The financial reporting plays a significant role in sustainable development, as it contributes greatly to providing the information required to assess sustainable development performance. In order to achieve the sustainable development, accurate information should be provided to stakeholders on the energy consumed and the impact of energy consumption on the environment. Information on sustainable energy performance needs providing both of financial and non-financial information. However, the traditional financial reporting system is unable to provide information that helps measure and promote sustainable energy performance, as the current accounting system provides financial information only. It is therefore important to adopt an appropriate reporting framework to support the evaluation of sustainable energy performance. This paper proposes an approach to the measure the sustainable energy performance based on the integrated reporting framework. A unique feature of the approach is the selection of corporate energy performance indicators that cover both financial and non-financial information. This paper therefore sets out indicators for assessing sustainable energy performance based on the Integrated Reporting Framework. Furthermore, the application of the indicators proposed in this paper helps regulators and economic policy makers to develop sustainable development strategies at national level. Moreover, the adoption of the proposed indicators can provide accurate information on the real and future of sustainable energy in the country. KeywordsEnergy accounting, Sustainable energy, Energy performance, Accounting system, Integrated reporting framework. International Journal of Mathematical, Engineering and Management Sciences Vol. 5, No. 6, 1032-1045, 2020 https://doi.org/10.33889/IJMEMS.2020.5.6.079 1033

中文翻译：

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综合报告框架下通过能源核算和可持续能源绩效的循环经济计划

财务报告在可持续发展中起着重要作用，因为它在提供评估可持续发展绩效所需的信息方面做出了巨大贡献。为了实现可持续发展，应向利益相关者提供有关能耗和能耗对环境影响的准确信息。有关可持续能源绩效的信息需要提供财务和非财务信息。但是，传统的财务报告系统无法提供有助于衡量和促进可持续能源绩效的信息，因为当前的会计系统仅提供财务信息。因此，重要的是采用适当的报告框架以支持对可持续能源绩效的评估。本文提出了一种基于综合报告框架的可持续能源绩效衡量方法。该方法的独特之处在于选择了涵盖财务和非财务信息的公司能源绩效指标。因此，本文提出了基于综合报告框架评估可持续能源绩效的指标。此外，本文提出的指标的应用有助于监管机构和经济政策制定者在国家层面制定可持续发展战略。此外，采用拟议的指标可以提供有关该国可持续能源的现实和未来的准确信息。关键字能源核算，可持续能源，能源绩效，核算系统，综合报告框架。国际数学，工程与管理科学学报 5，第6号，1032-1045，2020 https://doi.org/10.33889/IJMEMS.2020.5.6.079 1033