Disclosure of the principles in the accounting and reporting of railway transport enterprises sustainable development

Abstract

The results of sustainable development are indicators of efficiency, responsibility of business to society and the state. Railway transport reporting indicators are of interest in terms of their presentation, content and reflection in one format or another. The paper structures the reporting of railway organizations from the point of view of targeting and content. The study of indicators reflecting the principles of sustainable development was carried out based on using methods of comparison, analysis, and allocation when working with the reporting of transport organizations. Information on financial and non-financial reporting data is summarized. The positive and negative characteristics of the submitted reports are highlighted. The conclusions on the need to develop unified approaches in the formation of reporting indicators are presented. The need for independent certification of the sustainable development report by the professional community is indicated. CZU: [657.37:005336]:[625.1:338.47]; JEL: G14, G18, G30, G32; DOI: https://doi.org/10.53486/isca2024.19