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The Evolution of Accounting Practices in the Context of Sustainability and Social Impact, Considering Trends in Financial Analysis

Author

Listed:
  • Nina Petrukha

    (Kyiv National University of Construction and Architecture, Kyiv)

  • Dmytro Sushko

    (Higher Educational Institution Academician Yuriy Bugay International Scientific & Technical University, Kyiv)

  • Lyudmyla Meliankova

    (Faculty of Economics, National University of Life and Envirommental Sciences, Kyiv)

  • Oleksandr Rybitskyi

    (National Scientific Centre “Institute of Agrarian Economics”, Kyiv)

  • Ruslan Ovcharenko

    (Interregional Academy of Personnel Management, Kyiv)

Abstract

With the entry into force of the EU Directive on corporate sustainability reporting, public companies must disclose non-financial information, integrating ESG (environmental, social, governance) indicators into accounting and reporting. This requires adapting systems to ESG principles, classifying related costs, and ensuring transparency. The study analyzes EU directives, ESRS, and the NFRD (2014–2024), using comparative and structural methods. Results show the emergence of sustainable accounting, combining financial and non-financial reporting. ESG costs are grouped into environmental, social, and governance categories, enabling measurement of contributions to sustainability goals. Findings highlight the link between CSR and accounting trends, as well as the practical impact of EU regulations on sustainable reporting.

Suggested Citation

  • Nina Petrukha & Dmytro Sushko & Lyudmyla Meliankova & Oleksandr Rybitskyi & Ruslan Ovcharenko, 2025. "The Evolution of Accounting Practices in the Context of Sustainability and Social Impact, Considering Trends in Financial Analysis," Notas Económicas, Faculty of Economics, University of Coimbra, issue 60, pages 147-161, December.
    • Handle: RePEc:gmf:journl:y:2025:i:60:p:147:161
    DOI: 10.14195/2183-203X_60_9
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    Keywords

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    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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