ОТЧИТАНЕТО НА УСТОЙЧИВОСТТА – ЛИПСВАЩАТА ЧАСТ ОТ ПЪЗЕЛА НА СЧЕТОВОДНОТО ОБРАЗОВАНИЕ
SUSTAINABILITY REPORTING – THE MISSING PIECE OF THE ACCOUNTING EDUCATION PUZZLE

Author(s): Atanas Atanassov
Subject(s): Social Sciences, Economy, Education, Business Economy / Management, Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: accounting education; sustainability reporting; ESG
Summary/Abstract: This report shares the view that the main focus of the corporate reporting should be on sustainability in a broad sense – with financial performance as part of this, along with environmental, social and governance (ESG) performance and these issues have to take place in the contemporary accounting education. The purpose of this paper is to carry out a critical analysis of the existing practices related to the inclusion of sustainable (non-financial) reporting issues in the accounting curricula of Bulgarian universities and, on this basis, to formulate specific conclusions and recommendations with the aim of improving the level of preparation of graduate students in the context of modern business realities and the challenges of contemporary corporate reporting.

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