{"id":298,"date":"2026-05-25T08:32:56","date_gmt":"2026-05-25T08:32:56","guid":{"rendered":"https:\/\/www.journals.utgjiu.ro\/JES\/?post_type=articol&#038;p=298"},"modified":"2026-05-25T08:32:56","modified_gmt":"2026-05-25T08:32:56","slug":"accounting-and-the-sustainable-development-goals-a-review-of-the-literature","status":"publish","type":"articol","link":"https:\/\/www.journals.utgjiu.ro\/JES\/articol\/accounting-and-the-sustainable-development-goals-a-review-of-the-literature\/","title":{"rendered":"Accounting And the Sustainable Development Goals: A Review of The Literature"},"content":{"rendered":"<p>As sustainability becomes a growing priority for organizations worldwide, the Sustainable Development Goals (SDGs) are increasingly shaping accounting research and practice. Most of the companies are now expected to go beyond traditional financial reporting and demonstrate how their activities contribute to broader social and environmental objectives. In response to this shift, academic interest in SDG-related accounting has expanded noticeably in recent years. This study uses quantitative and qualitative analysis to examine how research on SDG accounting has developed over time, focusing on publication trends, influential contributions, patterns of international collaboration and how accounting contribute to SDG achievement and reporting. Based on articles indexed in the Web of Science database from 2015 to 2025, the analysis identifies the leading journals, authors and institutions in this area, as well as the most cited studies that have guided ongoing discussions. Also, the qualitative analysis identifies three major themes that were debated by the researchers. The findings show a steady rise in SDG accounting research, reflecting increasing demand for transparency and sustainable business practices. Overall, the study emphasizes the value of global cooperation in advancing SDG-focused accounting and offers useful insights into future directions for research in this evolving field.<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}}},"class_list":["post-298","articol","type-articol","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.journals.utgjiu.ro\/JES\/wp-json\/wp\/v2\/articol\/298","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.journals.utgjiu.ro\/JES\/wp-json\/wp\/v2\/articol"}],"about":[{"href":"https:\/\/www.journals.utgjiu.ro\/JES\/wp-json\/wp\/v2\/types\/articol"}],"wp:attachment":[{"href":"https:\/\/www.journals.utgjiu.ro\/JES\/wp-json\/wp\/v2\/media?parent=298"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}