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Theoretical Aspects of Sustainability Accounting

Author

Listed:
  • Gabriela Dimcheva

    (University of National and World Economy, Sofia, Bulgaria)

Abstract

The sustainability accounting concept meets its significance nowadays due to the growing necessity for producing, providing and disclosing non-financial information for a company’s activity in ecological, social and managerial aspect. The research proves the growing significance of sustainability accounting nowadays as it presents the necessity for business organizations to implement the sustainability accounting concept. The research provides room for future scientific researches in relation to applying the sustainability accounting concept in business organizations’ sustainability strategy.

Suggested Citation

  • Gabriela Dimcheva, 2023. "Theoretical Aspects of Sustainability Accounting," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 40-47, June.
    • Handle: RePEc:nwe:iisabg:y:2023:i:2:p:40-47
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    More about this item

    Keywords

    sustainability; sustainability accounting concept; sustainability accounting;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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