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Sustainability Accounting and Reporting in the Post-COVID Times

Sustainability is a complex framework for companies to meet environmental, social and governance (ESG) goals together. The focus should be on achieving medium- and longterm goals, and the environmental and social impacts of corporate operations should also be examined. Sustainable accounting and green controlling are the support of the management of a sustainably managed company, which means the accountability of the management on the one hand, and the applicable asset system and reporting on the other. Following and reporting on sustainability goals is no longer a voluntary commitment for companies, rather it is compulsory for them to adapt. With effect from 2024, the EU standard on ‘non-financial reporting standards’ will come into force. The development of this EU investment classification system, known as the ‘taxonomy’, is being monitored by investors worldwide. The taxonomy, standards and implementation will certainly generate controversy. In this study, the author describes the importance, essence and content of sustainability accounting and green controlling, as well as the reporting obligation and its tools. The author also clarifies which parameters define the mandatory reporting framework and which are the most important elements.