Conventional Sustainability Accounting Standards - Essence and Perspectives

Gabriela Dimcheva
Additional contact information
Gabriela Dimcheva: University of National and World Economy, Sofia, Bulgaria

Ikonomiceski i Sotsialni Alternativi, 2023, issue 3, 149-156

Abstract: The implementation of the concept of sustainability accounting assumes the adoption of a conventional reporting framework to set guidelines for presenting and disclosing useful information for satisfying the information needs of stakeholders’ groups. The standards developed by the Sustainability Accounting Standards Board could be an adequate reporting framework for satisfying investors’ information needs. The challenges for accounting science and practice are related to presenting and disclosing qualitative information by conventional reporting framework, which should satisfy the information needs of stakeholders’ groups in accordance with companies’ sustainability policy.

Keywords: Sustainability Accounting Standards Board; sustainability standards; reporting framework. (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2023
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.unwe.bg/doi/alternativi/2023.3/ISA.2023.3.09.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:nwe:iisabg:y:2023:i:3:p:149-156

Access Statistics for this article

More articles in Ikonomiceski i Sotsialni Alternativi from University of National and World Economy, Sofia, Bulgaria Contact information at EDIRC.
Bibliographic data for series maintained by Vanya Lazarova ().