Subject. This article explores the relationship between accounting analytics data and sustainability reporting indicators, and analyzes the importance of using accounting analytics data for sustainability reporting. Objectives. The article aims to identify the role of accounting in the process of sustainability reporting. Methods. For the study, I used the methods of analysis, comparison and generalization. Results. The article presents an original model of a data collection system for the formation of sustainability reporting. Conclusions. Effective use of the data collection system model for sustainability reporting can help companies obtain detailed information about their impact on the economy, society and the environment, which contributes to more informed sustainability management.
Keywords: data collection system model, accounting analytics, information disclosure, analytics detailing, sustainability reporting
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