Attracting accounting in cluster entities to achieve the Sustainable Development Goals

Oleh Vysochan, Oleksandr Maslak, Vasyl Hyk, Alla Yasinska and Olha Vysochan

RIVISTA DI STUDI SULLA SOSTENIBILITA', 2024, vol. XIV, issue 2, 181-195

Abstract: Sustainable development based on the creation of clusters is an unconditional al-ternative to crisis phenomena, as a result of which there was a significant loss of economic potential and a decrease in the standard of living of the population. At the same time, issues regarding the formation of reliable accounting information on the factors of sustainable development are gaining special relevance. The pur-pose of the article is to develop proposals for the implementation of accounting in cluster entities to achieve the Sustainable Development Goals. It was determined that accounting in the cluster contributes to the formation of a high level of inter-action between participants to ensure the economic, social, and environmental components of sustainable development. It is argued in the work that SDG 8 ?De-cent work and economic growth?, 9 ?Industry, innovation, and infrastructure?, 11 ?Sustainable development of cities and communities?, 12 ?Responsible consump-tion and production? and 17 ?Partnership for sustainable development? have a direct connection with accounting in cluster entities. It has been established that the implementation of the concept of sustainable development and the emergence of new information requests from interested parties require a more detailed disclo-sure of accounting data and the task of changing the format and supplementing the list of indicators in reporting. Because of this, information on different types of indicators (absolute and relative, quantitative and qualitative) should be summa-rized in the reporting of cluster structures.

Date: 2024
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