The 2030 Agenda for Sustainable Development provides a global blueprint for dignity, peace and prosperity for people and the planet, now and in the future. The 17 Sustainable Development Goals (SDGs) with their 169 targets are adopted in September 2015 by all United Nations (UN) member governments. The UN recognizes that government action alone cannot achieve the SDG targets, as this will require concerted action across governments, public and private sector organizations, civil society and individual citizens. The accountancy profession is an essential driver of strong and sustainable organizations, financial markets, and economies. As a result, it inherently has a crucial role in achieving the SDGs and meeting the targets in all economies and societies. In this regard, professional accountants with both the robust technical skills and sound ethical judgment are required, in order that SDGs can be institutionalised in the daily work of a new generation of professional accountants.
The SDGs adoption opens up new avenues to integrate human rights into global and national policies in both developed and developing countries over the years. More than 90% of the 169 SDGs targets reflect core international human rights and labour standards. Since social accounting covers all forms of accounts which go beyond the economic the SDG framework is in line with the social accounting aspect. The framework provides a transformative vision for people and planet-centered, human rights-based, and gender-sensitive sustainable development that goes far beyond the traditional model of development. The study explores the contribution of the accounting profession in achieving SDGs by means of human rights from a social accounting perspective.
Higher Degree by Research (HDR) Program
School: ACC Program Name(s) and Codes : PhD (ACC), DR200