Competencies for Sustainable Development Goals Accounting: Educating public management for disclosure and reporting

Journal title MANAGEMENT CONTROL
Author/s Chiara Mio, Luciana Oranges Cezarino
Publishing Year 2023 Issue 2023/2 Suppl.
Language English Pages 28 P. 133-160 File size 304 KB
DOI 10.3280/MACO2023-002-S1007
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Identifying competencies to report SDGs in accountants can enhance corporate disclosure effectiveness and provide more robust information to society. Public managers are called to control through the lens of collective objectives and multi-ple stakeholders' interests. Based on the knowledge-attitude-skills triad and the po-litical Delphi method, we could identify the antecedent factors to disclose SDGs successfully. The purpose was critical to developing competencies, aligning leaders' mindsets, and suppressing public management barriers to reporting corporate SDGs. By identifying specific competencies, we bring the individual perspectives of accounting sustainability education.

Keywords: Competencies, Sustainable development goals, Sustainable account-ing, Sustainability education, Sustainable Reporting, Sustainable accounting com-pliance,

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Chiara Mio, Luciana Oranges Cezarino, Competencies for Sustainable Development Goals Accounting: Educating public management for disclosure and reporting in "MANAGEMENT CONTROL" 2 Suppl./2023, pp 133-160, DOI: 10.3280/MACO2023-002-S1007