Contabilidad y sostenibilidad

Abstract

At a time of changes in the standards for corporate sustainability reporting, this paper recapitulates the most significant changes, the reason for them, and the reasons for this development, which is already affecting us as accounting and auditing professionals, even when we deal with non-listed SMEs. Hence, starting with the change in the information paradigm, passing through the European standardization process, we end with the compulsory requirements in Spain in this issue. In this way, we explain the most significant aspects of the disclosure of non-financial information, or regarding its synonym, sustainability information, in the current situation, from the accounting perspective, but in a broader sense than the traditional one.