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Sustainable development goals accounting and reporting for the “Other” sector

Sumit Lodhia (UniSA Business, University of South Australia (UniSA), Adelaide, Australia)

Journal of Public Budgeting, Accounting & Financial Management

ISSN: 1096-3367

Article publication date: 21 February 2024

188

Abstract

Purpose

This paper provides insights into Sustainable Development Goals (SDGs) Accounting and Reporting for the Other Sector, defined as organisations that are not corporations and do not have profitability as their overriding success criterion.

Design/methodology/approach

This is a conceptual paper that addresses the impact of SDGs on the Other Sector and the accounting and reporting of them by these organisations.

Research limitations/implications

There are a number of implications for research in relation to theories, research approaches and the crossing over of disciplines in relation to the Other Sector’s SDGs accounting and reporting.

Practical implications

The research insights from this paper can be applied to inform the SDGs accounting and reporting practice of the Other Sector.

Originality/value

This paper addresses the impact of the recent sustainability development, the SDGs, on a sector that is very different from the corporate sector and highlights the benefit of accounting and reporting of these goals for the Other Sector.

Keywords

Citation

Lodhia, S. (2024), "Sustainable development goals accounting and reporting for the “Other” sector", Journal of Public Budgeting, Accounting & Financial Management, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JPBAFM-03-2023-0053

Publisher

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Emerald Publishing Limited

Copyright © 2024, Emerald Publishing Limited

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