| Summary: | We currently live in a context where environmental, governmental, and social issues demand
solutions. In line with these solutions, it is time for the accounting profession to address the issue of
sustainability.
The solutions involve moving from traditional accounting to integrated reporting and offering
financial and non-financial services, which requires specific skills from the accounting profession.
For this, national and international professional bodies play an essential role, in order to support
accounting professionals, concrete measures through qualification programs for members, aware of
the fact that they will be the main actors in the development of sustainability reports with a high
degree of quality.
The purpose of this study is to show that A new approach to the accounting profession is expected
and there is an urgent need to understand that something new is happening and it needs our
involvement in setting trends. This study also highlights that the transition stage from traditional
accounting to reporting adapted to new trends requires time and resources
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