Sustainability management accounting – enabling macro-level sustainability transformation towards the United Nations Sustainable Development Goals

Research output: Journal contributionsJournal articlesResearchpeer-review

Standard

Sustainability management accounting – enabling macro-level sustainability transformation towards the United Nations Sustainable Development Goals. / Christ, Katherine Leanne; Dijkstra-Silva, Samanthi; Burritt, Roger et al.
In: Meditari Accountancy Research, Vol. 32, No. 3, 25.04.2024, p. 923-944.

Research output: Journal contributionsJournal articlesResearchpeer-review

Harvard

APA

Vancouver

Bibtex

@article{7bb858d4dc044af7b3bbbf2514f98ed0,
title = "Sustainability management accounting – enabling macro-level sustainability transformation towards the United Nations Sustainable Development Goals",
abstract = "PurposeBusiness has a critical part to play in transforming the global economy and society to achieve sustainable development. Many granular sustainability accounting and management tools have been offered. To systematize these piecemeal developments, this paper aims to develop a framework for analysis of the potential role of sustainability management accounting (SMA). The key challenge addressed is how SMA could be extended to support future-oriented, long-term, pro-active management of multiple issues to contribute towards strong sustainable development at the macro-economy level.Design/methodology/approachThis conceptual paper examines SMA within a multi-level, context-action-transformation framework which can move organizations and society towards sustainability. Based on normative stakeholder theory, including concern for mainstreaming marginalized stakeholders, the paper discusses the role of SMA and how it can contribute necessary information to sustainable development of the company and beyond its boundaries.FindingsGuided by a SMA framework linking context, action and transformation and normative stakeholder theory, which considers all stakeholders, the paper shows how the present lack of progress towards macro-level sustainable development can be addressed. This requires a focus on measuring and assessing positive impacts and forward-looking, long-term and proactive management of multiple sustainability issues as typified by the Sustainable Development Goals (SDGs).Practical implicationsThe paper distinguishes between two aspects of SMA – a focus on reducing unsustainability and a focus on transformations towards sustainability. It is observed that there is insufficient emphasis on the latter at present if SMA is to provide comprehensive support to achieving the SDGs. A set of supportive tools is presented as a guide to practice and future developments.Originality/valueThe paper considers how SMA can enable and support transformations towards sustainability at the macro- and meso-level. Different transformational challenges and opportunities are discussed. In particular, the need to balance consideration of time, proactivity and multiplicity, as highlighted in the SDGs, is identified as the central way forward for SMA.",
keywords = "Sustainability sciences, Management & Economics, Substainability management accouting, sustainable development Goals, SDGs, CAT framework, context, Action, Transformation, Normative stakeholder theory",
author = "Christ, {Katherine Leanne} and Samanthi Dijkstra-Silva and Roger Burritt and Stefan Schaltegger",
note = "Publisher Copyright: {\textcopyright} 2023, Emerald Publishing Limited.",
year = "2024",
month = apr,
day = "25",
doi = "10.1108/medar-03-2023-1952",
language = "English",
volume = "32",
pages = "923--944",
journal = "Meditari Accountancy Research",
issn = "2049-372X",
publisher = "Emerald Publishing Limited",
number = "3",

}

RIS

TY - JOUR

T1 - Sustainability management accounting – enabling macro-level sustainability transformation towards the United Nations Sustainable Development Goals

AU - Christ, Katherine Leanne

AU - Dijkstra-Silva, Samanthi

AU - Burritt, Roger

AU - Schaltegger, Stefan

N1 - Publisher Copyright: © 2023, Emerald Publishing Limited.

