Kaur, Amanpreet, Argento, Daniela, Sharma, Umesh and Soobaroyen, Teerooven (2025). “Everything, Everywhere, All at Once”: The Role of Accounting and Reporting in Achieving Sustainable Development Goals. Journal of Public Budgeting, Accounting & Financial Management ,
Abstract
Purpose: The purpose of this paper is to highlight and compare insights from research conducted in the field of accounting and reporting for Sustainable Development Goals (SDGs) in the public, not-for-profit and hybrid sectors. It is also an introduction to the special issue on “Sustainability Accounting and Reporting for Sustainable Development Goals (SDGs): Progress, Challenges, and Future Research Agenda”. Design/method/approach: This paper reviews the findings and reflections in the academic literature on developments in the SDG accounting and reporting practices across public, not-for-profit and hybrid sectors globally. Findings: The findings of the review indicate that SDG accounting and reporting practices of public, not-for-profit and hybrid sectors are still in their infancy. Considerable political and organisational barriers hinder the achievement of SDGs. Nonetheless, aligning local and global goals, engaging stakeholders effectively, and implementing robust progress monitoring and review systems can facilitate a meaningful engagement with the SDGs. The special issue articles offer decision-makers valuable insights on the factors enabling the adoption and implementation of SDGs. Originality/value: This paper contributes to the ongoing discussions on the role of accounting and reporting processes within public, not-for-profit, and hybrid sectors in advancing the achievement of SDGs.
Publication DOI: | https://doi.org/10.1108/JPBAFM-01-2025-0011 |
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Divisions: | College of Business and Social Sciences > Aston Business School > Accounting |
Additional Information: | Copyright © Amanpreet Kaur, Daniela Argento, Umesh Sharma and Teerooven Soobaroyen. Published by Emerald Publishing Limited. This article is published under the Creative Commons Attribution (CC BY 4.0) licence. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at https://creativecommons.org/licences/by/4.0/legalcode |
Uncontrolled Keywords: | Sustainability accounting and reporting,SDGs,public sector,not-for-profit sector,Hybrid sector |
Publication ISSN: | 1096-3367 |
Last Modified: | 28 Mar 2025 17:02 |
Date Deposited: | 31 Jan 2025 15:24 |
Full Text Link: | |
Related URLs: |
https://www.eme ... -0011/full/html
(Publisher URL) http://www.scop ... tnerID=8YFLogxK (Scopus URL) |
PURE Output Type: | Article |
Published Date: | 2025-02-25 |
Accepted Date: | 2025-01-24 |
Authors: |
Kaur, Amanpreet
Argento, Daniela Sharma, Umesh Soobaroyen, Teerooven ( ![]() |
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