Questions for the Audit of Green Financial Statements

Abstract

Nowadays, it is also an extremely important issue for businesses to examine and understand the environmental and social effects on the community, since sustainable and competitive operation is becoming a key element. Sustainable development means that we do not fully exploit the resources of any area during development and development for the sake of future generations. This point of view is integrated into politics, the economy, and people's everyday lives. In the case of companies, environmental awareness must not only take effect in production, manufacturing, and final products, but must also be integrated into company systems - including the accounting system - in order to be able to meet the changed expectations. In our study, we examine what processes are currently taking place in the field of environmental awareness, sustainability, and social responsibility, how these elements are integrated into the everyday life of companies, and how information about the interactions between the company and the environment appears in the information published by the companies.