The present paper has critically reviewed the existing literature on the nexus between finance, accounting and the sustainable development goals (SDGs), identify some of the key themes such as mainstreaming the SDGs in corporate strategies, financial statement disclosures, sustainable finance and accounting for sustainability through a thematic analysis of the most cited academic publications, and identify the significant but remaining thematic gaps such as the standardisation of sustainability reporting, measurement of the long run effectiveness of sustainable finance and use of emerging technologies (such as blockchain and AI) to improve the levels of transparency, and recommend key areas for future research.

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A Data Mining Approach to Analyse the Role of Accounts and Finance in Sustainable Development Goal

  • Afzalur Rahman,
  • Kamal Agarwal,
  • Satendra Kumar Yadav

摘要

The present paper has critically reviewed the existing literature on the nexus between finance, accounting and the sustainable development goals (SDGs), identify some of the key themes such as mainstreaming the SDGs in corporate strategies, financial statement disclosures, sustainable finance and accounting for sustainability through a thematic analysis of the most cited academic publications, and identify the significant but remaining thematic gaps such as the standardisation of sustainability reporting, measurement of the long run effectiveness of sustainable finance and use of emerging technologies (such as blockchain and AI) to improve the levels of transparency, and recommend key areas for future research.