Accounting models for reporting the management aspect of enterprise sustainability

Achieving sustainable development requires that environmental, social and governance aspects be placed at the center of the strategy of enterprises, as the problems related to them are of paramount importance in the modern conditions of globalization, crises, various risks, digitalization and the penetration of artificial intelligence into business. This makes the disclosure of information on the environmental, social and governance aspects of sustainability a major challenge for enterprises operating in all sectors and related industries in the country's economy – a challenge that requires compliance with European standards and good international practices for sustainable development.