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Accounting Systems and Integration of Sustainable Development Goals (SDGs) into Corporate Operations
Örebro University, Örebro University School of Business. (CEROC)ORCID iD: 0000-0002-7153-3977
2020 (English)In: Handbook of Business Legitimacy: Responsibility, Ethics and Society / [ed] Jacob Dahl Rendtorff, Cham: Springer, 2020, 1, p. 1-15Chapter in book (Refereed)
Abstract [en]

Following the introduction of the Sustainable Development Goals (SDGs), many companies claim to adopt them in one way or the other. Guided by the “SDG Compass” and other tools, companies are advised to go through a process of trying to understand the SDGs, defining priorities, setting goals, integrating, and reporting and communicating the results. The article points to the nature of implementing the SDGs in business, including going from macro to micro goals, managerialism, and instrumental rationality, all implicitly present in the discourse of SDGs. Such an understanding on how to implement the SDGs, however, requires a strong role of the accounting system of the firm. Based on a theoretical framework, the various roles of accounting assumed in the managerial and instrumental approach to the SDGs are discussed. These roles include the potential of the accounting system to territorialize (sustainability) issues, mediate these to other arenas or higher-order contexts, adjudicate between success and failure, and subjectivize or incentivize people within the organization. The problem of playing out these roles in relation to the SDGs is discussed, as well as the perils of doing it, including the risk of losing sight of ethical business conduct as an action-guiding principle.

Place, publisher, year, edition, pages
Cham: Springer, 2020, 1. p. 1-15
Keywords [en]
Accounting, Integration, Roles of accounting, SDG Compass, SDGs, Sustainability
National Category
Business Administration
Research subject
Business Studies
Identifiers
URN: urn:nbn:se:oru:diva-83140DOI: 10.1007/978-3-319-68845-9_110-1ISBN: 978-3-319-68845-9 (electronic)OAI: oai:DiVA.org:oru-83140DiVA, id: diva2:1440398
Funder
The Jan Wallander and Tom Hedelius Foundation, P2017-0086:1Available from: 2020-06-14 Created: 2020-06-14 Last updated: 2020-07-22Bibliographically approved

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Frostenson, Magnus

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CiteExportLink to record
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Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
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  • nn-NB
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  • Other locale
More languages
Output format
  • html
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  • asciidoc
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