Within the scope of post-doctoral research activities on “Sustainability Reporting and Environmental Accounting of Public Companies” one of our Sustainability Research Group members, Res. Ass. Dr. Destan Halit Akbulut worked at France Montpellier University – Montpellier Business Institute between January 2, 2023 and March 30, 2023 with a Consortium Scholarship. In this context, he made a presentation titled “The prudence principle in accounting: analysis of conservative accounting practices on debt contracts and sustainability reporting” at the C&S MRM seminars held at Montpellier University.