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This study aims to investigate the adoption of the United Nations’ Sustainable Development Goals (SDGs) as the new performance perspective in cities. It also aims to understand how accounting for SDGs begins in city administrations by following Power’s (2015) fourfold development schema composed of policy object formation, object elaboration, activity orchestration and practice stabilization.

Focusing on a network of cities coordinated by the Finnish local government association, we analyzed the six largest cities in Finland employing a holistic multiple case study strategy. Our data consisted of Voluntary Local Reviews (VLRs), city strategies, budget plans, financial statements, as well as results of participant observations and semi-structured interviews with key individuals involved in accounting for SDGs.

We unveiled the SDG framework as an interpretive scheme through which cities glocalized sustainable development as a novel, simultaneously global and local, performance object. Integration of the new accounts in city management is necessary for these accounts to take life in steering the actions. By creating meaningful alignment and the ability to impact managerial practices, SDGs and VLRs have the potential to influence local actions. Our results indicate further institutionalization progress of sustainability as a performance object through SDG-focused work.

While prior research has focused mainly on general factors influencing the integration of the sustainability agenda, this study provides a novel perspective by capturing the process and demonstrating empirically how new accounts on SDGs are introduced and deployed in the strategic planning and management of local governments.

Misinformation surrounding the Sustainable Development Goals (SDGs) has contributed to the formation of misbeliefs among the public. The purpose of this paper is to investigate public sentiment and misbeliefs about the SDGs on the YouTube platform.

The authors extracted 8,016 comments from YouTube videos associated with SDGs. The authors used a pre-trained Python library NRC lexicon for sentiment and emotion analysis, and to extract latent topics, the authors used BERTopic for topic modeling.

The authors found eight emotions, with negativity outweighing positivity, in the comment section. In addition, the authors identified the top 20 topics discussing various SDGs and SDG-related misbeliefs.

The authors reported topics related to public misbeliefs about SDGs and associated keywords. These keywords can be used to formulate social media content moderation strategies to screen out content that creates these misbeliefs. The result of hierarchical clustering can be used to devise and optimize response strategies by governments and policymakers to counter public misbeliefs.

This study represents an initial endeavor to gain a deeper understanding of the public’s misbeliefs regarding SDGs. The authors identified novel misbeliefs about SDGs that previous literature has not studied. Furthermore, the authors introduce an algorithm BERTopic for topic modeling that leverages transformer architecture for context-aware topic modeling.

This study aims to examine the role of Pakistan’s banking industry in the transition toward a circular economy (CE) and the implementation of sustainable development goals (SDGs).

This study uses a qualitative content analysis technique on 75 annual reports of 25 Pakistani banks. Data has been collected from websites and annual reports of concerned banks incorporating CE practices and SDGs in their annual reports. In addition, the data collected from the annual reports of concern sample is based on three dimensions of sustainable development (environmental, social and governance) along with the leading practices of CE to reduce, reuse, recycle, redesign, restructure, and recover.

The findings show that most firms have reported CE and SDGs. Also, the study explores the level and linkage of CE and SDGs practices among the sample firms.

This study provides important insights for the regulators, policymakers, State Bank of Pakistan, commercial banks and stakeholders in Pakistan’s banking industry. It adds significant value to the CE and SDGs, especially in developing economies like Pakistan.

The study has explored and examined the ever-investigated dimensions of SDGs and CE in the banking industry of Pakistan.

This study assesses the SDG-related well-being of indigenous communities in India using bibliometric analysis and the ADO-TCM framework. It provides insights into their alignment with sustainable development objectives.

This study analysed 74 high-impact journals using bibliometric analysis to evaluate the well-being of India’s indigenous peoples about the SDGs.

This study analyses the well-being of tribal communities in India using existing scholarly articles and the ADO-TCM framework. It emphasises the importance of implementing Sustainable Development Goals (SDGs) to promote the well-being of indigenous populations.

