Устойчивото счетоводство в миннодобивните предприятия – интеграция в стратегическия подход
Sustainability Accounting In The Enterprises Of The Mining Industry – Integration Into The Strategic Approach

Summary/Abstract: The article provides a comprehensive analysis of integrating sustainability accounting into the strategic approach of mining enterprises. The scope of the research includes an explanation of key aspects of sustainability accounting, visualizing successful practices in other industries and analysis of how sustainability accounting, as a management tool, can be adapted and optimized specifically for the needs of mining enterprises. The research thesis is that sustainability accounting is irreplaceable and has the potential to support the strategic transition to sustainable development of companies of the mining industry. The research underscores the pivotal role of sustainability accounting in enhancing sustainability in the mining industry and proposes recommendations for future studies and actions to achieve sustainable business in this sector.

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