The Importance of Non-Financial Information in Financial Situations for the Sustainability of the National Economy

The purpose of this article is to draw attention to the importance that must be given to the introduction in the financial statements of economic entities of non-financial information related to the sustainable development of the economy by means of a system for reporting the status of the implementation of environmental standards. Because lately the most serious problem facing humanity is the effects of climate change produced by environmental pollution, I believe that environmental standards must be implemented in every organization. A society that respects itself, also respects the environment and must contribute to removing the effects that affect it. The results of the study indicate that the companies that have implemented environmental standards are in a small percentage of less than 30%, which urgently requires the introduction of mandatory environmental standards into the national legislation and their reporting in the financial statements depending on the impact of the activity carried out of society on the environment.