SDG Governance and Reporting in Partnership with CPA Australia

SDG Governance and Reporting in Partnership with CPA Australia

A new report from RMIT University and CPA Australia has revealed that there is substantial variability in the content and quality of SDG disclosures within corporate sustainability reports, bringing into question the management processes associated with SDG governance and reporting.

A new report from RMIT University and CPA Australia has revealed that there is substantial variability in the content and quality of SDG disclosures within corporate sustainability reports, bringing into question the management processes associated with SDG governance and reporting.

This report provides evidence regarding factors affecting the uptake, management and disclosure of SDGs from a multi-stakeholder perspective. This study draws on the lived experiences of 30 participants who have knowledge and governance expertise on sustainability across the 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 chief executive officers, corporate sustainability officers, chief financial officers/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 2015 UN Global Compact’s Integrated Sustainability Roadmap, in which alignment across the strategic, operational and cultural dimensions within different functional units is 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 for the 2030 Agenda.

11 October 2022

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11 October 2022

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