# 90 447-451 View full article

УДК 330:004-044.922:336

DOI: https://doi.org/10.36887/2415-8453-2025-3-90

Chmil Yevhenii,
PhD candidate 071 Accounting and Taxation,
State Biotechnological University,
https://orcid.org/ 0009-0008-5560-9864

JEL classification: M41, Q56, O31, Q13

The article explores the theoretical and methodological principles for developing accounting and analytical support for the sustainable, innovative development of enterprises in the agro-industrial sector, in the context of the digital transformation of the economy and the increased requirements for ESG reporting. The need to transform the traditional accounting system into an integrated information and analytical platform capable of providing information support for the management of innovative activities, considering the economic, environmental, and social aspects of value creation, is substantiated. A critical analysis of the current international and national regulatory and methodological regulations for accounting for innovative activities is conducted. Systemic gaps in the accounting reflection of digital assets, “green” R&D, social and natural capital, network effects, and ESG risks of innovative activities are identified, leading to fragmented information support for the management of enterprises’ sustainable innovative development. The author’s interpretation of the accounting and analytical support of sustainable innovative development is proposed as an integrated information system that combines the processes of identification, measurement, accumulation, analysis, and communication of financial and non-financial information on the transformation of various forms of capital into innovative assets and processes. A conceptual model of accounting and analytical support for the sustainable, innovative development of an enterprise is developed, which integrates financial, managerial, and non-financial reporting circuits into a single information support architecture for management. The practical value of the developments lies in the possibility of their use for adapting the accounting policy of enterprises in the agro-industrial sector to the requirements of international standards of financial and non-financial reporting, ensuring transparency of ESG information, increasing investment attractiveness, and forming long-term competitive advantages in the conditions of decarbonization and circular transformation of the economy.

Keywords: accounting and analytical support, sustainable innovative development, agro-industrial sector, ESG reporting, integrated reporting, IFRS S1/S2, CSRD, EU Taxonomy, intellectual capital.

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The article was received 17.08.2025

Quote article, APA style

Chmil Y. 17.08.2025 . Conceptualization of accounting and analytical support for sustainable innovative development of enterprises in the agro-industrial sector. Ukrainian Journal of Applied Economics and Technology. 2025. №3. 447-451 pp. https://doi.org/10.36887/2415-8453-2025-3-90

Quote article, MLA style

Chmil Y. Conceptualization of accounting and analytical support for sustainable innovative development of enterprises in the agro-industrial sector. Ukrainian Journal of Applied Economics and Technology. 17.08.2025 . https://doi.org/10.36887/2415-8453-2025-3-90