Category sustainable development and economically consolidated subjective factor of entities are the basis of well-structured productive forces, but also the main lever of its integral development. Therefore, in all conditions of working hard for the issues of sustainable development, it is given more attention. Solving the problems of governance of sustainable development in the entities and making optimal decisions for optimal economy, and (as part of the integrated economy) assumes the use of appropriate information subsystems. These are: operational records, statistical records and accounting records.