Research on Strategies for Improving the Quality of Sustainable Development Accounting Information Disclosure

Shuting Yang (), Junxian Cao (), Zhenghong Sun (), Qinze Li (), Juncheng Shi () and Yuxuan Wang ()
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Shuting Yang: Lincoln University College, Accounting Program, Faculty of Business and Accounting
Junxian Cao: Lincoln University College, Accounting Program, Faculty of Business and Accounting
Zhenghong Sun: Lincoln University College, Accounting Program, Faculty of Business and Accounting
Qinze Li: INTI International University, Accounting and Finance
Juncheng Shi: Lincoln University College, Accounting Program, Faculty of Business and Accounting
Yuxuan Wang: Siam University, Business Administration Major, School of Business Administration

A chapter in Proceedings of the 2025 3rd International Conference on Digital Economy and Management Science (CDEMS 2025), 2025, pp 317-327 from Springer

Abstract: Abstract Sustainable development stands as a pivotal global - scale developmental core issue in contemporary times. Disclosure of corporate sustainable development accounting information is of vital significance for advancing sustainable development. This paper delves into the current situation of both domestic and foreign enterprises’ disclosure in this field, unearthing problems like incomplete disclosure content, poor information comparability, uneven data quality, and lack of a unified disclosure framework. Therefore, improvement strategies are proposed, including perfecting disclosure standards and frameworks, strengthening internal corporate management and control, enhancing data quality and transparency, and reinforcing external supervision and incentive mechanisms. In the case - study section, typical enterprises or industries in Australia, Spain, Italy, and Bangladesh are selected for research. The findings indicate that enhancing the quality of sustainable development accounting information disclosure holds great significance for both enterprises and society. In the future, more targeted disclosure standards and improvement strategies should be developed by combining the characteristics of different countries and industries to promote the overall upgrade of global corporate sustainable development information disclosure.

Keywords: Sustainable development; Accounting information disclosure; Disclosure quality; Improvement strategies; Corporate social responsibility; Green accounting (search for similar items in EconPapers)
Date: 2025
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DOI: 10.2991/978-94-6463-770-0_37

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