The influence of sustainability on accounting
Keywords:
Accounting, Sustainability, ESGAbstract
In the current era of globalization and constant change, corporate sustainability has become an essential element for the continuity and success of organizations (Lima, 2017). Sustainability applied to companies is characterized by the daily practice of actions that meet environmental, economic and social development, related to their suppliers, customers and employees. In this sense, this study aims to understand and identify how Brazilian organizations are building their reports and which elements that comply with ESG are being introduced in these reports. Thus, it can contribute to the analysis of accounting practices adopted by organizations that directly contribute to achieving sustainable development. The research is qualitative, descriptive and exploratory in nature. The methodology used to carry out this study consisted of a review of the bibliography to identify accounting reports of Brazilian companies that include ESG in their reports. The study revealed that some companies in Brazil are making progress on this issue. It is worth highlighting that some institutions publish an annual sustainability report that integrates financial and non-financial information, aligning practices with the Environmental, Sustainability and Governance principles. Brazil is facing serious environmental problems. To solve them or at least alleviate them, there is a need for a union between the government, the business sector and civil society so that together they can discuss the current environmental situation and, most importantly, assign each party's responsibilities in this process.
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