Challenges in training sustainability auditors

Snejanka Basheva () and Georgi Stoyanov ()
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Snejanka Basheva: Institute of Certified Public Accountants in Bulgaria, Sofia, Bulgaria
Georgi Stoyanov: Institute of Certified Public Accountants in Bulgaria, Sofia, Bulgaria

ACCOUNTING AND CONTROL: TRADITIONS AND NEW CHALLENGES IN VALUE CREATION AND SUSTAINABILITY, 2025, issue 1, 33-41

Abstract: The integration of sustainability principles into accounting education is an urgent need of the current economic environment. The qualification and development of sustainability knowledge in professional accountants (sustainability auditors) is key to the development of good reporting practices, creating homogeneous and reliable reporting from the perspective reporting entities. The role of the BICPA and that of the CPOSA is also important for the development of appropriate knowledge and qualifications in the area of sustainability. This paper considers possible approaches to the implementation of training to qualify sustainability auditors, reflecting the broad interdisciplinary nature of the topics covered by sustainability reporting.

Keywords: Training; learning; sustainability; legal capacity; sustainability auditor (search for similar items in EconPapers)
Date: 2025
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