ACCOUNTING AND SUSTAINABLE DEVELOPMENT (ESG ACCOUNTING)
Keywords:
ESG accounting, sustainable development, corporate social responsibility, financial reporting, environmental impact, governance, social factorsAbstract
Environmental, Social, and Governance (ESG) accounting has emerged as a key tool for promoting sustainable development in business practices. This article explores the role of accounting in sustainable development, focusing on ESG accounting and its integration into corporate decision-making. By assessing the impact of ESG factors on financial performance and company strategies, we provide an overview of current trends, challenges, and opportunities in the field of ESG accounting. The research highlights the growing importance of sustainability reporting, its influence on stakeholders, and the evolving regulatory landscape, offering insights into how businesses can align their financial strategies with sustainable development goals.
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