Endnotes

I. Thompson, 5 Years of the UN Sustainable Development Goals: Where are we and How can Management Accountants Help Move us Forward. Webcast, 25 September 2020.
Make the SDGS a Reality (Accessed 6 September 2021).
J. Elkington, Green Swans: The Coming Boom In Regenerative Capitalism (Fast Company Press, New York: 2020). p.19.
M. Mazzucato, Mission Economy: A Moonshot Guide to Changing Capitalism. (Allen Lane, London: 2021). p.110.
Goal 1: End poverty in all its forms everywhere. (Accessed 6 September 2021).
Goal 2: Zero Hunger. (Accessed 6 September 2021).
Goal 3: Ensure healthy lives and promote well-being for all at all ages. (Accessed 6 September 2021).
Goal 4: Quality education (Accessed 6 September 2021).
Goal 5: Achieve gender equality and empower all women and girls. (Accessed 6 September 2021).
Goal 6: Ensure access to water and sanitation for all. (Accessed 6 September 2021).
Goal 7: Ensure access to affordable, reliable, sustainable and modern energy. (Accessed 6 September 2021).
Goal 8: Promote inclusive and sustainable economic growth, employment and decent work for all. (Accessed 6 September 2021).
Goal 9: Build resilient infrastructure, promote sustainable industrialization and foster innovation. (Accessed 6 September 2021).
Goal 10: Reduce inequality within and among countries. (Accessed 6 September 2021).
Goal 11: Make cities inclusive, safe, resilient and sustainable. (Accessed 6 September 2021).
Goal 12: Ensure sustainable consumption and production patterns. (Accessed 26 September 2021).
Goal 13: Take urgent action to combat climate change and its impacts. (Accessed 6 September 2021).
Goal 14: Conserve and sustainably use the oceans, seas and marine resources. (Accessed 6 September 2021).
Goal 15: Life on land (Accessed 6 September 2021).
Goal 16: Promote just, peaceful and inclusive societies.(Accessed 6 September 2021).
Goal 17: Revitalize the global partnership for sustainable development. (Accessed 6 September 2021).
M. Carney, Value(s): Building a Better World For All. (William Collins, London: 2021). p.309.
Thompson, 5 Years of the UN Sustainable Development Goals.
M. Farrar, Environmental Protection Introduction: Putting the E in ESG (AICPA & CIMA, 2021). p.2/3. The ESG organisational maturity journey (Accessed 6 September 2021).
L. McLeod, Leading With Noble Purpose: How to Create a Tribe of True Believers (John Wiley, Hoboken: 2016). p.3.
S. Johnson, Extra Life: A Short History of Living Longer. (Riverhead Books, New York: 2021). p.223.
Mazzucato, Mission Economy. p. xxiv.
Henderson, Reimagining Capitalism. p.255.
Four out of sixty sectors – food and agriculture, cities, energy and materials, and, health and well-being. Elkington, Green Swans. p.233.
M. Carney, Value(s). p.309.
Mazzucato, Mission Economy. p.109.
R. Henderson, Reimagining Capitalism: How Business Can Save The World. (Penguin Business, London: 2020). p.27.
The World Benchmarking Alliance (WBA). (Accessed 6 September 2021).
O. Rowe, Translating the UN’s Sustainable Development Goals. FM magazine (London) 1 August 2020. (Accessed 6 September 2021).
D. Meadows, Thinking In Systems: A Primer. (Chelsea Green Publishing, London: 2008). p.1. From R Ackoff, The Future Of Operational Research is Past. Journal of the Operational Research Society 30, No.2 (February 1979): 93-104.
D. Goulson, Silent Earth: Averting The Insect Apocalypse. (Jonathan Cape, London: 2021). p.218.
The Value Reporting Foundation, Integrated Thinking: A Virtuous Loop The business case for a continuous journey towards multi-capital integration. (London: June 2021). p.6. (Accessed 6 September 2021).
IIRC, International Framework: January 2021 (IIRC, 2021). p.19. (Accessed 6 September 2021).
Integrated Thinking: A Virtuous Loop
An impact pathway describes how, as a result of a specific business activity, a particular impact driver results in changes an SDG and how these changes in an SDG affect different stakeholders. Based on the definition in The Transparent consortium, A Methodology Promoting Standardized Natural Capital Accounting For Business: Draft For Consultation. (July 2021).p.63. Transparent Methodology Promoting Standardized Natural Capital Accounting for Business — Capitals Coalition (scribehub.com) (Accessed 6 September 2021).
Thompson, 5 Years of the UN Sustainable Development Goals.
Thompson, 5 Years of the UN Sustainable Development Goals.
The Transparent consortium, A Methodology Promoting Standardized Natural Capital Accounting For Business: Draft For Consultation. (July 2021). p.13.
Thompson, 5 Years of the UN Sustainable Development Goals.
Thompson, 5 Years of the UN Sustainable Development Goals.
Thompson, 5 Years of the UN Sustainable Development Goals.
Thompson, 5 Years of the UN Sustainable Development Goals.
S. Schaltegger, Sustainability as a Fundamental Challenge for Management Accountants. In The Role of The Management Accountant: Local Variations and Global Influences, ed. L Goretzki and E Strauss (Routledge, Abingdon: 2018). p.276.
T Barman & M Farrar, Creating A Sustainable Future: The role of the accountant in implementing the Sustainable Development Goals (CGMA: April 2019). p.11-18. (Accessed 6 September 2021).
Moving from a ‘chain of command’ to a ‘chain of communication’. M Farrar, Re-Inventing Finance For a Digital World: Strategic Thinking Supplement (CGMA: December 2020). p.18-19. (Accessed 6 September 2021).
S. Johnson, Extra Life: A Short History of Living Longer. (Riverhead Books, New York: 2021). p.196.
The Future-Fit Business Benchmark is a self-assessment approach which equips companies to manage and improve their social and environmental performance. (Accessed 6 September 2021).
The Responsible Business Tracker (Accessed 6 September 2021).
What is G17Eco? (Accessed 6 September 2021).
The World Benchmarking Alliance (WBA). (Accessed 6 September 2021).
Rowe, Translating the UN’s Sustainable Development Goals. (Accessed 6 September 2021).
M. Farrar, Environmental Protection Introduction: Putting the E in ESG (AICPA & CIMA, 2021). (Accessed 6 September 2021).
M. Farrar, Social Inclusion Introduction: Putting the S in ESG (AICPA & CIMA, 2021). (Accessed 6 September 2021).
M. Farrar, Governance Introduction: Putting the G in ESG (AICPA & CIMA, 2021). (Accessed 1 October 2021)

Report authors:

Professor Ian Thomson, FCMA, CGMA
Director

Banking Group Centre for Responsible Business
at the University of Birmingham

Dr. Martin Farrar
Associate Technical Director
Research and Development — Management Accounting

Association of International Certified
Professional Accountants

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