Are SDGs being translated into accounting terms? Evidence from European cities

Cohen, Sandra ; Manes-Rossi, Francesca ; Brusca, Isabel (Universidad de Zaragoza)

Resumen: Impact: The challenge launched by the United Nations (UN) on the achievement of SDGs requires local governments to rethink how to devote their resources and report on their results regarding SDGs. The article analyses how existing frameworks communicate, through financial indicators, the efforts done towards sustainable development. The Voluntary Local Reviews (VLR) published by European cities and made available on the UN website can stimulate further reflection and actions toward making SDGs an accounting issue.

Abstract: As the tier closest to citizens, local governments should significantly operate toward the achievement of Sustainable Development Goals (SDGs) by mobilizing their resources, as well as involving several stakeholders. The article analyses how frameworks and praxis are making use of accounting systems information to assess and report on SDGs’ achievements. Results show that accounting systems are not yet utilized to their full potential, and therefore scholars and policy-makers need to work towards integrating accounting into the service of the SDGs.

Idioma: Inglés

DOI: 10.1080/09540962.2023.2243543

Año: 2023

Publicado en: PUBLIC MONEY & MANAGEMENT 43, 7 (2023), 669-678
ISSN: 0954-0962

Factor impacto JCR: 2.2 (2023)

Categ. JCR: PUBLIC ADMINISTRATION rank: 40 / 91 = 0.44 (2023) - Q2 - T2

Factor impacto CITESCORE: 5.0 - Sociology and Political Science (Q1) - Finance (Q1) - Accounting (Q1) - Public Administration (Q2) - Business, Management and Accounting (all) (Q2)

Factor impacto SCIMAGO: 0.57 - Sociology and Political Science (Q1) - Business, Management and Accounting (miscellaneous) (Q2) - Public Administration (Q2) - Accounting (Q2) - Finance (Q2)

Tipo y forma: Artículo (Versión definitiva)

Área (Departamento): Área Economía Finan. y Contab. (Dpto. Contabilidad y Finanzas)