1st Edition
The Routledge Handbook of Accounting for the Sustainable Development Goals
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.
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-Guzmán, 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, Cláudio 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 <IR> 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, firm’s 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
Biography
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.
