Счетоводни модели за отчитане на управленския аспект на устойчивостта на предприятието
Accounting models for reporting the management aspect of enterprise sustainability

Author(s): Rositsa Ivanova
Subject(s): Economy, Business Economy / Management, Accounting - Business Administration, Green Transformation
Published by: Икономически университет - Варна
Keywords: Sustainable development; accounting models; disclosure; information, management
Summary/Abstract: Achieving sustainable development requires that environmental, social and governance aspects be placed at the centre of the strategy of enterprises, as the problems related to them are of paramount importance in the modern conditions of globalization, crises, various risks, digitalization and the penetration of artificial intelligence into business. This makes the disclosure of information on the environmental, social and governance aspects of sustainability a major challenge for enterprises operating in all sectors and related industries in the country's economy – a challenge that requires compliance with European standards and good international practices for sustainable development.

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