Accounting for Sustainability and Integrity: The Role of Accountants in Advancing the SDGs, Mitigating Climate Risks, and Combating Corruption

Abstract

The growing complexity of global sustainability challenges has intensified the demand for professionals capable of supporting integrity, transparency, and accountability in both public and private sectors. This study explores the evolving role of accountants in advancing the United Nations Sustainable Development Goals (SDGs), mitigating climate-related risks, and addressing corruption through ethical financial reporting and environmental stewardship. Using a qualitative approach, data was collected from expert interviews, institutional reports, and thematic literature analysis. Findings reveal that accountants serve as financial stewards, sustainability advocates, and integrity guardians. The paper emphasizes the need for integrating sustainability accounting, anti-corruption frameworks, and climate risk disclosures into accounting education and professional standards.