...Maarten de Jong Purpose This article offers criticism on the current approach to sustainability reporting by many governments. The article argues that lessons from earlier initiatives involving additional non-financial information (NFI) reporting seems to be ignored, when they should instead...

...Charl de Villiers; Ruth Dimes; Matteo Molinari Purpose The purpose of this paper is to present a conceptual framework that explores the determinants, mechanisms and consequences of reporting on the United Nations Sustainable Development Goals (UN SDGs) by universities. The framework considers...

...Sumit Lodhia Purpose This paper provides insights into Sustainable Development Goals (SDGs) Accounting and Reporting for the Other Sector, defined as organisations that are not corporations and do not have profitability as their overriding success criterion. Design/methodology/approach...

...Neeveditah Pariag-Maraye; Teerooven Soobaroyen; Oren Mooneeapen; Oorvashi Panchoo Purpose This study investigates non-government organisations' (NGO) current accounting and reporting practices in a developing economy context (Mauritius) and argues the case for reforms to enhance their transparency...

.../approach Building on extant research, and drawing on the Italian context, the paper provides reflections on four interrelated aspects: (1) how budgeting and reporting processes and formats are being modified; (2) how budgeting may enhance governments' financial resilience; (3) how citizens are involved...