Salvador Marin, Carlos Menezes
In recent years, the non-financial information or sustainability reporting has experienced exponential interest and increase. Undoubtedly, the impetus that led to continued work with more intensity in this line was the so-called “Green Deal” that the European Commission announced in 2019. The steps to reform the directives with relations or influence on non-financial information or sustainability have meant that, in some way, the information requirements by all stakeholders in this process have increased. Therefore, the information corporations must prepare and publish is not only restricted to traditional financial information included in their financial statements but also includes non-financial or sustainability information. SMPs (accountants) can and should advise our companies, entities, and institutions where we work, we are partners, or they are our clients, on how they can adopt sustainable management practices within the so-called ESG and improve their sustainability performance…
