.... Analysis reveals three critical gaps in research on the SDGs: it disproportionately attends to the technical dimension (disclosure) while largely neglecting the social (social and policy implications) and moral (stakeholder and planetary interests) dimensions; it concentrates on limited, specific SDGs...

... by Carnegie et al. (2021, 2022, 2023a), to adopt a strong focus on sustainable development goals (SDGs) in AE to inculcate tertiary students with the skills that lead them to approach and apply accounting as a multidimensional technical, social and moral (TSM) practice. Design/methodology/approach...

... Research and development (R&D) Sustainability Innovation Panel data Environmental social governance (ESG) score In recent years, companies, investors and consumers have been turning their focus toward increasingly crucial corporate sustainability (Melinda and Wardhani, 2020). The topic...