Rethinking Sustainability Accounting for the SDGs: A Systematic Literature Review of Reporting, Governance, Accountability, and Sustainable Development Outcomes
DOI:
https://doi.org/10.70142/jbs.v2i01.139Keywords:
Sustainability Accounting, Sustainability Reporting, SDGs, Governance and Accountability, Sustainable Development OutcomesAbstract
This study rethinks the role of sustainability accounting in supporting the achievement of the Sustainable Development Goals (SDGs) through a qualitative systematic literature review of reporting, governance, accountability, and sustainable development outcomes. The review synthesizes prior scholarly studies to identify major themes, conceptual relationships, and emerging research gaps in sustainability accounting and SDG implementation. The findings indicate that sustainability reporting functions not only as a mechanism for communicating environmental, social, and economic information but also as an important instrument for strengthening governance, transparency, and organizational accountability. Effective sustainability accounting further depends on organizational capabilities, information infrastructures, assurance mechanisms, and stakeholder engagement. The review suggests that the literature is gradually shifting from disclosure oriented approaches toward outcome-oriented sustainability accounting that connects measurement and reporting with organizational decision-making and sustainable development impacts. The study contributes an integrated perspective linking accounting information, governance, accountability, organizational action, and SDG outcomes.
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