The study reveals the role of managerial accounting as a key tool for information and analytical support of an enterprise’s sustainable development. It emphasizes that the modern concept of managerial accounting goes beyond traditional financial indicators and is transforming into a multidimensional system focused on integrating economic, environmental, and social aspects of business activity. It is noted that managerial accounting ensures not only the measurement of financial performance but also the monitoring of the enterprise’s impact on the environment, human resources, and society, thus forming a foundation for strategic decision-making.

It is highlighted that the adaptation of the managerial accounting system to the principles of sustainable development takes place in accordance with ESG reporting requirements and international GRI standards. The SROI methodology is examined as a modern tool for assessing the social effectiveness of projects, which enhances the transparency of corporate reporting and strengthens public trust in business.

The necessity of integrating managerial accounting into the system of corporate governance is substantiated in order to ensure a balance between economic performance, environmental responsibility, and social development. The key performance indicators of managerial accounting in the context of sustainable development include economic, environmental, and social one. Attention is drawn to the impact of digitalization on the transformation of managerial accounting, particularly in automating accounting processes and ensuring the reliability of non-financial data.

The effective implementation of the sustainable development concept requires harmonization of national legislation with EU standards, increasing the digital maturity of businesses, state support for innovative accounting practices, and the development of corporate social responsibility. It is proven that managerial accounting in the system of sustainable development becomes not only a mechanism for cost control but also a strategic tool for ensuring the long-term competitiveness of enterprises oriented toward the principles of transparency, partnership, and efficient resource use.