Calculating the indicator of sustainable development with integrated information flows of managerial accounting in commercial organizations
Year: 2025
Type: article
Abstract: Developments in the field of accounting in recent years, in particular the publication of international standards of financial reporting related to sustainability[9, 10] impose certain requirements for the formation of financial information in commercial organizations highlighting the problems of setting goals and integrated assessment in the social, environmental and governance directions of business. These developments influence the development of methodology approaches for calculating the generalized indicator of sustainable development with financial and non-financial information in accordance with the provisions of the ESG concept in commercial organizations.
Author: Arpine S. Hakobyan
Institution: Armenian State University of Economics
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4408102609