Contribuția contabilității în contextul dezvoltării durabile

Abstract

Sustainable development has gained paramount importance in light of the imperative to achieve economic growth while preserving the earth’s natural resources and meeting the needs of both current and future generations. Consequently, every nation, organization, and profession has a crucial role to play in advancing sustainable development. Of these, financial and accounting data is among the most crucial. This is due to the fact that a corporation cannot develop sustainably without solid management and a well-defined plan; conversely, management and strategy cannot exist, much less be effective, being appropriately posted, devoid of economic data. Information has grown to be a vital component of modern life. A growingly significant component of making transparent and economically sound decisions is accounting. The importance of accounting within business comes from its ability to keep track of an organisation’s financial health and reliability. Accountants, in particular, wield significant influence through their decision-making functions, actively shaping the sustainability strategies of their companies. Furthermore, by providing high-quality corporate financial reports, they contribute significantly to sustainable development efforts, among other contributions. CZU: 657:005.21; JEL: M41; DOI: https://doi.org/10.53486/issc2024.70