Partnerships for the Goals

Living Edition
| Editors: Walter Leal Filho, Anabela Marisa Azul, Luciana Brandli, Pinar Gökcin Özuyar, Tony Wall

Accountability Frameworks for Partnership Toward Sustainability

  • Carol PomareEmail author
Living reference work entry


  • Accountability Frameworks: Accountability frameworks are related to (i) accountability, which is the ownership of responsibilities combined with the obligation to report on the discharge of those responsibilities, and (ii) framework, which makes roles, responsibilities, and expectations clear to all stakeholders, supporting the availability of reliable and timely monitoring on intended and actual outcomes.

The United Nations (UN) Sustainable Development Goals (SDGs) are related to the issue of industrialization and associated consequences in terms of possible biodiversity depletion, worsening of health or living conditions, and climate change, especially in developing countries (United Nations 2017a). In this context, a model of economic growth based on the unsustainable exploitation of natural resources is seen as possibly not viable, and a more sustainable approach to the use of natural resources is advocated for (United Nations 2017a).

The contribution of this entry is...

This is a preview of subscription content, log in to check access.



I would like to thank the Canadian Chartered Professional Accountant (CPA) and the Canadian Academic Accounting Association (CAAA) for their joint financial support through a Financial Accounting Research Grant. I would also like to thank the Marjorie Young Bell Faculty Fellowship for financial support.


