Despite the significance of international Sustainable Development Goals (SDGs) in the policy world (United Nations, 2015), accounting researchers have been slow to participate in SDG-motivated research (Bebbington and Unerman, 2018). Research on sustainability in accounting has tended to focus on environmental and integrated reporting (past performance), rather than on strategic project appraisal (future performance). The gap we identified in the literature is whether and how organisational decision-making balances financial and non-financial considerations to achieve the SDGs as well as financial goals.
|Title of host publication||Research Handbook on Corporate Board Decision-Making|
|Publisher||Edward Elgar Publishing Ltd.|
|Number of pages||19|
|Publication status||Published - 18 Nov 2022|
- green investment