Accounting for the Sustainable Development Goals. An introduction

This handbook presents the transformative role of corporate sustainability principles and practices in the framework of the 2030 Agenda, emphasizing the multidisciplinary nature of (SDGs) and their integration into managerial tools. The evolution of accounting practices, particularly the emergence of sustainability accounting standards, is explored, with a focus on their alignment with the SDGs. Recent changes in the accounting field are deepened, such as the European Corporate Sustainability Reporting Directive, and the creation of EFRAG standards (“ESRS”) to connect regulatory frameworks with 2030 Agenda objectives. The handbook gathers global scholars to examine challenges and perspectives in the relationship between accounting and SDGs, spanning macroscopic analyses of normative and institutional changes, stakeholder engagement, and considerations for controversial sectors. The critical perspective section addresses the political role of sustainability accounting and the potential risks of SDG disclosure, offering a comprehensive exploration of this evolving field.