Integracija održivosti u računovodstvo kroz MSFI S1 I MSFI S2
DOI:
https://doi.org/10.46793/Rev26113.062VKljučne reči:
MSFI S1, MSFI S2, održivost, digitalna transformacija, EU AI ActApstrakt
Integracija održivosti u računovodstvenu praksu predstavlja jedan od ključnih izazova savremenog poslovnog okruženja. Standardi MSFI S1 i MSFI S2 uspostavljaju jedinstvenu globalnu osnovu za obelodanjivanje informacija o održivosti i klimatskim rizicima i prilikama, čime se redefiniše uloga računovodstva u procesu donošenja ekonomskih odluka. Ovaj pregledni rad analizira regulatorni značaj navedenih standarda i njihov doprinos razvoju održivog finansijskog izveštavanja. Na osnovu analize relevantne naučne literature, regulatornih okvira i odabranih primera iz prakse, identifikuju se ključni izazovi i prilike sa kojima se suočavaju računovodstveni profesionalci u procesu primene MSFI S1 i MSFI S2. Poseban akcenat stavljen je na ulogu digitalne transformacije u unapređenju efikasnosti, uporedivosti i pouzdanosti izveštavanja o održivosti. U zaključku se ističe potreba za kontinuiranim razvojem profesionalnih kompetencija i unapređenjem računovodstvenih informacionih sistema, kako bi se obezbedila dosledna i efikasna primena novih standarda u funkciji održivog poslovanja.
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