მდგრადობის აღრიცხვის მნიშვნელობა თანამედროვე პირობებში

Abstract

Taking into account the European perspective, Georgia prematurely introduced the international standard of corporate sustainability reporting, the purpose of which is to improve the practice of producing management reports provided for by the Law on Accounting, Reporting and Auditing of Georgia, to contribute the establishment of a sustainable and competitive environment, and reduce the negative impact of enterprises on the environment and society. Georgia, together with the UN member states, expressed its desire to share the goals and objectives of sustainable development set for 2030. Sustainable development is a system of development of society, which, taking into account the interests of economic development and environmental protection of society, ensures the increase in the quality of human life and well-being. One of the important challenges facing today is the implementation of sustainability accounting based on sustainability reporting standards, on the basis of which corporate sustainability reporting will be prepared and published by enterprises. The ustainability counting is a tool that businesses use to become more sustainable. Sustainability accounting is considered as a subcategory of financial accounting, which focuses on publishing non-financial information about the enterprise's activities to external stakeholders, such as equity holders, creditors, etc. Sustainability accounting is an activity that affects society, the environment, and the economic activity of an enterprise. Sustainability accounting is different from managerial accounting. In order to ensure the consistency of information for the preparation of sustainability reports, guidelines were created under the name - Global Reporting Initiative (GRI). According to GRI, enterprise reporting on economic, environmental and social performance is as necessary and time-consuming as financial reporting. The goal of sustainability accounting is to make a fundamental transition to sustainable business models and a sustainable economy. The popularity of sustainability accounting has increased especially recently. This is evidenced by the fact that more and more enterprises are using new methods and techniques in the publication of financial information, along with providing external users with information about the enterprise's main activities and environmental impact. Thus, the challenges of sustainable development of enterprises are directly related to the challenges facing the production and presentation of sustainability accounting-reporting in enterprises, which at this stage is caused by the adoption of the European Union corporate reporting directive. That is why we consider the development and implementation of the legal framework of corporate sustainability reporting as one of the directions for overcoming the challenge and greater involvement of the scientific community, highly qualified accountants and auditors, enterprise managers, entrepreneurs, and students in its process, who in the future will ensure the implementation of the best practices in accounting and reporting in the country.