{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,2,6]],"date-time":"2026-02-06T23:28:47Z","timestamp":1770420527697,"version":"3.49.0"},"reference-count":6,"publisher":"SGEM WORLD SCIENCE","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2023,10,15]]},"abstract":"<jats:p> Climate change in the era of 5.0 is becoming more significant. Society will need more power than before to keep enormous data information. Also, cooling of the servers and processors will become vital for data manipulation not only for society but also for business. The gathering and measurement of that information could be done by sustainability accounting in era 5.0. In terms of assessment, sustainability accounting can provide data and insights into a company's environmental and social effects, as well as its sustainability performance. In terms of paperwork, sustainability accounting can assist businesses in transparently reporting on their sustainability performance and communicating their sustainability objectives to stakeholders. In terms of business models, sustainability accounting can inform a company's strategy by recognizing the potential for the circular economy, supply chain sustainability, sustainable innovation, and stakeholder engagement. Finally, in decision-making, sustainability accounting may provide data and insights on the triple bottom line, scenario analysis, cost-benefit analysis, and risk management to help businesses make better-informed decisions that balance financial, social, and environmental factors. Overall, in the 5.0 era, sustainability accounting can assist businesses and authorities in contributing to reducing their influence on climate change and managing it in a sustainable way. <\/jats:p>","DOI":"10.35603\/sws.iscss.2023\/s13.52","type":"proceedings-article","created":{"date-parts":[[2023,12,21]],"date-time":"2023-12-21T10:38:06Z","timestamp":1703155086000},"page":"1-11","source":"Crossref","is-referenced-by-count":1,"title":["CLIMATE CHANGE IMPACT ON SUSTAINABILITY ACCOUNTING IN THE 5.0 ERA"],"prefix":"10.35603","volume":"10","author":[{"given":"Nikolay","family":"Katsarski","sequence":"first","affiliation":[{"name":"Sofia University St. Kliment Ohridski","place":["Bulgaria"]}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"21192","reference":[{"key":"ref=1","unstructured":"[1] Regulation (EU) 2020\/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation Available from: https:\/\/eur-lex.europa.eu\/legalcontent\/ EN\/TXT\/?uri=CELEX:32020R0852 [accessed Jun 07 2023]."},{"key":"ref=2","unstructured":"[2] EU measures against climate change Available from: https:\/\/www.europarl.europa.eu\/news\/en\/headlines\/society\/20180703STO07129\/eumeasures- against-climate-change?&at_campaign=20234- Green&at_medium=Google_Ads&at_platform=Search&at_creation=RSA&at_goal=TR _G&at_audience=climate%20change&at_topic=Climate_Change&at_location=BG&gclid=Cj0KCQjwiIOmBhDjARIsAP6YhSWpKZqdQMYC1KIVnGNbZ6HkRVYlZew4D GurfzjpCu7Uho2w3wkYurkaAjfBEALw_wcB [accessed Jun 08 2023]."},{"key":"ref=3","unstructured":"[3] Regulation (EU) 2020\/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation Available from: EUR-Lex - 32020R0852 - EN - EUR-Lex (europa.eu) [accessed Jun 08 2023]."},{"key":"ref=4","unstructured":"[4] Available from: https:\/\/eur-lex.europa.eu\/legalcontent\/ EN\/TXT\/HTML\/?uri=CELEX:32020R0852 [accessed Jun 08 2023]."},{"key":"ref=5","unstructured":"[5] Available from: EUR-Lex - 32020R0852 - EN - EUR-Lex (europa.eu) [accessed Jun 08 2023]."},{"key":"ref=6","unstructured":"[6] Stancheva, Eleonora. (2019). ACCOUNTING EDUCATORS AND PRACTITIONERS ON ALERT - THE TIME FOR BIGGER AND CONSTANT CHANGES HAS COME!. DOI: 10.13140\/RG.2.2.34351.38568."}],"event":{"name":"10th SWS International Scientific Conferences on SOCIAL SCIENCES - ISCSS 2023","theme":"Navigating Today's Challenges with the Vision of Agenda 2030","location":"Albena, Bulgaria","acronym":"ISCSS2023","number":"10","sponsor":["SGEM WORLD SCIENCE (SWS) Scholarly Society, Austria"],"start":{"date-parts":[[2023,8,27]]},"end":{"date-parts":[[2023,8,29]]}},"container-title":["SWS International Scientific Conference on Social Sciences - ISCSS","10th SWS International Scientific Conferences on SOCIAL SCIENCES - ISCSS Proceedings 2023"],"original-title":[],"deposited":{"date-parts":[[2023,12,21]],"date-time":"2023-12-21T10:43:19Z","timestamp":1703155399000},"score":1,"resource":{"primary":{"URL":"https:\/\/ssalibrary.at\/sgem_jresearch_publication_view.php?page=view&editid1=5247"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2023,10,15]]},"references-count":6,"URL":"https:\/\/doi.org\/10.35603\/sws.iscss.2023\/s13.52","relation":{},"ISSN":["2682-9959"],"issn-type":[{"value":"2682-9959","type":"print"}],"subject":[],"published":{"date-parts":[[2023,10,15]]}}}