Integrated Sustainability Framework for SDG Governance and Reporting

Subramaniam, Nava, Junior, Renzo, Akbar, Suraiyah, Ji, Sophia and Situ, Hui 2021. Integrated Sustainability Framework for SDG Governance and Reporting. [Project Report]. CPA Australia.

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Abstract

This report provides evidence on the factors affecting the uptake, management and disclosure of SDGs from a multi-stakeholder perspective. Our study draws on the lived experiences of 30 participants who have knowledge and governance expertise on sustainability across business, non-profit, accounting profession and management consultancy areas. In-depth participant interviews and two focal group discussions formed the basis for capturing the perceptions, attitudes and insights of expert governance stakeholders such as CEOs, corporate sustainability officers (CSOs), CFOs /management accountants, professional consultancy experts, and related knowledge experts on sustainability. Data analysis is guided by integrated management systems thinking as set out in the UN Global Compact Integrated Sustainability Roadmap (UNGC, 2015) where alignment across the strategic, operational and cultural dimensions within different functional units are seen as critical for effective corporate sustainability. The findings of this study highlight the importance of the role of information and knowledge management systems and the under-tapped capacity of accounting systems for SDG integration. A more holistic framework, titled, “Integrated Sustainability SDG Governance and Reporting Framework”, is proposed for guiding business support of the 2030 Agenda on sustainable development.

Item Type:	Monograph (Project Report)
Date Type:	Publication
Status:	Published
Schools:	Business (Including Economics)
Publisher:	CPA Australia
Funders:	CPA Australia
Date of First Compliant Deposit:	13 October 2022
Last Modified:	29 Nov 2022 13:57
URI:	https://orca.cardiff.ac.uk/id/eprint/153376

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