sustainable development reporting, as well as solutions for the accounting support of sustainable development reporting. Relevance. The proposed unified classifier of analytical accounts can be applied in accounting practice under the business sustainability and transparency requirements.