Economics, Finance and Accounting-Vol. 2 No. 12 (2023): 2023
2023; 57–64
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INTERNATIONAL REGULATIONS FOR SUSTAINABLE DEVELOPMENT ACCOUNTING REPORTS

Sahakanush Avetisyan*

Received: 2025-05-15 · Published: 2023-10-23

© 2023 The Author(s) and the original publisher.

CC BY-NC 4.0 This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
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Original title
INTERNATIONAL REGULATIONS FOR SUSTAINABLE DEVELOPMENT ACCOUNTING REPORTS
Author
Sahakanush Avetisyan
Source journal
Economics, Finance and Accounting-Vol. 2 No. 12 (2023): 2023
Published
2023-10-23
Licence
Creative Commons Attribution-NonCommercial 4.0 International
Original
https://doi.org/10.59503/29538009-2023.2.12-57

Abstract

The International Standards Board for Sustainable Development (ISSB) published in 2023 the ”General Requirements for Disclosure of Sustainability-related Financial Information” and the International S2 IFRS Standards for "Climate-Related" Financial Reporting, whereby the accounting community felt the need for additional informative comments. The article analyzes the prerequisites for the introduction of sustainable development standards and the possibilities of their application. The priorities of the information related to the sustainable development of the organizations in the published integrated financial reports were partially clarified.
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