On the road of Chinese modernization,promoting sustainable development requires the coordination of many parties,in which accounting should play a role.ESG,as an important concept for promoting sustainable development of enterprises,will assist accounting to fully reflect the material wealth,environmental wealth and social wealth of enterprises.ESG will promote the deepening of accounting objectives,the expansion of the scope of ac-counting,the optimization of accounting measurement models and the upgrading of accounting information systems.On this basis,with the deepening de-gree of ESG practice,China's accounting may show the following development trends:Firstly,strengthening the construction of the enterprise economic-environmental-social value accounting system;Secondly,developing big data accounting;Thirdly,constructing the concept of accounting for the commu-nity with a shared future of mankind.Therefore,accounting under ESG orientation plays an important role in advancing economic construction,promoting political civilization,helping ecological protection,building a harmonious society and realizing sustainable development of economy,society and environ-ment.
ESGAccountingSustainable DevelopmentNon-financial Information
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