Необходимост от оповестяване на информация за устойчивост от страна на бизнес организациите
Need for Disclosure of Sustainability Information by Country of Business Organizations

Author(s): Gabriela Dimcheva
Subject(s): Politics / Political Sciences, Politics, Economy, Business Economy / Management, EU-Accession / EU-DEvelopment, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: Sustainability; Sustainability Standards; Sustainability Accounting concept
Summary/Abstract: The research represents the essence, role and significance of the sustainability accounting concept, as well as it explores the most discussed sustainability accounting standards, namely International Sustainability Standard Board’s Standards, Sustainability Accounting Standards Board’s Standards and European Sustainability Reporting Standards. As a result, it is proved the necessity of disclosure of sustainability information from business organizations.

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