Theoretical Aspects of Sustainability Accounting

Abstract

The sustainability accounting concept meets its significance nowadays due to the growing necessity for producing, providing and disclosing non-financial information for a company’s activity in ecological, social and managerial aspect. The research proves the growing significance of sustainability accounting nowadays as it presents the necessity for business organizations to implement the sustainability accounting concept. The research provides room for future scientific researches in relation to applying the sustainability accounting concept in business organizations’ sustainability strategy.