Advancing research into accounting and the UN Sustainable Development Goals

Abstract

PurposeThis paper introduces a special section devoted to accounting scholarship that addresses the United Nations (UN) Sustainable Development Goals (SDGs) and has three purposes. First, to explore the puzzle of a relative absence of accounting-related scholarship that addresses the SDGs. Second, the papers within the special section are introduced and located within streams of existing research and practice. Third, the paper then suggests framings, approaches and/or conditions under which the authors might see more accounting scholarship in support of advancing the SDGs.Design/methodology/approachA structured review of publication patterns in accounting journals over the last five years is undertaken to explore the nature and extent of SDGs-related accounting research. These patterns and foundational accounting literature are used to shape a series of observations and propositions underlying the line of argument developed in the paper.FindingsDespite the SDGs' prominence in the policy world, and the widespread embrace of their utility for shaping understandings of organizational responsibilities, accounting scholars have been slow to engage in SDGs-motivated research. This gap creates two issues. First, accounting scholarship is less available to the web of knowledge that is being developed about how to enact the ambitions of the SDGs. Second, accounting scholarship is not developing in a way that incorporates SDGs-related challenges facing organizations. This paper suggests ways in which accounting scholarship can overcome these limitations.Originality/valueAccounting research on the SDGs is in an early stage of development, despite almost five years having elapsed since their formal adoption. This paper highlights avenues for accounting scholars' engagement with the SDGs’ agenda.

The Contribution of Higher Education Institutions to the SDGs—An Evaluation of Sustainability Reporting Practices

“…Although many academics agree with the strategic role covered by HEIs within society (Gusmão Caiado et al 2018;Moggi 2019), the multidimensional character of the SDGs underlines the need to conduct specific reflections on them. Prior studies highlighted that the contribution made by any type of organization to Agenda 2030 is limited by the coexistence of positive, negative, and neutral interlinkages between the 17 SDGs (Bebbington and Unerman 2020;Nilsson et al 2016). In this sense, even with the presence of a willingness to contribute to all the SDGs, specific goals will be prioritized more than others (Avrampou et al 2019;Pizzi et al 2021).…”

Monetizing impacts of Spanish companies toward the Sustainable Development Goals

“…Interconnectedness among indicators and disaggregation of accounting data are factors that can lead to an inaccurate evaluation. The elaboration of instruments inspired on the 2030 Agenda and harmonized to accounting standards is highly necessary as stated by Bebbington and Unerman (2020). The core business of companies may be a font of subjectivity when deciding actions toward the SDGs.…”

Making Information Measurement Meaningful: The United Nations’ Sustainable Development Goals and the Social and Human Capital Protocol

“…To do this required organizations to undertake sustainability accounting in order to manage their environmental and social impacts, identify targets and then report them [38]. Six years after their earlier paper, Bebbington and Unerman [39] (p. 1659) observed that although the SDGs had received much attention from some academic disciplines, there was substantially less from the academic accounting community explaining that "to do so is not straightforward." This was confirmed in research into 153 Italian public interest entities by Pizzi, Rosati and Venturelli [40], which supported the findings by Oxfam [41] that 'walking' and 'talking' about SDGs are not fully achieved, and there is only limited disclosure around the SDGs.…”