Счетоводни модели за отчитане на икономическия компонент на устойчивостта на строителното предприятие
Accounting Models for Accounting for the Economic Component of the Sustainability of the Construction Enterprise

Summary/Abstract: Achieving sustainability of the construction enterprise requires that the environmental, social and economic (governance) components be placed at the center of its strategy. Issues related to sustainability components are of paramount importance in the modern conditions of globalization, crises, impacts of various types of risks, digitalization and the entry of artificial intelligence into business. This makes the disclosure of information on the individual components of sustainability in the Sustainability Report a major challenge for construction enterprises, which requires compliance with European standards and good international practices for achieving sustainability. Directive (EU) 2022/2464 of the European Union emphasizes the need to create and disclose transparent non-financial information, including of the factors related to the ESG components (Environmental, Social and Governance) of sustainability. The purpose of the construction enterprise is to disclose information to users about its activities in the field of sustainability, which should have key characteristics, such as materiality, importance and reliability; clarity, comprehensibility, transparency and sufficiency. Information that allows stakeholders to understand the activities of the construction enterprise in the field of ESG components on important issues, such as climate change, human rights, care for personnel, cybersecurity of information arrays and systems, management remuneration, etc., so that they can make informed and objective decisions. The subject of consideration in the article is the accounting and disclosure in the Sustainability Report of the construction enterprise of the costs incurred by it for the economic component of sustainability and, on this basis, achieving sustainable management in compliance with the main requirements of the European Union (EU) Corporate Sustainability Reporting Directive (CSRD), adopted in 2022. Based on the created accounting information, absolute and relative indicators are proposed for analyzing the economic component of sustainability.

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