This study uses bibliometric analysis and the ADO-TCM framework to investigate factors impacting tribal community welfare. It proposes theoretical frameworks, contextual considerations and research methodologies to achieve objectives.

The aim of this paper is to analyse the spillover effects of microcredit on the economy of Ecuador, with a particular focus on its potential as a poverty alleviation mechanism.

To address our research questions, we take into account the distance between cantons (Ecuador’s own administrative distribution) by adopting a spatial autoregressive (SAR) model. To this end, a database will be constructed with macroeconomic information about the country, broken down by canton (administrative division of Ecuador), and in a 2019 cross section, with a total of 1,331 microcredit operations in all 221 of Ecuador’s cantons.

We find a positive effect of microcredit on these neighbouring regions in terms of wealth generation.

We acknowledge that this study is limited to Ecuadorian cantons. Nonetheless, it is crucial to emphasize that focussing on an under-represented developing country like Ecuador adds significant value to the research.

Facilitating access to microcredit is one of the main solutions to address the goals proposed in the sustainable development goals (SDGs).

Microcredit activity contributes to the creation of value and wealth in Ecuador, exerting a spillover effect in neighbouring areas that can generate positive multiplier effects and alleviate poverty. For all of the above reasons, our proposal for the country is to support and promote microcredit as one of the main solutions to address the goals proposed in the SDGs.

The novelty of this study lies in the use of spatial econometrics to observe the indirect effects of microcredit on the regions bordering the canton in which it was issued, thus examining the spatial effects of microcredit on wealth distribution.

The Agenda 2030 have drawn a lot of interest in academic studies. This necessitates accounting research on nonfinancial reporting and sustainable development goals (SDG) disclosure in an under-investigated context. The purpose of this study is to examine the contribution of nonfinancial reporting practices to SDG disclosure by 120 companies from 12 African nations for the years 2016 to 2020.

The study uses a content analysis to gauge how much information are disclosed on SDG by the selected firms. The authors carried out content analysis using the global reporting initiative frameworks to determine the level of SDG disclosure across the companies by examining the selected nonfinancial reports.

Sustainability reports account for 50% of such SDG disclosure making it the highest. This is followed by corporate social responsibility report which accounts for 23%, while environmental reports account for 20% and Chairman’s statement accounts for 7%. The result is expected since corporate sustainability report has been the major channel for disclosing activities relating to social and governance issues in recent times.

The results of this study demand that corporate entities in Africa take responsibility for their actions and exert significant effort to achieve the SDG. While the government has the main responsibility, corporate entities must support the SDG to be realized.

To the best of the authors’ knowledge, this study is one of the few studies that examines nonfinancial reporting practices with a focus on SDG disclosure. In addition, this study offers novel insight into how accounting research contributes to nonfinancial reporting practices and SDG disclosure.

This study aims to understand the sustainable development of small and medium-sized enterprises (SMEs), analysing their current practices in the social, environmental and economic domain.

To fulfil this objective, an exploratory, qualitative approach was adopted, using the multiple case study methodology and focusing on eight cases (SMEs) in Portugal. Data were collected through interviews, since this technique allows proximity and interaction with decision makers and those responsible for firms’ sustainability.

From content analysis of the interviews held, the results show that SMEs are aware of and committed to sustainability and that the external context and some of its particularities have a significant impact on their sustainable development. These SMEs undertake various practices of a social, environmental and economic nature, highlighting especially environmental ones such as efficient resource consumption, using more sustainable resources, recycling waste and waste management.

This study contributes greater knowledge of the phenomenon of SMEs’ sustainable development and identifies practical examples that could increase this firm segment’s awareness of the importance of sustainable practices associated with developing their business.

In this study, new and innovative sustainability practices are presented in the SMEs. The authors can underline that this study contributes to reinforcing the theory about the topic investigated by adding knowledge about sustainable development in the SME context. It deepens knowledge in this scientific area, which can be spread in the scientific community and among SMEs.

