The Role of Accounting and Accounting Profession in Delivering the SDGs Agenda

Elena Gabriela Dobre ()
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Elena Gabriela Dobre: Bucharest University of Economic Studies

A chapter in Innovative Approaches in Economics, Leadership, and Technology, 2025, pp 67-84 from Springer

Abstract: Abstract The role of accounting and the accounting profession in delivering the Sustainable Development Goals (SDG)'s agenda is paramount an achieving economic objective, which provide accurate and comprehensive information essential for taxation and evaluation. The mission of accounting profession extends with new practices to encompass qualitative and quantitative assessments of a company's sustainable development plans. This study explores how accountants, as independent reporters, uphold professional sovereignty with a constantly updated practice according to the Code of Ethics of Professional Accountants and according to the reference regulations in term of a referenced practice in sustainable development agenda, enforced with consistency, and transparency that certifies and standardises financial information according to the reporting requirements of investors and regulatory authorities alike. In this paper, is explored the influence of sustainable development goals in the practice of the accounting profession. The research is created to investigate how sustainable development objectives affect the methods and procedures used by professionals accounting for fulfilling financial reportings. The methodology used is based on quantitative data from the financial statements of public companies (Public interest entities). The research analysed the parameters performed by the companies in the financial statement's section) and their degree of compliance with the ESG reporting requirements. The results reveal that European financial reglementations, under the principle of faithful presentation, can be fragmented in national practices. This situation generates a contracted correspondence between the industry branch presentation and the structures it influences during the fulfilment of financial statements. The impact of the results obtained assumes that materiality in delivering the ESG's agenda is not just a label for investors but a daily behaviour for the companies.

Keywords: Sustainability; Compliance; Professional accounting; ESG agenda (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-031-86989-1_6

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DOI: 10.1007/978-3-031-86989-1_6

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