V prispevku predstavljam temeljne značilnosti trajnostnega (družbeno odgovornega) poslovanja in informacij, ki ga podpirajo in ki jih pričakujejo različne interesne skupine podjetja, pa tudi vprašanja, ki se pri tem odpirajo, in pomanjkljivosti, ki jih bo še treba odpraviti. Pri tem bodo morali imeti ključno vlogo računovodski in revizijski strokovnjaki. Predstavljam tudi, kaj se od njih pričakuje, in poudarjam potrebo po poglobljenem seznanjanju z vidiki trajnostnega poslovanja in posebnostmi, ki jih vnašajo v njihovo delo.

The article deals with the basic characteristics of sustainable and socially responsible corporate operation, and the information supporting the respective corporate operation and being expected by various interest groups of entities. The article presents the dilemmas related to such corporate operation and the weaknesses that are still to be eliminated. Accounting and auditing experts will have to play the key role. Besides that, the article also presents what is expected from these experts. It also points out the need for their indepth acquaintance with the aspects of a sustainable operation and the distinctive features that these aspects introduce into their work.