Pregătirea contabililor pentru asigurarea unui viitor sustenabil. Evaluarea integrării cunoștințelor și abilităților necesare raportărilor de sustenabilitate în educație
Numărul 8, august 2024 » Sustenabilitate și raportare non-financiară
Rezumat: Achieving sustainability is a priority in the global business environment. As a result, the role of professional accountants has become crucial in preparing ESG (environmental, social, and governance) reporting. This study evaluates whether current professional education adequately prepares accountants to meet the expectations of sustainability reporting. By examining curriculum integration, professional training, practical application, regulatory competence, and stakeholder communication, this research aims to assess the readiness of accountants to “save the world” through effective sustainability reporting. A qualitative approach was chosen to gain in-depth insights into the perceptions, experiences, and practices of accounting professionals, educators, and stakeholders regarding ESG integration in accounting education and practice.
Clasificare JEL: Q56, M40, M49, A29, I29 | Pagini: 2-11
Statistică:
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