Background - Reacting to the Sustainable Development Goals (SDGs) could be a way for all stakeholders
to build collective value, and corporations will be a powerful driving force in driving stakeholders toward
a common objective. At all levels, sustainability necessitates several behavioural changes. Accountants
play a critical role in assisting in the translation and conformation of government-level commitments to
organisational accomplishments within the SDG targets.
Purpose - This study adds to the growing body of knowledge on sustainable development goals and
integrated thinking. There have been few studies on accountants' role in achieving the SDGs through
integrated thinking. As a result, the goal of this study is to add to the current literature on how accountants
can help achieve the SDGs by acting in accordance with their roles.
Design/methodology/approach - In this study, a quantitative research design will be used. The trade and
industry sector will be targeted because it employs 69 percent of Malaysia Institute of Accountants (MIA)
members. Selangor will be the focus of the study because it has 42 percent of the 37,493 members. This
study will use an online questionnaire as a research tool. The snowball sampling technique and the
convenience sampling technique would be used.
Findings/Expected Contributions - The investigation will determine whether accountants in the
organization's management intend to engage in sustainable production. Accountants are expected to use
their position in an organisation to function as a driver for the organization's long-term development.
Research limitations - Because compliance with SDG goals is voluntary and not mandatory, it is expected
that few businesses will intend to comply.
Originality/value - Every business, whether it is a start-up or a multinational corporation, strives to
maximise profit while minimising costs. As a result, rather than seeing the SDGs as a moral obligation or
a benefit, businesses see them as an unneeded burden