Подобряване на устойчивото развитие чрез съвременни счетоводни практики: предизвикателства и решения в глобален контекст

In the context of increasing globalization and increasing attention to sustainable development, modern accounting practices play a key role in promoting sustainability in organizations. This article explores the relationship between accounting and sustainable development by examining the challenges and solutions facing companies in a global context. With a focus on integrated reporting and environmental and social accountability, the article analyzes how new accounting standards and practices can support sustainable resource management and increase transparency about the environmental and social impacts of business. The problems with the implementation of these practices in different economies, shortcomings in the regulatory framework and the need for better training of professionals are also discussed in the article. The authors propose practical solutions to overcome these challenges, emphasizing the importance of international cooperation and adaptation to regional specificities. The article concludes with recommendations for future research and innovation in accounting practices to support sustainable development.