Ontologies and Accounting in the Field of Sustainability and Reporting.

Nowadays, we live immersed in realities that take us to the accurate grasp of being to incorporate, among others, transparency. It is essential to contemplate ontology as a framework for approaching work in conceiving the company as an organisational unit. In the paper, we expose the necessary connections between accounting and ontology. We do so by considering upcoming developments, such as incorporating non-financial information, to contemplate the company in its true essence. We expose a concrete case where we can observe the reality of the work on this non-financial information by several organisations and, in this way, contemplate the necessary work in a sense that is none other than the one that best characterises and with the most reliable image of the organisation’s practices. The use case we are working on focuses on the treatment of the figure of the person in charge that organisations have to incorporate in terms of sustainability.