Contribuția contabilității la dezvoltarea durabilă

Abstract

Currently, there is a change of vision on the development of mankind as a whole. In this context, the main objective of this research is to highlight how accounting can contribute to the achievement of sustainable development goals at entity, national and global level. Thus, within the study, a documentary research is carried out by examining national and international legislation in the field of sustainable development and an applied research to analyze the implications of the field of accounting in the implementation of sustainable development objectives. The results of the research reflect how to contribute to the areas where accounting could lead to the achievement of the sustainable development objectives established by the International Federation of Accountants. CZU: 657:338.1(478); JEL: M41, Q56; DOI: https://doi.org/10.53486/isca2024.03