ACCOUNTING AS AN INFORMATION SYSTEM FOR SUSTAINABILITY: ENHANCING TRANSPARENCY AND DRIVING DEVELOPMENT

Current changes in the socio-economic environment pose a significant challenge to the field of accounting, which has traditionally focused primarily on financial decision-making. This article aims to explore how accounting, as a crucial information practice, should adapt considering the latest sustainability agenda to assess its contribution to human well-being and to enhance ethical and environmental awareness in corporate and national governance. The main findings, based on secondary research, identify key methods for developing accounting practices and implementing transformations to meet the demands of a sustainability-driven world.