Business, Management and Accounting
4 years ago

New sustainability accounting framework to drive business towards sustainable development goals.

Sustainability
Sustainability Accounting—Cognitive and Conceptual Approach
Beata Zyznarska-Dworczak

Paper Summary

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The article discusses sustainability accounting and its importance in the field of sustainable development. It explores how accounting can help businesses track their impact on the environment and society. The researchers used different accounting theories to analyze the current state of sustainability accounting and propose ways to improve it. The main findings suggest a new framework for sustainability accounting that can guide businesses towards more sustainable practices. This research could shape the future of accounting practices and benefit both companies and the environment.