"The introduction of Agenda 2030 and its 17 Sustainable Development Goals (SDGs) has traced a path for private and public entities interested in pursuing sustainable development. This handbook identifies the recent challenges in accounting research and the SDGs by exploring the evolutionary pathways and future direction of sustainability reporting. It explores the role of businesses as contributors to Agenda 2030 by assuming a multidisciplinary approach and provides a measure of organisations' contributions to the SDGs through the understanding of business strategies and policies on Agenda 2030 integration. The book represents a substantial and multi-faceted contribution to the debate on SDGs accounting by assembling international scholars and practitioners to effectively explore the practice and theory revolving around the current state of the art and highlight future research pathways. By providing a comprehensive evaluation of accounting for the Sustainable Development Goals, this volume will appeal to a wide variety of readers, from students, scholars, researchers, practitioners and policymakers interested in increasing their awareness of Agenda 2030 and offers a significant contribution to the evolution of accounting practices"--
The introduction of Agenda 2030 and its 17 Sustainable Development Goals (SDGs) has traced a path for private and public entities interested in pursuing sustainable development. This handbook identifies the recent challenges in accounting research and the SDGs by exploring the evolutionary pathways and future direction of sustainability reporting. It explores the role of businesses as contributors to Agenda 2030 by assuming a multidisciplinary approach and provides a measure of organisations' contributions to the SDGs through the understanding of business strategies and policies on Agenda 2030 integration. The book represents a substantial and multi-faceted contribution to the debate on SDGs accounting by assembling international scholars and practitioners to effectively explore the practice and theory revolving around the current state of the art and highlight future research pathways.
By providing a comprehensive evaluation of accounting for the Sustainable Development Goals, this volume will appeal to a wide variety of readers, from students, scholars, researchers, practitioners and policymakers interested in increasing their awareness of Agenda 2030 and offers a significant contribution to the evolution of accounting practices.
This handbook identifies the recent challenges in accounting research and the Sustainable Development Goals (SDGs) by exploring the evolutionary pathways and future direction of sustainability reporting. It explores the role of businesses as contributors to Agenda 2030 by assuming a multidisciplinary approach.
1 Accounting for Sustainable Development Goals: an introduction - Andrea
Venturelli, Chiara Mio 2 Transition in the sustainability standard setting
for global sustainable development: The role of the IFRS Foundation and other
salient groups - Hammed Afolabi, Ronita Ram, Gunnar Rimmel 3 Accounting
Regulation for SDGs. Perspectives and Limits in Current Accounting Practices
- Lara Tarquinio 4 The accounting profession and SDGs - Johanna Krasodomska,
Ewelina Zarzycka 5 Embedding Stakeholder Engagement into SDG Reporting
processes - Sónia Monteiro, Beatriz Aibar-Guzmįn, Alice Loureiro 6 The
definition of material SDGs: Conditio sine qua non for effective corporate
performance measurement and reporting - Chiara Mio, Marco Fasan, Barbara M.
Porco 7 The Sustainable Development Goals: Applications of Accounting
Frameworks and Corporate Reporting Outlook - Olaf Weber, Amr ElAlfy 8
Non-financial reporting between information and transformation: taking a
Corporate Sustainability Due Diligence approach to advancing sustainable and
responsible business conduct - Karin Buhmann 9 Impression management and SDGs
- Elise Soerger Zaro, Clįudio Soerger Zaro 10 Business strategy and SDGs:
enacting utopian thinking - Matteo La Torre, Patrizia di Tullio 11
Legitimization strategies for reporting contributions to the SDGs - Samanthi
Dijkstra-Silva 12 Integrating Sustainable Development Goals in Business
Models - Roberto Biloslavo, David Edgar 13 Integrating SDGs in corporate
governance - Maria José Sousa, Andreia de Bem Machado 14 Risk and SDGs -
Chiara Mio, Silvia Panfilo, Francesco Scarpa 15 How can emerging technologies
enable organisations to measure and report on the UN SDGs? Critical analysis,
a conceptual framework, and avenues for future research - Sanjaya Kuruppu,
Dinithi Dissanayake, Charl de Villiers 16 Blockchain Integration with SDGs:
From Reporting Process to Business Strategies - Cynthia Weiyi Cai 17 SDGs and
the New Media - Kate Hogarth, Sumit Lodhia 18 Assurance and SDGs - Johanna
Krasodomska, Ewelina Zarzycka 19 The Global Reporting Initiative - Cristina
Gianfelici 20 Bridging the gap between financial and sustainability
reporting. What are the implications for sustainable development? - Fabio
Caputo, Simone Pizzi 21 Mastering SDG Reporting: A Roadmap for Effective
Implementation - Katrin Hummel, Alexander Zeinhofer 22 The contribution of
the Framework in achieving and disclosing Sustainable Development Goals -
Mariella Colantoni, Alessandro Lai, Riccardo Stacchezzini 23 Do TCFD-aligned
firms really care for climate change or solely for their investors? - Tim
Friedrich, Patrick Velte, Inge Wulf 24 TNFD: Reimagining Corporate
Contributions to a Nature-Positive Future - Thomas Cuckston 25 Corporate
Sustainability Performance: six ideas about ESG ratings, SDG scores, and
impact metrics - Jan Anton van Zanten, Paul Ruijs 26 Current development in
standard setting and SDGs. Will international standards help organisations to
achieve sustainability and ensure effective reporting? Chiara Mio, Marisa
Agostini, Daria Arkhipova 27 SDG Reporting in social and environmental
accounting research - Andrea Venturelli, Simone Pizzi 28 SDG reporting in
controversial sectors: from symbolic to substantive sustainable development -
Adelaide Martins, Delfina Gomes, Manuel Castelo Branco 29 SDG Reporting in
Healthcare - Francesca Dal Mas 30 From Compliance to Commitment:
Understanding the Evolution of SDG Reporting in the financial sector - Simona
Cosma, Rossella Leopizzi, Giuseppe Rimo 31 Sustainable Development Goals
Reporting of State-Owned Enterprises as a New Frontier of Public
Accountability? - Philumena Bauer, Dorothea Greiling, Albert Anton Traxler 32
Unravelling the Nexus of Hybrid Organizations and Sustainable Development
Goals Disclosure in the Modern Economic Landscape - Fabio Caputo, Lorenzo
Ligorio 33 How do companies show their contribution to SDGs? The BCorps
experience - Rossella Leopizzi, Stella Lippolis 34 Towards a Sustainable
Future: Competencies, Regulations, and Paradigm Shifts in Education - Andrea
Venturelli 35 SDGs, firms boundaries, and the role of accounting: Mindful
ecosystems as the new value generating entity - Chiara Mio, Marco Fasan 36
Conceptualizing the political-theory performativity of social and
environmental accounting on the example of the Task Force for Climate-related
Disclosures - Othmar Lehner 37 Earnings Management and Greenwashing: Two
Sides of the Same Coin - Eduardo Flores 38 Is eliminating poverty
sustainable? A chocolatey critique on accounting for the sustainable
development goals - John Dumay
Andrea Venturelli is an Associate Professor of Accounting in the Department of Economic Sciences at the University of Salento, Italy.
Chiara Mio is a Full Professor of Accounting in the Department of Management at Ca Foscari University of Venice, Italy.
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