ESG отчитане – от „силозно мислене“ към интегрирано мислене
ESG Reporting – from „Silo Thinking“ to Integrated Thinking

Author(s): Katya Zlatareva
Subject(s): Economy, Business Economy / Management, Financial Markets, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: ESG reporting; financial reporting; financial results
Summary/Abstract: The content of the report is determined by the increasing needs for the unity of financial reporting and the reporting of sustainable development processes, or a kind of amalgam of financial and non-financial reporting information. At the same time, they are accepted as a unity of mutual influences, and not as a mechanical union of two components. The financial results of the corporation are obtained both from the known processes of value creation and from the influence of external factors, social environment, corporate social responsibility, compliance with environmental factors and others. The problems of poverty, employment, and professional growth are problems for the future of any economic system, but also steps in the present towards this goal. The International Integrated Reporting Committee (IIRC) and the International Federation of Accountants (IFAC) operate with such a focus.

• Details
• Contents