Ролята на управленските счетоводители в осигуряване на информация за устойчивостта
The role of management accountants in guaranteeing sustainability information

Author(s): Iliyana Ankova Stoyanova
Subject(s): Economy, National Economy, Accounting - Business Administration
Published by: Нов български университет
Keywords: sustainability information; management accountants; role
Summary/Abstract: The era of discretionary disclosure of sustainability information is coming to an end. The adoption of Directive (EU) 2022/2464 of the European Parliament and of the Council of 14.12. 2022, expanded the scope of companies that are demanded to disclose sustainability information. The aim of this paper is to explore the role of management accountants in providing sustainability information. The analysis reveals that opinions on the matter are contrasting. The article sustains the crucial role of management accountants, defined by and realised through their ability to apply specific instruments to create and process different types of sustainability information and their knowledge of its interpretation.

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