Cross- Cultural Studies: Education and Science Vol. 1 No. 13
2024; 65–74
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THE EVOLUTION OF STANDARDIZATION OF SUSTAINABLE DEVELOPMENT REPORTING

Vahe Gasparyan*

Received: 2025-05-07 · Published: 2024-05-05

© 2024 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
THE EVOLUTION OF STANDARDIZATION OF SUSTAINABLE DEVELOPMENT REPORTING
Author
Vahe Gasparyan
Source journal
Cross- Cultural Studies: Education and Science Vol. 1 No. 13
Published
2024-05-05
Licence
Creative Commons Attribution-NonCommercial 4.0 International
Original
https://doi.org/10.59503/29538009-2024.1.13-65

Abstract

Accountability for sustainable development process is currently in high demand. Partners of business activities are interested not only in the financial condition and business activity of organizations, but also in the attitude towards environmental protection, implementation of social programs, fulfillment of public obligations. To this end, the problem arises of organizations preparing and publishing reports on sustainable development with international standards. The article presents the evolution of sustainability reporting standardization, which includes the GRI-SAAB-IFRS-S process chain and analyzing opportunities for financial and non-financial information reporting.
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