SUSTAINABILITY STANDARDS IN ACCOUNTING
https://doi.org/10.5281/zenodo.17374447
Keywords:
sustainability standards, accounting, ESG reporting, financial disclosure, corporate transparency, GRI, SASB, IFRS, sustainable developmentAbstract
This article examines the growing importance of sustainability standards in accounting and their impact on corporate transparency and decision-making processes. The study highlights the role of international frameworks such as the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), and the International Financial Reporting Standards (IFRS) Sustainability Disclosure Standards in shaping sustainable reporting practices. The paper analyzes how these standards contribute to improving the reliability, comparability, and accountability of financial and non-financial information. Furthermore, it discusses challenges faced by organizations in integrating environmental, social, and governance (ESG) indicators into accounting systems and proposes recommendations for enhancing the effectiveness of sustainability reporting within corporate governance structures.
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