| Autor: |
Irina Fedorovna Tausova, Anastasiya Trukhina, Ruslan Tkhagapso, Marina Evgenievna Ordynskaya |
| Rok vydání: |
2021 |
| Předmět: |
|
| Zdroj: |
Revista Gestão Inovação e Tecnologias. 11:1752-1761 |
| ISSN: |
2237-0722 |
| DOI: |
10.47059/revistageintec.v11i3.2048 |
| Popis: |
The article presents the conceptual foundations of accounting for sustainable development of enterprises. Among the main advantages of the structuring of ASD, several can be distinguishedю Firstly, the recognition that ASD includes monetary and natural measures that can be considered independently or in combination. Secondly, the comparison of tools with subsystems of ASD that facilitate certain types of decisions. Thirdly, the consideration of time as a key element in the classification of ASD to focus on the links between short-term and long-term cash flows and environmental and social considerations in management decisions. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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