Устойчивото счетоводство: (р)еволюция в отчетността

Автори:
Страници: 53-62
DOI: https://doi.org/10.54664/LLJN6065

Резюме:

Sustainability accounting has emerged as a holistic approach that guides companies towards a more sustainable future. Driven by a growing awareness of environmental and social issues, it emphasizes greater resilience and responsibility towards the environment and society. This shift is critical because traditional accounting focuses primarily on financial performance. In contrast, sustainability accounting recognizes the interconnectedness of environmental, social and economic factors, and aims to create a more sustainable and equitable future for all. This paper aims to explore the multifaceted concept of sustainability accounting and to identify key aspects through content analysis. By bridging this conceptual gap, the paper contributes to a broader understanding of sustainability accounting and its role in driving positive change.

Ключови думи:

sustainability accounting; sustainability.

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