SUSTAINABILITY ACCOUNTING AND REPORTING: ENHANCING SUSTAINABILITY IN PUBLIC CONSUMER BEHAVIOR
Abstract:
In response to global sustainability challenges, such as climate change, social inequality, and environmental degradation, businesses are increasingly required to disclose sustainability-related financial information. This conference article delves into the growing importance of environmental accounting and reporting for companies globally, and consumers’ environmental behavior focusing on a case study in Montenegro. This study posits the hypothesis that there exists a positive correlation between the escalating standards and demands for Environmental, Social, and Governance (ESG) reporting by companies and the active engagement of consumers in understanding and fostering a more eco-friendly and sustainable future. The research objective of this paper is to examine by applying interdisciplinary approach whether there is a relationship between the increasing stringency of ESG reporting standards for businesses and the heightened awareness among consumers regarding the significance of sustainability, leading to their active participation in advancing a more environmentally responsible future
CITATION:
IEEE format
M. Daković Tadić, S. Baltić, M. Kljajić, “Sustainability accounting and reporting: enhancing sustainability in public consumer behavior,” in FINIZ 2023 - Sustainable development as a measure of modern business success, Belgrade, Singidunum University, Serbia, 2023, pp. 56-65. doi: 10.15308/finiz-2023-56-65
APA format
Daković Tadić, M., Baltić, S., Kljajić, M. (2023). Sustainability accounting and reporting: enhancing sustainability in public consumer behavior. Paper presented at FINIZ 2023 - Sustainable development as a measure of modern business success. doi:10.15308/finiz-2023-56-65
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