კონფერენცია

∘ Dali Sologhashvili ∘ Tea Udesiani ∘ Tatia Udesiani ∘
THE CHALLENGES OF ACCOUNTING-REPORTING FOR THE SUSTAINABLE DEVELOPMENT OF AN ECONOMY

Abstract

The article discusses the challenge of accounting-reporting arising from the requirements of the Corporate Sustainability Reporting Directive. Corporate sustainability reporting aims to strengthen the green economy, according to which the enterprises of the EU member states are obliged to prepare corporate sustainability reporting using the relevant standard. Georgia's interest in joining the European Union puts the requirements of the mentioned directive in the relevant legislative and regulatory documents.

Keywords: global sustainability, sustainability risks and opportunities, climate disclosure.

Ivane Javakhishvili Tbilisi State University Paata Gugushvili Institute of Economics International Scientific C O N F E R E N C E S "ECONOMY – XXI CENTURY"

E ISSN 2587 - 4691	∘ Dali Sologhashvili ∘ Tea Udesiani ∘ Tatia Udesiani ∘ THE CHALLENGES OF ACCOUNTING-REPORTING FOR THE SUSTAINABLE DEVELOPMENT OF AN ECONOMY Abstract The article discusses the challenge of accounting-reporting arising from the requirements of the Corporate Sustainability Reporting Directive. Corporate sustainability reporting aims to strengthen the green economy, according to which the enterprises of the EU member states are obliged to prepare corporate sustainability reporting using the relevant standard. Georgia's interest in joining the European Union puts the requirements of the mentioned directive in the relevant legislative and regulatory documents. Keywords: global sustainability, sustainability risks and opportunities, climate disclosure.