This paper aims to seek accounting graduates' perspectives on the demand for accounting in their workplaces, on the gaps in accounting education (AE), and on the future of the accounting profession, inspired by the new definition of accounting proposed by Carnegie et al. (2021, 2022, 2023a), to adopt a strong focus on sustainable development goals (SDGs) in AE to inculcate tertiary students with the skills that lead them to approach and apply accounting as a multidimensional technical, social and moral (TSM) practice.

The online qualitative survey was distributed to 100 randomly selected New Zealand accounting graduates in order to gather insights from their workplaces. All responses from the 30 graduates who completed the questionnaire underwent qualitative analysis using Leximancer software, which automatically identifies high-level concepts and insights and offers interactive visualizations without bias.

The graduates’ experiences underscore the ongoing significance of technical skills in the New Zealand workplace. They emphasized the lack of non-technical skills training, stressed the necessity of diverse business knowledge and highlighted the importance of automation and digital skills.

The implications for transforming AE involve adopting an activist approach to integrate a TSM perspective into teaching and learning and being open to an interdisciplinary approach to expose tertiary students to the impact of accounting on sustainable development, including collaboration with professional bodies for real-world experiences.

The importance of engaging with SDG-related narratives is stressed to stimulate further discussion, debate and research aimed at identifying practical solutions for AE as a facilitator for SDGs in realizing accounting as a TSM practice.

This study aims to apply the appreciative inquiry approach (AI) to develop a tourism strategy for poverty alleviation in marginalised communities. The focus is to provide practical insights for leveraging tourism to drive positive socio-economic change for the impoverished, using Rosetta, a port city in Egypt with cultural and historical significance, as a case study.

This qualitative applied study uses the four-D phases of AI and thematic analysis to strategise tourism development in Rosetta. Through interviews, focus groups and field visits, the study identifies tourism potential, stakeholder aspirations and actionable strategies for sustainable development. The approach prioritises a bottom-up, community-centric and stakeholder-involved process, aiming for inclusive and equitable growth.

The study revealed Rosetta’s underutilised tourism potential, emphasising heritage tourism. Although tourism offers some economic benefits, its impact on alleviating poverty in Rosetta remains limited. A holistic strategy for tourism development in Rosetta is proposed for economic growth and poverty reduction, focusing on sustainable management, local empowerment, enhanced marketing, improved infrastructure and diversified tourism offerings.

While AI is not new in qualitative studies, the novelty of this study lies in its application to tourism planning for poverty alleviation in a marginalised community like Rosetta, introducing a comprehensive tourism strategy with an original framework applicable to comparable destinations. The study’s significance is emphasised by providing actionable strategies for policymakers, valuable insights for practitioners and enriching the discourse and methodology on pro-poor tourism for academics, representing a step towards filling the gap between theoretical concepts and practical strategies.

This study aims to assess the efficiency of Brazil, Russia, India, China, South Africa (BRICS) countries in achieving sustainable development by analyzing their ability to convert resources and technological innovations into sustainable outcomes.

Using data envelopment analysis (DEA), the study evaluates the economic, environmental and social efficiency of BRICS countries over the period 2010–2018. It ranks these countries based on their sustainable development performance and compares them to the period 2000–2007.

The study reveals varied efficiency levels among BRICS countries. Russia and South Africa lead in certain sustainable development aspects. South Africa excels in environmental sustainability, whereas Brazil is efficient in resource utilization for sustainable growth. China and India, despite economic growth, face challenges such as pollution and lower quality of life.

The study’s findings are constrained by the DEA methodology and the selection of variables. It highlights the need for more nuanced research incorporating recent global events such as the COVID-19 pandemic and geopolitical shifts.

Insights from this study can inform targeted and effective sustainability strategies in BRICS nations, focusing on areas such as industrial quality improvement, employment conditions and environmental policies.

The study underscores the importance of balancing economic growth with social and environmental considerations, highlighting the need for policies addressing inequality, poverty and environmental degradation.

This research provides a unique comparative analysis of BRICS countries’ sustainable development efficiency, challenging conventional perceptions and offering a new perspective on their progress.