ESG-ASSET, ESG-LIABILITY AND ESG-EQUITY AS A WAY TO REFLECT SUSTAINABLE DEVELOPMENT GOALS IN FINANCIAL STATEMENTS
The article presents a possible implementation of the reflection of sustainable development goals in the financial statements, which is a hybrid accounting system built on the main methodological principles of accounting, which can greatly simplify the perception of users of information about the non-financial activities of the company and its results. Recently, non-financial reporting has become the most important source of information that can no longer play a secondary role in shaping the company's image, and sometimes come to the fore, obscuring the most important financial indicators of the company's activities, which are no longer perceived in isolation and form the current ESG agenda of today. Taking into account the current realities, the geopolitical situation in the world, the company's access to resources is becoming more and more limited, the risks of their shortage are increasing, therefore, the search for and retention of potential and existing investors should also be implemented through the provision of high-quality, transparent and timely non-financial information, as well as updated financial information.
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