METHODOLOGICAL ASPECTS OF THE FORMATION AND ANALYSIS OF INFORMATION ON THE SUSTAINABLE DEVELOPMENT OF THE CONSTRUCTION BUSINESS

Abstract

The article discusses the methodological aspects of accounting and disclosure of information on the sustainable development of construction organizations, and proposes a methodology for analyzing the information generated within the company on sustainable development. As part of this work, a study was made of the specifics of the activities of construction companies, the main aspects of the existing accounting system in the construction business were studied, and recommendations were proposed for the development of accounting in construction companies, in particular for the disclosure of non-financial information.