DEVELOPMENT OF ACCOUNTING AND ANALYTICAL SUPPORT FOR THE MANAGEMENT OF ENTERPRISES IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT: A PHILOSOPHICAL ASPECT

Introduction. In today's business environment, there is a necessity to ensure transparent and socially-oriented businesses. The contradictions (caused by the lack of clearly defined moral values of society) deepen the gap between the tasks dictated by the continuous development of human civilisation and the main challenges faced by business entities, in particular in the context of the Sustainable Development Goals (SDGs) attainment and implementing the concept of corporate social responsibility. The purpose is to study the morality principles and norms' impact on the development of prerequisites for further improvement of the accounting and analytical support for managing the enterprises' activities in the context of the SDGs' attainment. Materials and Methods. The information base of the study: publications in professional economic scientific journals and publications indexed in the international scientometric bases Scopus, Web of Science; monographs; legislation defining the institutional framework for promoting the concept of sustainable development in Ukraine and the digital economy. The methodology is based on general scientific and special methods of studying the economic processes and phenomena: bibliographic analysis, induction, methods of theoretical generalisation and comparison, analysis, synthesis, logical generalisation of results, and graphical method. Results. Adherence to ethical principles in the activities of economic agents in various institutional sectors of the economy contributes to the development of a responsible and sustainable business institution at both the national and global levels. It is advisable for the enterprises studied in the work (the case of the IT sector) to integrate indicators that characterise the contribution to the attainment of the SDGs into business process management systems. It is identified that the calculation and disclosure of the relevant indicators in the entities' reporting will require further development of appropriate accounting and analytical support. Discussion. A promising area for further scientific research in the field of integrating the sustainability concept into the enterprises' activities is to find ways for further development of information support for decision-making at the macro-, meso- and micro-levels.