Accountability Frameworks for Partnership Toward Sustainability
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...
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.
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