Nonna al0204925 Khachatryan

Dr. Nonna al0204925 Khachatryan

orcid

Research Focus & Metrics

Academic Career Length

4Years (2023-Present)

(Calculated once Scilit publication data is synced: current year − year of first publication + 1)

Representative Publications

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23 October 2023 in Economics, Finance and Accounting
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Journal Article
Open access
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IAIluta Arbidane
Iluta Arbidane
NKNonna al0204925 Khachatryan
Nonna al0204925 Khachatryan
NMNarine Martirosyan
Narine Martirosyan
Measuring and reporting the results of ecosystem services is currently challenging accounting. On the one hand, the business activity takes advantage of ecosystem services, creating entrepreneurial benefits, on the other hand, business tries to restore the damage to ecosystems and ensure sustainable development, that need accountability for their results. The article interprets the core provisions of the IFRS-S1 standard in the framework of ecosystem services, presenting the priorities of sustainable development information disclosures. In particular, emphasis is positioned on information disclosures of ecosystem services in the financial reports published by organizations in the short-term, medium-term and long-term.

5 May 2024 in Economics, Finance and Accounting
Verified
Journal Article
Open access
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NKNonna al0204925 Khachatryan
Nonna al0204925 Khachatryan
Ecosystem services are considered on the basis of reciprocity. On the one hand, nature provides its services to society, on the other hand, society undertakes to mutually take measures to ensure sustainable development. In this regard, the role of green education in the context of providing ecosystem services is highlighted, when the beneficiaries not only seek to effectively use the benefits of nature, but also acquire the ability to prevent damage to ecosystems as much as possible. The article substantiates the expediency of using a transdisciplinary educational aproach in the context of ecosystem services, whereby the end results of green education are not only the ability to apply environmentally friendly behavioral norms, but also the creative skills, that contribute to sustainable development.

3 August 2025
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Book Chapter
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NKNonna al0204925 Khachatryan
Nonna al0204925 Khachatryan
KKKarlen Khachatryan
Karlen Khachatryan

12 November 2024 in Economics, Finance and Accounting
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Journal Article
Open access
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IAIluta Arbidane
Iluta Arbidane
NKNonna al0204925 Khachatryan
Nonna al0204925 Khachatryan
The Green School Quality Standard offers criteria for integrating holistic institutional and sustainable development education, that demonstrate commitment to green education, integrate environmental principles and climate action into the delivery of school educational services. The ultimate goal of the standard is to provide a complete educational roadmap, that ensures continuity and interdependence between educational stages, from early years to higher education. In article recommendations are made for improving the implementation of the audit for quality of green education, discussing also the road map for completing audit processing of the results from activity of the green school.

17 April 2025 in Economics, Finance and Accounting
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Journal Article
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ATArmen Tshughuryan
Armen Tshughuryan
MSMarco Savastano
Marco Savastano
NKNonna al0204925 Khachatryan
Nonna al0204925 Khachatryan
Auditing as a science has progressed over the centuries, overcoming the demands of the time and constantly expanding its functions. Currently, the audit organization is faced with the challenges of assessing the reliability of sustainable development information. On the one hand, the sustainable development information published in organizations is not yet clearly regulated, on the other hand, the audit interpretations of ESG developments are still awaiting their regulation. The article makes recommendations aimed at improving the formation of sustainable development audit opinions, which enable stakeholders to form a reasonable opinion about the sustainable development information published by organizations and make sound decisions. In particular, it is recommended to enhance information sections, related to the credibility of the reporting of corporate social responsibility of organizations, in addition to the traditional sections in the audit conclusions. In order to increase the reliability of the published reporting, it is recommended to also present an audit opinion on the results of the organization's activities, opportunities and possible risks of sustainable development using ESG approaches.

1 July 2024 in Bulletin of Yerevan University G: Economics
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Journal Article
Open access
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NKNonna al0204925 Khachatryan
Nonna al0204925 Khachatryan
Currently, organizations are trying to organize green business along with traditional entrepreneurship. Organizing a green business improves the organization's competitive position in the market, but at the same time requires the existence of a balanced ecosystem, that promotes sustainable development. In this regard, it is important to assess the functioning of the green entrepreneurship ecosystem at the micro-level of the economy. The article clarifies the scope of the green entrepreneurship ecosystem of organizations and makes recommendations for the performance evaluation of its activities․