Factors Impacting the Development of Sustainability Business of Accounting Firms——Based on interviews with 11 accounting firms
With the deepening of the sustainable development concept,it has become a crucial consideration for every enterprise as to how to balance business value and social value.Accounting firms,serving as pivotal consultative and assurance entities in the capital market,are poised to play a significant role in the sustainable transformation of enterprises,as well as in the disclosure and assurance of sustainability information.We interviewed a total of 41 partners or senior managers from 11 accounting firms in China to investigate the current status and future plans for their sustainability business.This paper categorizes the factors impacting the sustainability business of accounting firms into internal and external factors.External factors include government supervision,standards setting and market demand,while internal factors include business strategies,advantages and disadvantages,capacity building,costs and risks.Finally,recommendations and strategies are put forward with the aim of providing insights for the development of sustainable development policies,the design of regulatory systems,and the business planning of accounting firms.
NETL
NSTL
万方数据
