New accounting model revolutionizes financial statements to include environmental impact.
The article presents a new accounting model to include environmental and social responsibility in financial statements. The model, called POLIED(RO), aims to bridge the gap between traditional accounting and social/environmental reports. It proposes a way to measure and account for intangible assets related to sustainability and social responsibility, aligning with International Accounting Standards. The goal is to create a more comprehensive accounting approach that reflects the true impact of companies' actions on the environment and society.