Accounting for the sustainable development goals: walking the talk or managing impressions?

Authors: Awuah, B., Elbardan, H., Yazdifar, H., Alexander, P.

Journal: Accounting Auditing and Accountability Journal

Publication Date: 18/12/2025

Volume: 39

Issue: 2

Pages: 277-304

eISSN: 2051-3151

ISSN: 0951-3574

DOI: 10.1108/AAAJ-07-2023-6580

Abstract:

Purpose – This paper examines the extent, quality, and tone of Sustainable Development Goals (SDG) disclosures by UK FTSE 100 firms, assessing whether these reflect genuine commitment or serve impression management purposes. Design/methodology/approach – A meaning-oriented content analysis of SDG-related disclosures from 75 FTSE 100 company reports is conducted. Drawing on the SDG Compass and KPMG's SDG reporting criteria, we develop a multidimensional analytical framework to assess disclosure scope, quality (semantic attributes and managerial orientation), and tone (thematic manipulation and structural emphasis). Findings – SDG reporting is widespread but predominantly symbolic. Most firms emphasise a narrow set of high-profile goals (notably SDGs 8, 12, 13), with disclosures often framed in overly optimistic language, reinforcing favourable corporate narratives. Crucially, our targeted analysis reveals that many SDG sub-targets are poorly aligned with existing sustainability reporting frameworks, limiting their operational relevance. We demonstrate that these structural deficiencies, coupled with managerial apathy, foster superficial engagement and constrain meaningful accountability. Practical implications – The paper calls for the development of more specific, business-relevant SDG sub-targets and performance indicators, enhanced assurance practices and stronger alignment of post-2030 frameworks with established sustainability reporting standards. Originality/value – This study reframes symbolic SDG engagement as the outcome of both managerial choices and structural limitations within the SDG architecture. It contributes to SDG disclosure literature by developing a composite framework that integrates disclosure scope, quality and narrative tone–offering a multidimensional lens for evaluating sustainability reporting. By extending the analytical lens beyond headline goals, it offers fresh insights into the institutional and managerial conditions that legitimise symbolic reporting. These insights are particularly salient as deliberations on the post-2030 sustainable development agenda gather momentum.

https://eprints.bournemouth.ac.uk/41647/

Source: Scopus