PY - 2024/4/25

Y1 - 2024/4/25

N2 - PurposeBusiness has a critical part to play in transforming the global economy and society to achieve sustainable development. Many granular sustainability accounting and management tools have been offered. To systematize these piecemeal developments, this paper aims to develop a framework for analysis of the potential role of sustainability management accounting (SMA). The key challenge addressed is how SMA could be extended to support future-oriented, long-term, pro-active management of multiple issues to contribute towards strong sustainable development at the macro-economy level.Design/methodology/approachThis conceptual paper examines SMA within a multi-level, context-action-transformation framework which can move organizations and society towards sustainability. Based on normative stakeholder theory, including concern for mainstreaming marginalized stakeholders, the paper discusses the role of SMA and how it can contribute necessary information to sustainable development of the company and beyond its boundaries.FindingsGuided by a SMA framework linking context, action and transformation and normative stakeholder theory, which considers all stakeholders, the paper shows how the present lack of progress towards macro-level sustainable development can be addressed. This requires a focus on measuring and assessing positive impacts and forward-looking, long-term and proactive management of multiple sustainability issues as typified by the Sustainable Development Goals (SDGs).Practical implicationsThe paper distinguishes between two aspects of SMA – a focus on reducing unsustainability and a focus on transformations towards sustainability. It is observed that there is insufficient emphasis on the latter at present if SMA is to provide comprehensive support to achieving the SDGs. A set of supportive tools is presented as a guide to practice and future developments.Originality/valueThe paper considers how SMA can enable and support transformations towards sustainability at the macro- and meso-level. Different transformational challenges and opportunities are discussed. In particular, the need to balance consideration of time, proactivity and multiplicity, as highlighted in the SDGs, is identified as the central way forward for SMA.

AB - PurposeBusiness has a critical part to play in transforming the global economy and society to achieve sustainable development. Many granular sustainability accounting and management tools have been offered. To systematize these piecemeal developments, this paper aims to develop a framework for analysis of the potential role of sustainability management accounting (SMA). The key challenge addressed is how SMA could be extended to support future-oriented, long-term, pro-active management of multiple issues to contribute towards strong sustainable development at the macro-economy level.Design/methodology/approachThis conceptual paper examines SMA within a multi-level, context-action-transformation framework which can move organizations and society towards sustainability. Based on normative stakeholder theory, including concern for mainstreaming marginalized stakeholders, the paper discusses the role of SMA and how it can contribute necessary information to sustainable development of the company and beyond its boundaries.FindingsGuided by a SMA framework linking context, action and transformation and normative stakeholder theory, which considers all stakeholders, the paper shows how the present lack of progress towards macro-level sustainable development can be addressed. This requires a focus on measuring and assessing positive impacts and forward-looking, long-term and proactive management of multiple sustainability issues as typified by the Sustainable Development Goals (SDGs).Practical implicationsThe paper distinguishes between two aspects of SMA – a focus on reducing unsustainability and a focus on transformations towards sustainability. It is observed that there is insufficient emphasis on the latter at present if SMA is to provide comprehensive support to achieving the SDGs. A set of supportive tools is presented as a guide to practice and future developments.Originality/valueThe paper considers how SMA can enable and support transformations towards sustainability at the macro- and meso-level. Different transformational challenges and opportunities are discussed. In particular, the need to balance consideration of time, proactivity and multiplicity, as highlighted in the SDGs, is identified as the central way forward for SMA.

KW - Sustainability sciences, Management & Economics

KW - Substainability management accouting

KW - sustainable development Goals

KW - SDGs

KW - CAT framework

KW - context

KW - Action

KW - Transformation

KW - Normative stakeholder theory

UR - http://www.scopus.com/inward/record.url?scp=85175697345&partnerID=8YFLogxK

UR - https://www.mendeley.com/catalogue/16f3e0c7-78c7-35db-920b-2a75b5d02555/

U2 - 10.1108/medar-03-2023-1952

DO - 10.1108/medar-03-2023-1952

M3 - Journal articles

VL - 32

SP - 923

EP - 944

JO - Meditari Accountancy Research

JF - Meditari Accountancy Research

SN - 2049-372X

IS - 3

ER -