Social Accounting and Sustainable Development Goals: Prospects and Implementation Challenges

Maryam Yahya Fagge, Dr. Saleh Atiku Dambatta and Prof. Kabiru Isa Dandago
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Maryam Yahya Fagge: Department of Accounting, Bayero University, Kano
Dr. Saleh Atiku Dambatta: Department of Accounting, Bayero University, Kano
Prof. Kabiru Isa Dandago: Department of Accounting, Bayero University, Kano

International Journal of Research and Innovation in Social Science, 2025, vol. 9, issue 14, 1072-1082

Abstract: Social accounting has emerged as a pivotal tool for promoting accountability, transparency, and sustainable development by measuring and reporting the social and environmental impacts of organizations. This paper explores the prospects and implementation challenges of social accounting as a mechanism for achieving the seventeen (17) Sustainable Development Goals (SDGs) of the United Nations Organization (UNO). It examines the conceptual underpinnings of social accounting, its role in advancing corporate accountability, and its integration into public governance and civil society engagement. The imperative methodology employed for the study is a critical analysis of secondary data. Thus, key prospects include fostering ethical practices, enhancing organizational transparency, and aligning stakeholder interests with global sustainability objectives. However, challenges such as the absence of standardized frameworks, inadequate capacity, and resistance to the adoption of ethical practices hinder its effective implementation. The study highlights the implications of social accounting for businesses, governments, and civil society organizations, emphasizing its potential to drive innovation, improve policymaking, and empower communities. Recommendations are provided to address these challenges, including harmonizing standards, leveraging technology, building capacity, and fostering multi-stakeholder collaboration. This study underscores the transformative potential of social accounting in achieving a more equitable and sustainable development goals in the global economy.

Date: 2025
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