THE ISSUES OF ACCOUNTING INFORMATION FOR SUSTAINABLE BUSINESS DEVELOPMENT

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THE ISSUES OF ACCOUNTING INFORMATION FOR SUSTAINABLE BUSINESS DEVELOPMENT Hayk Mnatsakanyan

Information on sustainable business development currently needs more coordination, which can be done by organizations through accounting reports. The currently published accounting and financial reports do not fully present information related to the sustainable development of business, because the latter implies non-financial indicators as well. The article presents recommendations for the inclusion of information related to sustainable development in the published financial statements of organizations, which will create an opportunity for internal and external stakeholders to make business-related strategies. - administrative decisions.

DOI: 10.59503/29538009-2023.2.12-46 Economics, Finance and Accounting-Vol. 2 No. 12 (2023): 2023-2 46-56

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Keywords

sustainable development, non-financial information, accounting standards, public interests of business, business with public responsibility

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