Research on Strategies for Improving the Quality of Sustainable Development Accounting Information Disclosure

DOI

10.2991/978-94-6463-770-0_37How to use a DOI?

Keywords

Sustainable development; Accounting information disclosure; Disclosure quality; Improvement strategies; Corporate social responsibility; Green accounting

Abstract

Sustainable development stands as a pivotal global - scale developmental core issue in contemporary times. Disclosure of corporate sustainable development accounting information is of vital significance for advancing sustainable development. This paper delves into the current situation of both domestic and foreign enterprises’ disclosure in this field, unearthing problems like incomplete disclosure content, poor information comparability, uneven data quality, and lack of a unified disclosure framework. Therefore, improvement strategies are proposed, including perfecting disclosure standards and frameworks, strengthening internal corporate management and control, enhancing data quality and transparency, and reinforcing external supervision and incentive mechanisms. In the case - study section, typical enterprises or industries in Australia, Spain, Italy, and Bangladesh are selected for research. The findings indicate that enhancing the quality of sustainable development accounting information disclosure holds great significance for both enterprises and society. In the future, more targeted disclosure standards and improvement strategies should be developed by combining the characteristics of different countries and industries to promote the overall upgrade of global corporate sustainable development information disclosure.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Shuting Yang
AU  - Junxian Cao
AU  - Zhenghong Sun
AU  - Qinze Li
AU  - Juncheng Shi
AU  - Yuxuan Wang
PY  - 2025
DA  - 2025/06/26
TI  - Research on Strategies for Improving the Quality of Sustainable Development Accounting Information Disclosure
BT  - Proceedings of the 2025 3rd International Conference on Digital Economy and Management Science (CDEMS 2025)
PB  - Atlantis Press
SP  - 317
EP  - 327
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-770-0_37
DO  - 10.2991/978-94-6463-770-0_37
ID  - Yang2025
ER  -