Accounting models for reporting the management aspect of enterprise sustainability

Rositsa Ivanova ()
Additional contact information
Rositsa Ivanova: University of National and World Economy/ Department: Accounting and Analysis, Sofia, Bulgaria

ACCOUNTING AND CONTROL: TRADITIONS AND NEW CHALLENGES IN VALUE CREATION AND SUSTAINABILITY, 2025, issue 1, 74-81

Abstract: Achieving sustainable development requires that environmental, social and governance aspects be placed at the centre of the strategy of enterprises, as the problems related to them are of paramount importance in the modern conditions of globalization, crises, various risks, digitalization and the penetration of artificial intelligence into business. This makes the disclosure of information on the environmental, social and governance aspects of sustainability a major challenge for enterprises operating in all sectors and related industries in the country's economy – a challenge that requires compliance with European standards and good international practices for sustainable development.

Keywords: Sustainable development; accounting models; disclosure; information; management (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
https://ue-varna.bg/uploads/filemanager/303/publis ... ing-control-2025.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:vrn:acctnc:y:2025:i:1:p:74-81

Access Statistics for this article

ACCOUNTING AND CONTROL: TRADITIONS AND NEW CHALLENGES IN VALUE CREATION AND SUSTAINABILITY is currently edited by Nadezhda Popova-Yosifova

More articles in ACCOUNTING AND CONTROL: TRADITIONS AND NEW CHALLENGES IN VALUE CREATION AND SUSTAINABILITY from University of Economics Varna Contact information at EDIRC.
Bibliographic data for series maintained by Nadezhda Popova-Yosifova ().