IDEAS home Printed from https://ideas.repec.org/a/nwe/iisabg/y2023i3p149-156.html
   My bibliography  Save this article

Conventional Sustainability Accounting Standards – Essence and Perspectives

Author

Listed:
  • Gabriela Dimcheva

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

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.

Suggested Citation

  • Gabriela Dimcheva, 2023. "Conventional Sustainability Accounting Standards – Essence and Perspectives," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 149-156, September.
    • Handle: RePEc:nwe:iisabg:y:2023:i:3:p:149-156
    as

    Download full text from publisher

    File URL: https://www.unwe.bg/doi/alternativi/2023.3/ISA.2023.3.09.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Sustainability Accounting Standards Board; sustainability standards; reporting framework.;
    All these keywords.

    JEL classification:

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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:nwe:iisabg:y:2023:i:3:p:149-156. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Vanya Lazarova (email available below). General contact details of provider: https://edirc.repec.org/data/unweebg.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.