Economics and Culture (Jun 2024)

Updating the Informational and Control Practices in the Sustainability Agenda

  • Odintsova Tatyana

DOI
https://doi.org/10.2478/jec-2024-0010
Journal volume & issue
Vol. 21, no. 1
pp. 133 – 148

Abstract

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The sustainability concept embraces a wide scope of linked practices: green thinking, sustainability informational and management assurance, ESG reporting and scoring, responsible and impact investment, stability measurements, and others. Significantly expanding beneficiary's and stakeholders' circle needs information to build and implement a policy providing ESG values creation and meeting their requirements in relevant sustainable agenda. This is why it is important to create a transparent information landscape and to shape new highlights in management and decision-making. The article is aimed at exploring specific ways to transform information and management practices, primarily accounting, ESG-reporting, analysis, and assurance to create a transparent information environment for sustainability.

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