Achieving Sustainable Development Goals (SDGs) among Walking and Talking

Dear Colleagues,

The last few years have been characterized by an increasing attention paid by firms that operate in public and private sector to the Sustainable Development Goals (SDGs). In this sense, the integration of the SDGs within traditional socially responsible practices could represent a new frontier of research for accounting scholars. 

Similar to prior studies on CSR, the comprehension of the reasons behind the integration of these topics within the firms’ strategies represents a complex field of analysis. The complexity of the topic is related to the existence of several factors that impact these practices, such as non-financial regulation and stakeholder pressures. Furthermore, firms could declare to contribute to SDGs for unethical purposes through mechanisms such as SDG-washing or impression management strategies. In particular, the relationship between practices and communication (or between the "walk" and the "talk") in the field of CSR is going to become a central concern also in the field of SDGs. This is often characterized as the relationship between "walking" and "talking," as is typically found in the expression "walk the talk." This expression suggests that the communication and practice should align. In this sense, the evaluation of the different factors that impact firms’ contribution to SDGs needs an effective contribution by business and management scholars.

According to this evidence, the aim of this Special Issue is to create an opportunity for business and management scholars to provide new insights about SDGs. Specifically, the Special Issue will consider contributions related but not limited to the following topics:

• CSR and SDGs in practice
• Accounting and Accountability for SDGs
• The determinants of SDG Reporting
• Achieving SDGs in business reporting
• Private sector contribution to SDGs
• Public sector contribution to SDGs
• SMEs and SDGs
• SOEs and SDGs
• Stakeholder engagement and materiality on SDGs
• SDGs and social media
• SDGs and communication

References:

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8. Schoeneborn, D., Morsing, M., Crane, Andrew. (2019) Formative Perspectives on the Relation Between CSR Communication and CSR Practices: Pathways for Walking, Talking, and T(w)alking. Business & Society, 1-29.
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• SDGs
• non-financial reporting
• Walk and talk of SDGs
• Walk and Talk of CSR
• Sustainable development
• SDGs communication
• SDGs-washing