Applying management accounting information for ESG reporting
Автор: Grigoryan L.H., Hakobyan A.S.
Журнал: Международный журнал гуманитарных и естественных наук @intjournal
Рубрика: Экономические науки
Статья в выпуске: 4-2 (91), 2024 года.
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The article considers the possibilities of using management accounting information for sustainable development reporting purposes within the ESG framework. The author presents the information flows formed in the management accounting system, identifies the directions of application of the summarized information, justifies the appropriateness of applying the information formed in the management accounting system for ESG reporting. As a result of the research, for the purpose of sustainability reporting, the directions of management accounting information processing were presented.
Esg reporting, managerial accouting, information flows, internal reporting, sustainability reporting, trends, strategic management accounting
Короткий адрес: https://sciup.org/170204868
IDR: 170204868 | DOI: 10.24412/2500-1000-2024-4-2-140-143
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