Стандарти за оповестяване на информация за устойчивостта
Sustainability Disclosure Standards

Author(s): Snejana Bacheva, Rumiana Pojarevska
Subject(s): Politics / Political Sciences, Politics, Economy, Energy and Environmental Studies, Environmental and Energy policy, Public Finances, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: sustainability; sustainability standards; international sustainability standards council
Summary/Abstract: In recent years, governments' efforts have focused on creating an economy that benefits people and the environment. Businesses are exposed, directly or through third parties as suppliers and customers, to a significant risk of climate change. Users of financial statement information to assess how climate-related risks and opportunities affect the financial position of enterprises, including their future cash flows and their value, need reliable information. The latter raises the need to establish a regulatory framework that sets out the disclosure requirements for the risks and opportunities of undertakings. New challenges are open to accountants and auditors related to the appropriate disclosure of these issues. The report focuses on the main requirements of IFRS S1 General Requirements for Disclosure of Financial Information Related to Sustainability and IFRS S2 Climate-related Disclosures for disclosure of sustainability and climate risks and opportunities.

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