  1. Banker RD, Byzalov D (2014) Asymmetric cost behavior. J Manag Acc Res: Fall. 2014 26(2):43–79CrossRefGoogle Scholar
  2. Banker S, Ainsworth SE, Baumeister R, Ariely D, Vohs KD (2017) The sticky anchor hypothesis: ego depletion increases susceptibility to situational cues. J Behav Dec Making 30:1027–1040. Scholar
  3. Boele R, Fabig H, Wheeler D (2001) Shell, Nigeria and the Ogoni. A study in unsustainable development: II. Corporate social responsibility and ‘stakeholder management’ versus a rights-based approach to sustainable development. Sustain Dev 9(3):121–135CrossRefGoogle Scholar
  4. Brundtland G (1987) Our common future: report of the 1987 world commission on environment and development. Oxford University Press, OxfordGoogle Scholar
  5. Costanza R, Daly L, Fioramonti L, Giovannini E, Kubiszewski I, Mortensen L, Pickett K, Ragnarsdottir K, De Vogli R, Wilkinson R (2016) Modelling and measuring sustainable wellbeing in connection with the UN sustainable development goals. Ecol Econ 130:350–355CrossRefGoogle Scholar
  6. Dasgupta P (2008) Discounting climate change. J Risk Uncertain 37:141–169CrossRefGoogle Scholar
  7. Dolsak N, Prakash A (2016) The US environmental movement needs a new message. The conversation. Retrieved from:
  8. Engebretsen E, Heggen E, Ottersen K (2017) The sustainable development goals: ambiguities of accountability. Lancet 389:360–365CrossRefGoogle Scholar
  9. Fahey BK, Pralle SB (2016) Governing complexity: recent developments in environmental politics and policy. Policy Study J 44:28–49CrossRefGoogle Scholar
  10. Gailliot MT, Baumeister RF (2007) Self-regulation and sexual restraint: dispositionally and temporarily poor selfregulatory abilities contribute to failures at restraining sexual behavior. Personal Soc Psychol Bull 33:173–186. Scholar
  11. Green W, Zhou S (2013) An international examination of assurance practices on carbon emissions disclosures. Aust Account Rev 23:54–66CrossRefGoogle Scholar
  12. Hawley J (2015) Carbon risks and investment implications. Insight 360. Retrieved from:
  13. International Energy Agency (2016) World energy outlook 2016 sees broad transformations in the global energy landscape. Retrieved from:
  14. Jones S, Belkaoui A (2009) Financial accounting theory. Cengage Learning AustraliaGoogle Scholar
  15. Ketola T (1997) A map of Neverland: the role of policy in strategic environmental management. Bus Strateg Environ 6(1):18–33CrossRefGoogle Scholar
  16. Martinov-Bennie N, Hoffman R (2012) Greenhouse gas and energy audits under the newly legislated Australian audit determination: perceptions of initial impact. Aust Account Rev 22:195–207CrossRefGoogle Scholar
  17. Otgaar H, Alberts H, Cuppens L (2012) How cognitive resources alter our perception of the past: ego depletion enhances the susceptibility to suggestion. Appl Cogn Psychol 26(1):159–163CrossRefGoogle Scholar
  18. Pawłowski A (2007) How many dimensions does sustainable development have? Sustain Dev 16(2):81–90CrossRefGoogle Scholar
  19. Pomare C (2015) A corporate social responsibility and sustainable development: The case of Chile. In: Vajpeyi D, Oberoi K (eds) Corporate social responsibility and sustainable development in emerging economies. LexingtonGoogle Scholar
  20. Pomare C (2018a) Sustainable Development Goals (SDGs) and entrepreneurship: Opportunities and challenges for enterprises contributing to the SDGs. In: Apostolopoulos N, Al-Dajani H, Holt D, Jones P, Newbery R (eds), Contemporary issues in entrepreneurship research, Emerald SeriesGoogle Scholar
  21. Pomare C (2018b) Responsible managers and responsible management education. In: Christopher E (ed) Meeting expectations in management education social and environmental pressures on managerial behavior. Palgrave Macmillan, SpringerGoogle Scholar
  22. Pomare C (2018c) Responsible investing and environmental economics. In: Dhiman S, Marques J (eds) Handbook of engaged sustainability. Meteor, SpringerGoogle Scholar
  23. Pomare C (2018d) Socially responsible investing. Continuing education course and presentation at the 2018 Annual Conference of the Canadian. Institute of Financial Planning, Continuing Education for Certified Financial Planners (CFP), Halifax, Canada.Google Scholar
  24. Pomare C, Lont D, Griffin P (In process) The market relevance of Greenhouse Gas Emission disclosures by Canadian firms. Working paper. Mount Allison University, CanadaGoogle Scholar
  25. Pomare C, Lont DH (In process a) Transition to a sustainable economy: Accounting for societal and organizational domains of sustainability. Working paper. Mount Allison University, CanadaGoogle Scholar
  26. Pomare C, Lont DH (In process b) Environmental policy and legislation: An economic perspective. In: Walker T, Sprung N, Barabanov S (eds) Environmental policy and legislation: An economic perspective. Wiley Blackwell.Google Scholar
  27. Ratnatunga J, Jones S, Balachandran KR (2011) The valuation and reporting of organizational capability in carbon emissions management. Account Horiz 25(1):127–147CrossRefGoogle Scholar
  28. Santiteerakul S, Sekhari A, Bouras A, Sopadang A (2015) Sustainability performance measurement framework for supply chain management. Int J Prod Dev 20(3):221–238CrossRefGoogle Scholar
  29. Seuring SA, Koplin J, Behrens T, Schneidewind U (2003) Sustainability assessment in the German detergent industry: from stakeholder involvement to sustainability indicators. Sustain Dev 11(4):199–212CrossRefGoogle Scholar
  30. Simnett R (2012) Assurance of sustainability reports. Revision of ISAE 3000 and associated research opportunities. Sustain Account Manag Policy J 3:89–98CrossRefGoogle Scholar
  31. Simnett R (2014) Assurance of environmental, social and sustainability information. In: Hay D, Knechel R, Willekens M (eds) The Routledge companion to auditing, Routledge, pp 325–337Google Scholar
  32. Simnett R, Huggins AL (2015) Integrated reporting and assurance: where can research add value? Sustain Account Manag Policy J 6:29–53CrossRefGoogle Scholar
  33. Simnett R, Nugent M, Huggins AL (2009a) Developing an international assurance standard on greenhouse gas statements. Account Horiz 23(4):347–363CrossRefGoogle Scholar
  34. Simnett R, Vanstraelen A, Chua WF (2009b) Assurance on sustainability reports: an international comparison. Account Rev 84(3):937–967CrossRefGoogle Scholar
  35. Stafford-Smith M, Griggs D, Gaffney O (2017) Integration: the key to implementing the sustainable development goals. Sustain Sci 12(6):11–23CrossRefGoogle Scholar
  36. Stanley M (2015) The investors guide to climate change. Morgan Stanley & Co LLC. Retrieved from:
  37. United Nations (2017a) Sustainable Development Goals. | UN DESA | United Nations Department of Economic and Social Affairs. (n.d.). Retrieved from:
  38. United Nations (2017b) World’s population increasingly urban with more than half living in urban areas | UN DESA | United Nations Department of Economic and Social Affairs. (n.d.). Retrieved from:
  39. Velte P, Stawinoga M (2017) Empirical research on corporate social responsibility assurance (CSRA): a literature review. J Bus Econ 87(8):1017–1066CrossRefGoogle Scholar
  40. Wichaisri S, Sopadang A (2018) Trends and future directions in sustainable development. Sustain Dev 26(1):1–17CrossRefGoogle Scholar
  41. World Economic Prospects (2016) Economic Outlook, 40:1–33Google Scholar
  42. Wouters J, Bijlmakers S, Hachez N, Lievens M, Marx A (2013) Global monitoring and accountability frameworks for sustainability and democratic legitimacy: a bottom-up approach. Innov Eur J Soc Sci Res 26(3):197–200CrossRefGoogle Scholar

Copyright information

© Springer Nature Switzerland AG 2019

Authors and Affiliations

  1. 1.Ron Joyce Center for Business StudiesMount Allison UniversitySackvilleCanada

Section editors and affiliations

  • Monica Thiel
    • 1
  1. 1.School of Public Administration and School of Business AdministrationUniversity of International Business and Economics & China University of PetroleumBeijingChina