Vectors of transformation of accounting in the context of ESG reporting

Contemporary economic development is characterized by the intensification of environmental and social challenges and the growing demands for business transparency and accountability, which actualizes the need to transform the traditional accounting model. In this context, the ESG concept acquires si...

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Bibliografiske detaljer

Principais autores:	V.V. Shkromyda, A.L. Hrubelias
Format:	Artigo
Sprog:	Inglês
Udgivet:	Zhytomyr Polytechnic State University 2026-02-01
Serier:	Економіка, управління та адміністрування
Fag:	esg accounting transformation of the accounting system integrated reporting non-financial information sustainable development environmental and social indicators esg-oriented accounting model accounting functions
Online adgang:	https://ema.ztu.edu.ua/article/view/356251
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