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This research was aimed at evaluating the methodological framework to be applied in strategic as well as in responsibility accounting, as a prerequisite for ensuring the relevant information, necessary for preparing and evaluating sustainable development strategies, using Directive 2014/95/EU framework. The goal is to assess whether the achieved level of strategic and sustainable accounting tools in the Croatian companies are sufficient to provide relevant information for non-financial reporting for external and internal users in the process of long and short term decision making. The task of this research is to present the possibility of used strategic accounting tools, which are important for providing relevant information in the process of sustainability reporting. The part of accounting, which provides information for a long-term decision-making, is recognized as strategic accounting and for short-term decision making as responsibility accounting (Jones, Atkinson, Lorenz, Harris 2012; Drury 2012; Gulin, Persic 2011). The basic 4 perspectives of the BSC method (financial, customer, internal process and, learning and growth perspective), are seen through the concept of strategic map in a manner to be shown as the relationship among them in achieving goals. The emphasis is on the content, while every company can independently decide if statements will be provided separately, or the non-financial information will be included into existing financial reporting system in the way that financial information will be upgraded with the specific non-financial information. Accounting information system as a source of sustainability information, should systematically respond to new sustainability management requirements, and provide framework for benchmarking, and for evaluating how sustainability strategies are performed. Fields of adapting contemporary accounting to the new sustainability requirements. Looking more closely to the sustainability element of development, respondents in Croatian companies placed the greatest importance on compliance with the sustainability regulations (100%), which is in some way the precondition for future successful implementation on new Directive. In strategic approach financial and non-financial goals are interlaced and higher emphasis is on the use of financial indicators in the process of preparing and evaluating the strategy. It is therefore necessary to act in direction of raising awareness of management in field of sustainable development, through the competition of sustainability results, based on benchmarking of presented sustainability information for external users.