Sustainable development goals accounting and reporting for the “Other” sector

Sumit Lodhia

Journal of Public Budgeting, Accounting & Financial Management, 2024, vol. 37, issue 2, 350-360

Abstract: Purpose - This paper provides insights into Sustainable Development Goals (SDGs) Accounting and Reporting for the Other Sector, defined as organisations that are not corporations and do not have profitability as their overriding success criterion. Design/methodology/approach - This is a conceptual paper that addresses the impact of SDGs on the Other Sector and the accounting and reporting of them by these organisations. Research limitations/implications - There are a number of implications for research in relation to theories, research approaches and the crossing over of disciplines in relation to the Other Sector’s SDGs accounting and reporting. Practical implications - The research insights from this paper can be applied to inform the SDGs accounting and reporting practice of the Other Sector. Originality/value - This paper addresses the impact of the recent sustainability development, the SDGs, on a sector that is very different from the corporate sector and highlights the benefit of accounting and reporting of these goals for the Other Sector.

Keywords: Other sector; Sustainable development goals; Sustainability; Accounting; Reporting; Stakeholders (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jpbafm:jpbafm-03-2023-0053

DOI: 10.1108/JPBAFM-03-2023-0053

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