SUSTAINABLE DEVELOPMENT GOALS ALIGNMENT IN CORPORATE ENVIRONMENTAL ACCOUNTING: CASE STUDIES FROM DEVELOPING ECONOMIES

Abstract

This research discusses the relationship between the Sustainable Development Goals (SDG) and different environmental accounting in developing countries. The purpose of this research is to assess the extent to which environmental data from organizations in Brazil, India, South Africa, Indonesia, and Vietnam are compatible with the Sustainable Development Goals. People pay more attention to the energy sector than the construction and industrial sectors. The research is carried out by thoroughly analyzing the content of sustainability reporting and by quantitatively evaluating the accounting approach in environmental accounting. Many significant studies indicate that corporations that perform better in meeting the SDGs also implement more comprehensive environmental accounting practices. Without coordinated corporate efforts in sustainability reporting, environmental accounting implementation, and SDG-aligned governance practices, these strategies cannot be effectively realized. The research also investigates the development of the relationship between the SDGs and companies. The correlation shows that effective governance practices and expertise in environmental accounting are critical for long-term growth. Increasing investments in environmental accounting are necessary, and region-specific reporting frameworks are required to strengthen alignment with the Sustainable Development Goals. This research demonstrates that environmental accounting may facilitate the attainment of the Sustainable Development Goals (SDGs) via innovative approaches in developing regions.