GREEN ECONOMY. ACCOUNTING AND AUDITING FOR SUSTAINABILITY

Abstract

Humanity is experiencing increasing challenges in recent past decades due to the unpredictable nature we are surrounded by. The global crisis is impacting all areas of multi-cultural development, driving professionals in all related fields to participate in the shift towards a green economy. Our lives are affected both, professionally and personally by all the environmental changes we are experiencing. The green economy concept brings new improvements in accounting by offering new techniques through which companies create long-term value and develop their businesses with sustainability. Business professionals, such as accountants and auditors, are shaping the tone for new changes in the business environment, setting new trends in the economy and sustainability with their expertise. Our study focuses on examining the links between the green economy, sustainability, accounting and an audit. Through a study based on bibliometric research techniques, we aim to evaluate the interconnectedness of these financial landscapes in order to analyse the network of interesting connections to investigate between sustainability and economics. The development of the concept of green economy is still emerging and is allowing the academic research universe to open new perspectives of reflection, thus through this current study we want to pursue such research tendencies towards new horizons.

Keywords

• green economy
• sustainable accounting
• sustainability audit