Sustainability accounting – the basis for implementation of integrated reporting within micro and small enterprises

• Authors: Maria Cojocaru

Title variants

PL

Rachunkowość zrównoważonego rozwoju – podstawy wdrażania zintegrowanej sprawozdawczości w mikro i małych przedsiębiorstwach

Abstracts

EN

The purpose of this research is to analyze the perception of small and micro enterprise managers in the Republic of Moldova regarding the need for sustainability accounting and reporting. Based on the synthesis of the literature, it has been hypothesized that to recognize and acknowledge the social and environmental efforts of micro and small enterprises, it is necessary to review the accounting models and policies thereof, with the introduction of social and environmental cost and benefit assessment methods as well as sustainable managerial accounting implementation tools. In order to achieve the objective, a sample of 88 micro and small enterprises, operating in the accommodation and food service sector in the Republic of Moldova, was subject to a survey questionnaire. The data accumulated were processed using statistical methods of data grouping into distribution series, as well as data analysis, synthesis, abstraction, comparison. The research carried out has revealed reluctance on the part of the managers, regarding the need for accounting and disaggregated reporting of economic, social and environmental costs, but also shown the relevance of sustainable performance reporting in integrated reporting systems. In this study, the Author finds that managers, including chief accountants, are not familiar with the EMA Methodology, Sustainability Accounting, yet are willing to gain knowledge in this field, if provided with thematic trainings, webinars, publication of case studies, assimilation of good practices. By applying the questionnaire method, it has been found that about 3/4 of micro and small ‘accommodation and food service sector’ enterprise managers would opt to implement a sustainability accounting system, if the state guaranteed certain tax incentives or other measures to mitigate the high costs of sustainable practices, in order to become more competitive in relation to large companies.

Keywords

EN

sustainability accounting; integrated reporting; micro and small enterprises; accommodation and food service activities.

• Publisher: Sopocka Akademia Nauk Stosowanych
• Journal: Przestrzeń, Ekonomia, Społeczeństwo
• Year: 2022
• Issue: 21/I
• Pages: 43-59

Dates

published

2022

Contributors

author

Maria Cojocaru

• Moldova State University, Faculty of Economic Science, Republic of Moldova

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Identifiers

DOI

10.23830/21/I/2022/4359

Biblioteka Nauki

2232269