Achieving the United Nations Sustainable Development Goals

Abstract

Purpose The purpose of this paper is to establish and advance the role of academic accounting in the pursuit of the United Nations Sustainable Development Goals (SDGs), which are regarded as the most salient point of departure for understanding and achieving environmental and human development ambitions up to (and no doubt beyond) the year 2030. Design/methodology/approach This paper provides a synthesis of interdisciplinary perspectives on sustainable development and integration of this with the accounting for sustainability literature. In addition, potential accounting research contributions are proposed so as to support the development of new research avenues. Findings Existing research in accounting that is relevant to individual SDGs serves as an initial link between them and the accounting discipline. At the same time, the SDGs focus highlights new sites for empirical work (including interdisciplinary investigations) as well as inviting innovation in accounting theoretical frameworks. Moreover, the SDGs provide a context for (re)invigorating accounting’s contribution to sustainable development debates. Originality/value This is the first paper to explore the roles academic accounting can play in furthering achievement of the SDGs through enhanced understanding, critiquing and advancing of accounting policy, practice and theorizing. It is also the first paper to propose a research agenda in this area.

Exploring factors relating to extinction disclosures: What motivates companies to report on biodiversity and species protection?

“…Adler, Mansi, and Pandey () reinforces that promoting biodiversity is critical to business survival as companies have a two‐way relationship with biodiversity, including both the impact of companies on biodiversity, and the impact of biodiversity on companies. Therefore, companies must recognise that nature and ecosystems are of fundamental value either directly or indirectly linked to corporate activity (Adler et al, ; Atkins & Atkins, ; Bebbington & Unerman, ). By paying attention to biodiversity and ecosystem health, companies can recognise the risks and opportunities, anticipate new markets, mitigate their impacts, improve stakeholder engagement, and demonstrate leadership (Bebbington & Unerman, ).…”

“…Therefore, companies must recognise that nature and ecosystems are of fundamental value either directly or indirectly linked to corporate activity (Adler et al, ; Atkins & Atkins, ; Bebbington & Unerman, ). By paying attention to biodiversity and ecosystem health, companies can recognise the risks and opportunities, anticipate new markets, mitigate their impacts, improve stakeholder engagement, and demonstrate leadership (Bebbington & Unerman, ). To address this gap in the accounting literature, the objective of our paper is to investigate the disclosure practices on biodiversity/extinction (B/E) and threatened species of the top 200 Fortune Global companies.…”

“…stakeholder engagement, and demonstrate leadership (Bebbington & Unerman, 2018). To address this gap in the accounting literature, the objective of our paper is to investigate the disclosure practices on biodiversity/extinction (B/E) and threatened species of the top 200 Fortune Global companies.…”

Advancing the Sustainable Development Goals: Evidence from leading European banks

“…Global Compact (2017), the international business community is rapidly embracing SDGs, more commonly referred to as "global goals" that consist an emerging "doxa" (see Storey, Killian, & O'Regan, 2017) to which the banking sector in particular is deemed to be of vital importance, as their implementation requires significant amounts of capital flows, investments, and redistribution of funds (Jeucken & Bouma, 2017;Koellner, Weber, Fenchel, & Scholz, 2005;Raut, Cheikhrouhou, & Kharat, 2017;Weber, 2005). It is critical that the multi-level networks in each industry promote further collaborative working and cross-dissemination of research findings, reporting outcomes, best practices, and impactful contributions towards achieving these overarching goals (Annan-Diab & Molinari, 2017;Bebbington & Unerman, 2018;Schaltegger, Etxeberria, & Ortas, 2017;Xiao, Norris, Lenzen, Norris, & Murray, 2017).…”

Seeking an ecologically defensible calculation of net loss/gain of biodiversity

“…The United Nations Sustainable Development Goals (UN-SDGs) identify halting biodiversity loss as a vital component of achieving sustainable development (UN, 2016). A fundamental challenge for accounting researchers, therefore, is to explain how accounting can create conditions conducive to a form of sustainable development that conserves biodiversity (Bebbington & Unerman, 2018;Cuckston, 2018b).…”