Economics, Finance and Accounting-Vol. 2 No. 12 (2023): 2023
2023; 46–56
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THE ISSUES OF ACCOUNTING INFORMATION FOR SUSTAINABLE BUSINESS DEVELOPMENT

Hayk Mnatsakanyan*, Vahe Gasparyan

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
THE ISSUES OF ACCOUNTING INFORMATION FOR SUSTAINABLE BUSINESS DEVELOPMENT
Authors
Hayk Mnatsakanyan, Vahe Gasparyan
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/10.59503/29538009-2023.2.12-46

Abstract

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.
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