Jankalová, Miriam; Jankal, Radoslav - In: Administrative Sciences : open access journal 14 (2024) 7, pp. 1-28
Sustainability accounting is considered a subcategory of financial accounting that focuses on the disclosure of non …-financial information about a company's performance to external parties. Various definitions of sustainability accounting by different … authors raise two research questions: RQ1: What is understood by sustainability accounting, as well as which terms are used in …