SUSTAINABILITY ACCOUNTING AND CORPORATE RESPONSIBILITY

Abstract

Abstract- Sustainability accounting and corporate responsibility have emerged as essential components of modern business practices in response to increasing environmental concerns, social expectations, and regulatory pressures. Sustainability accounting focuses on measuring, analyzing, and reporting a company’s environmental, social, and governance (ESG) performance, while corporate responsibility refers to the ethical obligation of businesses to contribute positively to society beyond profit-making. This paper examines the concept, objectives, importance, key components, and challenges of sustainability accounting and corporate responsibility in contemporary corporate reporting.

Keywords: Sustainability Accounting, Corporate Responsibility, Corporate Social Responsibility (CSR), Environmental Accounting, Social Accounting, Governance, ESG Reporting, Sustainable Development, Corporate Ethics, Transparency, Accountability, Green Accounting, Stakeholder Engagement, Non-Financial Reporting, SDGs.