In the last years, many companies have started to explicitly formalize their commitment to the 2030 Agenda in their sustainability reports. This paradigm shift has been favored by the increasing attention paid by stakeholders and investors to the initiatives launched by worldwide companies to actively contribute to the achievement of the 17 ambitious goals identified by the United Nations in 2015. In this regard, the proliferation of new accountability tools has favored also the development of new research by social and environmental accounting scholars. However, despite the relevance of the topic, the current scientific debate is notably fragmented, a situation attributable to its inherently interdisciplinary nature. Therefore, the present chapter aims to shed light on SDG reporting in social and environmental accounting research. For our purposes, a bibliometric analysis has been performed on 129 articles published during the time horizon of 2015-2023.
SDG REPORTING IN SOCIAL AND ENVIRONMENTAL ACCOUNTING RESEARCH
Venturelli A.;Pizzi S.
2024-01-01
Abstract
In the last years, many companies have started to explicitly formalize their commitment to the 2030 Agenda in their sustainability reports. This paradigm shift has been favored by the increasing attention paid by stakeholders and investors to the initiatives launched by worldwide companies to actively contribute to the achievement of the 17 ambitious goals identified by the United Nations in 2015. In this regard, the proliferation of new accountability tools has favored also the development of new research by social and environmental accounting scholars. However, despite the relevance of the topic, the current scientific debate is notably fragmented, a situation attributable to its inherently interdisciplinary nature. Therefore, the present chapter aims to shed light on SDG reporting in social and environmental accounting research. For our purposes, a bibliometric analysis has been performed on 129 articles published during the time horizon of 2015-2023.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
