Sustainable finance regulations and initiatives across Europe have predominantly targeted large corporations, while small and medium-sized enterprises (SMEs) are increasingly drawn into the framework, often facing challenges such as resource constraints and complex documentation requirements. To...

In today's environment, ensuring sustainable development is one of the long-term goals of any state, and therefore consideration of new approaches and concepts remains relevant. The purpose of this study was to investigate approaches to accounting in the context of the circular economy. The...