ИНТЕГРАТИВНАТА РОЛЯ НА СЧЕТОВОДИТЕЛЯ ПРИ ОТЧИТАНЕТО НА УСТОЙЧИВОСТТА
THE INTEGRATIVE ROLE OF THE ACCOUNTANT IN SUSTAINABILITY REPORTING

Summary/Abstract: The integrative role of the accountant in sustainability reporting. Accountants plays a key role in sustainability reporting. Their role in linking financial and sustainability information is particularly significant. Preparing sustainability reports requires the integration of knowledge, skills and competencies to record, analyzes and summarizes financial and non-financial information. Accountants have significant experience, knowledge, skills and competencies in financial reporting and sustainability disclosures. The integration of policies to achieve environmental, social and governance sustainability requires an integrated approach to sustainability reporting. This approach should be subject to the organization's accounting policy. Accountants’ skills in producing accurate and useful information, consistent with accounting policies, can easily be adapted to support analytical reporting of activities and disclosure of sustainability information. To account for all impacts along the value chain and over different time periods, accountants are called upon to integrate knowledge, skills and competencies for the accounting of both real and potential, contracted and uncontracted business transactions. The role of the accountant must be integrated into both real processes and strategically related decisions along the value chain. It is necessary to prepare a report with financial and accounting data about sustainability, as well as a report with non-financial, not yet recognized in the organization's accounting system, data and facts about sustainability. The role of accountants in securing letters of intent from the organization's counterparties in maintaining and developing sustainability in the value chain is growing.

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