Competencies for Sustainable Development Goals Accounting: Educating public management for disclosure and reporting

Chiara Mio and Luciana Oranges Cezarino

MANAGEMENT CONTROL, 2023, vol. 2023/2 Suppl., issue 2 Suppl., 133-160

Abstract: Identifying competencies to report SDGs in accountants can enhance corporate disclosure effectiveness and provide more robust information to society. Public managers are called to control through the lens of collective objectives and multi-ple stakeholders' interests. Based on the knowledge-attitude-skills triad and the po-litical Delphi method, we could identify the antecedent factors to disclose SDGs successfully. The purpose was critical to developing competencies, aligning leaders' mindsets, and suppressing public management barriers to reporting corporate SDGs. By identifying specific competencies, we bring the individual perspectives of accounting sustainability education.

Date: 2023
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