Formation of a management accounting system in the context of ESG transformation

Сулима, Мар'яна Олександрівна and Гезун, Софія Миколаївна (2025) Formation of a management accounting system in the context of ESG transformation In: Сучасна фінансова політика України: проблеми та перспективи, 02.12.2025, м. Київ, Київський столичний університет імені Бориса Грінченка.

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Abstract

In today's business environment, which faces global challenges such as climate change, resource depletion, and heightened social expectations, the traditional approach to management is becoming insufficient. Management accounting, which serves as an internal decision-making tool, needs to integrate new, non-financial data. Environmental factors are now a key component of strategic and operational management. ESG is a comprehensive approach to assessing the sustainability of companies, which includes Environmental, Social, and Governance factors. The implementation of sustainable development in the management system not only helps companies meet regulatory requirements, but also enables them to gain competitive advantages, strengthen their reputation, and increase their long-term viability. In Ukraine, this is important for companies that attract international financing and manufacture products for export, in particular for manufacturing and industrial enterprises, banks, insurance companies, IT businesses, and others.

Item Type:	Conference or Workshop Item (Paper)
Uncontrolled Keywords:	management accounting; sustainable development; environmental aspect; social responsibility; management
Subjects:	Наукові конференції > Всеукраїнські
Divisions:	Факультет економіки та управління > Кафедра фінансів
Depositing User:	Мар'яна Олександрівна Сулима
Date Deposited:	25 Dec 2025 11:49
Last Modified:	25 Dec 2025 11:49
URI:	https://elibrary.kubg.edu.ua/id/eprint/55084

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