Abstract
In September 2015, more than 150 leaders from different nations of the world met at the United Nations headquarters and approved the 2030 Agenda for Sustainable Development. Essential elements of the Agenda are the 17 objectives, ie the "Sustainable Development Goals" (hereinafter SDGs). This work focuses on the role and potential that social accounting can have in achieving and implementing the Sustainable Development Goals. In particular, it is proposed to change the focus of the reporting process from the centrality of the body (company, public body or third sector) to the broader one relating to the various issues that concern its activity, with specific reference to the SDGs. This last, on the one hand they concern specific objectives and on the other they show a great and essential interdependence between them. With the following analysis, we want to propose a "new" vision of social accounting in the light of three fundamental elements-guidelines that are present in the 2030 Agenda, namely universality, interconnection and inclusion. Specifically, "pro-SDGs Accounting" (Bebbington and Unerman, 2018), with the characteristics that will be outlined and thanks to its inclusive potential, can be used not only within the company, but also in government bodies, in local communities and in the third sector, also adapting to the various socio-economic-environmental contexts. we want to propose a "new" vision of social accounting in the light of three fundamental elements-guidelines that are present in the 2030 Agenda, namely universality, interconnection and inclusion. Specifically, "pro-SDGs Accounting" (Bebbington and Unerman, 2018), with the characteristics that will be outlined and thanks to its inclusive potential, can be used not only within the company, but also in government bodies, in local communities and in the third sector, also adapting to the various socio-economic-environmental contexts. we want to propose a "new" vision of social accounting in the light of three fundamental elements-guidelines that are present in the 2030 Agenda, namely universality, interconnection and inclusion. Specifically, "pro-SDGs Accounting" (Bebbington and Unerman, 2018), with the characteristics that will be outlined and thanks to its inclusive potential, can be used not only within the company, but also in government bodies, in local communities and in the third sector, also adapting to the various socio-economic-environmental contexts.
Translated title of the contribution | The role of Social Accounting in the light of the SDGS: theoretical considerations and critical reflections |
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Original language | Italian |
Title of host publication | Liber amicorum per Antonio Matacena |
Editors | MG Baldarelli, MM Mattei |
Publisher | Franco Angeli |
Pages | 426-442 |
ISBN (Electronic) | 9788835117278 |
Publication status | Published - 2020 |