“Everything, everywhere, all at once”: the role of accounting and reporting in achieving sustainable development goals
Journal of Public Budgeting Accounting & Financial Management,
Год журнала:
2025,
Номер
unknown
Опубликована: Фев. 23, 2025
Purpose
The
purpose
of
this
paper
is
to
highlight
and
compare
insights
from
research
conducted
in
the
field
accounting
reporting
for
Sustainable
Development
Goals
(SDGs)
public,
not-for-profit
hybrid
sectors.
It
also
an
introduction
special
issue
on
“Sustainability
Accounting
Reporting
(SDGs):
Progress,
Challenges,
Future
Research
Agenda”.
Design/methodology/approach
This
reviews
findings
reflections
academic
literature
developments
SDG
practices
across
sectors
globally.
Findings
review
indicate
that
are
still
their
infancy.
Considerable
political
organisational
barriers
hinder
achievement
SDGs.
Nonetheless,
aligning
local
global
goals,
engaging
stakeholders
effectively
implementing
robust
progress
monitoring
systems
can
facilitate
a
meaningful
engagement
with
articles
offer
decision-makers
valuable
factors
enabling
adoption
implementation
Originality/value
contributes
ongoing
discussions
role
processes
within
advancing
Язык: Английский
Editorial: Public sector accounting current developments—insight, critique and transformative redefinitions
Public Money & Management,
Год журнала:
2024,
Номер
44(8), С. 651 - 654
Опубликована: Окт. 29, 2024
Язык: Английский
Assurance of the sustainability report of municipally-owned entities
Public Money & Management,
Год журнала:
2024,
Номер
unknown, С. 1 - 9
Опубликована: Ноя. 20, 2024
The
main
implication
stemming
from
this
study
is
that
when
profit
and
public
value
logics
coexist,
a
voluntary
audited
SR
can
be
considered
component
of
broad
strategic
vision,
where
reliable
non-financial
information
enhance
relationships
with
stakeholders
support
decision-making
processes.
A
further
the
inherent
limitations
limited
assurance
counter-balanced
by
synergic
effects
due
to
its
intrinsic
outcomes
financial
report
audits.
Finally,
practitioner's
perspective,
term
'sustainability
report'
an
umbrella
encompasses
Sustainable
Development
Goals.
Язык: Английский
Public Financial Management for Sustainable Development Goals: Challenges, Experiences, and Perspectives
Financial Accountability and Management,
Год журнала:
2024,
Номер
unknown
Опубликована: Дек. 23, 2024
ABSTRACT
The
special
issue
critically
explores
how
public
sector
financial
management
can
support
the
achievement
of
sustainable
development
and
it
act
in
service
Sustainable
Development
Goals
(SDGs).
It
aims
to
encourage
further
research
field,
while
also
drawing
on
findings
from
eight
papers
included,
which
touch
important
areas
nexus
between
SDGs
specifically:
(1)
Reporting
:
This
is
an
area
that
deserves
attention,
even
moving
beyond
theories
already
adopted
investigate
topic.
(2)
Embedding
sustainability
into
operations
requires
adoption
methods
tools
enhance
sustainability‐related
action
at
entity
level.
(3)
calculative
practices
use
reporting
help
take
a
meaningful
step
symbolic
substantive
approach
sustainability,
but
unintended
consequences
performativity
promoting
need
be
investigated.
(4)
Environmental
While
environmental
dominant
theme
development,
climate
change
disclosure
required.
In
addition,
draws
attention
some
dimensions:
governance
for
achievement,
assurance
reporting,
creation
citizen‐driven
demand
digital
environment.
Язык: Английский