Sustainability Accounting in the Global Context

Citation

Al-Shaer H, Albitar K & Li Z (2023) Sustainability Accounting in the Global Context. Sustainability. https://www.mdpi.com/si/135427

Abstract
In the challenging context of the 21st century, understanding sustainability accounting has become increasingly important for businesses, investors, governments and policymakers. Research has a key role in providing new insights. Despite the steadily increased volume of research in the social accounting area, many topics remain to evolve with a specific focus on the global context. We invite researchers to investigate the role of accounting in advancing social and environmental practices in the global context amidst the recent health and financial crises. Future research could examine challenges facing sustainability accounting including, but not limited to, climate change, human rights, and food security issues. Future research could also investigate the consequences and determinants of corporate social irresponsibility in the global context. Moreover, examining the role of corporate governance, especially when considering the significant changing environment for corporate governance in the information age and technological advances of the global world, is an interesting topic that requires further investigation. Finally, an appreciation of cultural differences that impact the implementation of sustainability accounting in the global context is a fruitful research area.

Keywords
sustainability; sustainability and stakeholder engagement; socially responsibly investment; sustainable development and economic growth; environmental issues and innovation; advancing environmental practices; integrated reporting; sustainability and assurance; climate change; human right; food security issues; modern slavery; carbon activities; social dimensions; stakeholders' reactions; sustainability and social media

Journal
Sustainability