Organizations face major challenges in incorporating the Sustainable Development Goals (SDGs) into their business strategies. The issue of sustainable development requires a continuous reflection on the relationship between SDG and the sustainable performance of organizations. This reflection could eventually lead to the development of business models that integrate economic, ecological and social considerations.
By developing sustainable practices and providing knowledge about positive and negative social and environmental impacts, ideas about how these impacts can be improved and information about the effects of implemented changes on the desired contributions to sustainable development, organizations are driving sustainability. Alongside this, pressure from external stakeholders and new reporting regulatory have increased the relevance of sustainability accounting and auditing. Important issues in this regard are related to advances in accounting and auditing towards embracing new reporting requirements and the skills of professionals required to manage, prepare and validate the sustainability reporting in accordance with regulatory and company stakeholder requirements.
The role of corporate sustainability's management, performance measurement, accounting and auditing has been the subject of extensive research, however it has essentially been carried out in isolation. The book is dedicated to these research themes and the way they are integrated into organizations within the scope of sustainability, contributing to the development of knowledge in the areas of accounting, management and auditing. It provides a high-quality vehicle for the diffusion of new knowledge and tendencies, using qualitative and quantitative research methods.