IDEAS home Printed from https://ideas.repec.org/a/alu/journl/v2y2023i25p18.html
   My bibliography  Save this article

Accounting Profession And Sustainable Development Goals Debates

Author

Listed:
  • ZANELLATO Gianluca

    (Accounting and Audit Department, Faculty of Economics and Business Administration, Babes-Bolyai University)

Abstract

Sustainable development goals has become a topical debate for academia over the last decade in the global trend for a sustainable development. The accounting academia is starting to become an active player in the scientific arena of sustainable development bringing its contribution to the general debate. Thus, the present paper aims to discuss the main trends in the literature using a qualitative approach. The results demonstrate a high interest of accounting academia for sustainable development goals in terms of implementations and reporting among business practices.

Suggested Citation

  • ZANELLATO Gianluca, 2023. "Accounting Profession And Sustainable Development Goals Debates," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(25), pages 1-18.
    • Handle: RePEc:alu:journl:v:2:y:2023:i:25:p:18
    as

    Download full text from publisher

    File URL: http://oeconomica.uab.ro/upload/lucrari/2520232/18.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Isabel‐María García‐Sánchez & Lázaro Rodríguez‐Ariza & Beatriz Aibar‐Guzmán & Cristina Aibar‐Guzmán, 2020. "Do institutional investors drive corporate transparency regarding business contribution to the sustainable development goals?," Business Strategy and the Environment, Wiley Blackwell, vol. 29(5), pages 2019-2036, July.
    2. Jan Bebbington & Jeffrey Unerman, 2020. "Advancing research into accounting and the UN Sustainable Development Goals," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 33(7), pages 1657-1670, July.
    3. Charles H. Cho & Kathrin Bohr & Tony Jaehyun Choi & Katharine Partridge & Jhankrut Mukesh Shah & Ada Swierszcz, 2020. "Advancing Sustainability Reporting in Canada: 2019 Report on Progress," Accounting Perspectives, John Wiley & Sons, vol. 19(3), pages 181-204, September.
    4. Simone Pizzi & Francesco Rosati & Andrea Venturelli, 2021. "The determinants of business contribution to the 2030 Agenda: Introducing the SDG Reporting Score," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 404-421, January.
    5. repec:eme:aaaj00:aaaj-01-2019-3810 is not listed on IDEAS
    6. Chiara Mio & Silvia Panfilo & Benedetta Blundo, 2020. "Sustainable development goals and the strategic role of business: A systematic literature review," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 3220-3245, December.
    7. Bebbington, Jan & Larrinaga, Carlos, 2014. "Accounting and sustainable development: An exploration," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 395-413.
    8. Cho, Charles H. & Laine, Matias & Roberts, Robin W. & Rodrigue, Michelle, 2015. "Organized hypocrisy, organizational façades, and sustainability reporting," Accounting, Organizations and Society, Elsevier, vol. 40(C), pages 78-94.
    9. Contrafatto, Massimo, 2014. "The institutionalization of social and environmental reporting: An Italian narrative," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 414-432.
    10. Bebbington, Jan & Russell, Shona & Thomson, Ian, 2017. "Accounting and sustainable development: Reflections and propositions," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 48(C), pages 21-34.
    11. repec:eme:aaaj00:aaaj-05-2020-4556 is not listed on IDEAS
    12. Madlen Sobkowiak & Thomas Cuckston & Ian Thomson, 2020. "Framing sustainable development challenges: accounting for SDG-15 in the UK," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 33(7), pages 1671-1703, March.
    13. Maria Federica Izzo & Mirella Ciaburri & Riccardo Tiscini, 2020. "The Challenge of Sustainable Development Goal Reporting: The First Evidence from Italian Listed Companies," Sustainability, MDPI, vol. 12(8), pages 1-18, April.
    14. Francesco Rosati & Lourenço Galvão Diniz Faria, 2019. "Business contribution to the Sustainable Development Agenda: Organizational factors related to early adoption of SDG reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(3), pages 588-597, May.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Gianluca ZANELLATO, 2022. "Ï»¿Sustainable Development Goals And Accounting Profession: A Quantitative Review Of The Existent Literature," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(24), pages 1-8.
    2. Francesca Manes‐Rossi & Giuseppe Nicolo', 2022. "Exploring sustainable development goals reporting practices: From symbolic to substantive approaches—Evidence from the energy sector," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1799-1815, September.
