The Latest Developments in Research on Sustainability and the Sustainable Development Goals in the Areas of Business, Management and Accounting

Valentina Minutiello (), Isabel-María García-Sánchez and Beatriz Aibar-Guzmán
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Valentina Minutiello: School of Economics, Cattaneo University (LIUC), 21053 Castellanza, Italy
Isabel-María García-Sánchez: Departamento de Administración y Economía de la Empresa, Universidad de Salamanca, 37007 Salamanca, Spain
Beatriz Aibar-Guzmán: Department of Financial Economics and Accounting, University of Santiago de Compostela, 15782 Santiago de Compostela, Spain

Administrative Sciences, 2024, vol. 14, issue 10, 1-19

Abstract: The importance of introducing a new sustainable development paradigm to safeguard the entire planet is now undisputed. One of the tools aiming to respond to this need consists of the Sustainable Development Goals (SDGs) contained within the 2030 Agenda. Businesses play a crucial role in achieving these objectives and must prove themselves to be active actors in promoting sustainable practices. However, the integration of these objectives within their business models turns out to be a complex operation, which requires numerous skills and resources. This paper consists of a systematic literature review on the topic of research on the SDGs in the areas of business, management and accounting with the aim of identifying the barriers facing communities and tools to support companies in this process, as well as possible areas for improvement. Furthermore, it allows us to identify gaps on which future research should focus. To achieve this aim, papers related to the 2030 Agenda and the SDGs published in journals indexed in the Scopus database between January 2015 and June 2024 were analysed. The results demonstrated a great heterogeneity within the research area and the emergence of some important concepts, such as the circular economy, artificial intelligence and Industry 4.0, and some recurring themes, such as the role of stakeholders in achieving the SDGs and the financial and non-financial benefits of SDG strategies and practices.

Keywords: sustainability; sustainable development goals; SDGs; literature review; business; accounting; management (search for similar items in EconPapers)
JEL-codes: L M M0 M1 M10 M11 M12 M14 M15 M16 (search for similar items in EconPapers)
Date: 2024
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