Subject. This article examines the analytical procedures for generating information in managerial accounting and its disclosure in sustainability reporting. Objectives. The article aims to determine the particularities of analytical accounting as an information source for reporting on sustainable development. Methods. For the study, I used analysis, comparison, and generalization. Results. The article presents an overview of analytical procedures in the accounting of construction organizations for the formation of sustainability reporting. Conclusions and Relevance. Analytical accounting is important for preparing reports on sustainable development using accounting data. The use of analytical accounting helps organizations prepare reports on sustainable development.
Keywords: analytical accounting, information disclosure, detailing, reporting on sustainable development
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