    3. Jose Manuel Diaz‐Sarachaga, 2021. "Monetizing impacts of Spanish companies toward the Sustainable Development Goals," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(4), pages 1313-1323, July.
    4. Jonathan Taglialatela & Kevin Pirazzi Maffiola & Roberto Barontini & Francesco Testa, 2023. "Board of Directors' characteristics and environmental SDGs adoption: an international study," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2490-2506, September.
    5. Cho, Charles H. & Senn, Juliette & Sobkowiak, Madlen, 2022. "Sustainability at stake during COVID-19: Exploring the role of accounting in addressing environmental crises," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 82(C).
    6. Iñaki Heras‐Saizarbitoria & Laida Urbieta & Olivier Boiral, 2022. "Organizations' engagement with sustainable development goals: From cherry‐picking to SDG‐washing?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(2), pages 316-328, March.
    7. Tantawy Moussa & Amir Allam & Mahmoud Elmarzouky, 2022. "Global modern slavery and sustainable development goals: Does institutional environment quality matter?," Business Strategy and the Environment, Wiley Blackwell, vol. 31(5), pages 2230-2244, July.
    8. Thomas A. Tsalis & Maria Terzaki & Dimitrios Koulouriotis & Konstantinos P. Tsagarakis & Ioannis E. Nikolaou, 2023. "The nexus of United Nations' 2030 Agenda and corporate sustainability reports," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(2), pages 784-796, April.
    9. Lee Roberts & Monomita Nandy & Abeer Hassan & Suman Lodh & Ahmed A. Elamer, 2022. "Corporate Accountability Towards Species Extinction Protection: Insights from Ecologically Forward-Thinking Companies," Journal of Business Ethics, Springer, vol. 178(3), pages 571-595, July.
    10. Klarissa Lueg & Rainer Lueg, 2021. "Deconstructing corporate sustainability narratives: A taxonomy for critical assessment of integrated reporting types," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(6), pages 1785-1800, November.
    11. Isabel‐María García‐Sánchez & Víctor Amor‐Esteban & Cristina Aibar‐Guzmán & Beatriz Aibar‐Guzmán, 2023. "Translating the 2030 Agenda into reality through stakeholder engagement," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(2), pages 941-958, April.
    12. Larrinaga, Carlos & Garcia-Torea, Nicolas, 2022. "An ecological critique of accounting: The circular economy and COVID-19," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 82(C).
    13. Pei‐Chi Kelly Hsiao & Charl de Villiers & Claire Horner & Hein Oosthuizen, 2022. "A review and synthesis of contemporary sustainability accounting research and the development of a research agenda," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4453-4483, December.
    14. Hoang, Thi Hong Van & Pham, Linh & Nguyen, Thanh Thi Phuong, 2023. "Does country sustainability improve firm ESG reporting transparency? The moderating role of firm industry and CSR engagement," Economic Modelling, Elsevier, vol. 125(C).
    15. Giordino, Daniele & Jabeen, Fauzia & Nirino, Niccolò & Bresciani, Stefano, 2024. "Institutional investors ownership concentration and its effect on disclosure and transparency of United Nations sustainable development goals," Technological Forecasting and Social Change, Elsevier, vol. 200(C).
    16. Jose Manuel Diaz‐Sarachaga, 2021. "Shortcomings in reporting contributions towards the sustainable development goals," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(4), pages 1299-1312, July.
    17. Isabel‐María García‐Sánchez & Beatriz Aibar‐Guzmán & Cristina Aibar‐Guzmán & Francisco‐Manuel Somohano‐Rodríguez, 2022. "The drivers of the integration of the sustainable development goals into the non‐financial information system: Individual and joint analysis of their influence," Sustainable Development, John Wiley & Sons, Ltd., vol. 30(4), pages 513-524, August.
    18. Michele Bigoni & Zeila Occhipinti, 2023. "Early forms of accounting for sustainable development: The Grand Duchy of Tuscany in the XVI and XVII centuries," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(2), pages 9-33.
    19. Gerged, Ali Meftah & Almontaser, Tariq, 2021. "Corporate adoption of SDG reporting in a non-enabling institutional environment: Insights from Libyan oil industries," Resources Policy, Elsevier, vol. 74(C).
    20. Simona Fiandrino & Francesco Scarpa & Riccardo Torelli, 2022. "Fostering Social Impact Through Corporate Implementation of the SDGs: Transformative Mechanisms Towards Interconnectedness and Inclusiveness," Journal of Business Ethics, Springer, vol. 180(4), pages 959-973, November.

    More about this item

    Keywords

    Sustainable Development Goals; Qualitative Research; Accounting; Review;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:alu:journl:v:2:y:2023:i:25:p:18. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dan-Constantin Danuletiu (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.