Digitisation – an Important Tool for the Transformation of Society in Terms of Sustainable Development

In the post-pandemic period, greater emphasis has been placed around the world on addressing environmental and societal issues, leading to a stronger perception of society's impact on environmental protection. One of the strategic plans for how the government of the Slovak Republic can contribute to the start of rapid and sustainable economic growth after the effects of the COVID-19 pandemic in Slovakia is the Recovery and Resilience Plan of the Slovak Republic. The role of the Green Economy within the Slovak Recovery and Resilience Plan is to support environmental sustainability, while the transformation of society into a digital society and ‘digitisation’ itself is considered a significant green innovation in a sustainable business environment with a positive impact on environmental protection. The aim of the paper is to evaluate the key area of public policy digitisation, because its successful implementation in society has a significant impact on the Slovak legislation in the field of accounting.