The Routledge Handbook of Accounting for the Sustainable Development Goals

1. Auflage 2024
ISBN: 978-1-032-51828-2
Verlag: Routledge

Buch, Englisch, 630 Seiten, Format (B × H): 175 mm x 250 mm, Gewicht: 1250 g

Reihe: Routledge International Handbooks

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.

Zielgruppe

Postgraduate and Professional Reference

Autoren/Hrsg.

Venturelli, Andrea

Mio, Chiara

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen
• Wirtschaftswissenschaften Volkswirtschaftslehre Internationale Wirtschaft Entwicklungsökonomie & Emerging Markets
• Geowissenschaften Umweltwissenschaften Nachhaltigkeit
• Wirtschaftswissenschaften Volkswirtschaftslehre Volkswirtschaftslehre Allgemein

Inhaltsverzeichnis

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

Über Autor(innen)

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.