This study aims to systematically examine the contribution of Environmental Management Accounting (EMA) in improving environmental efficiency and corporate financial performance. EMA is a modern accounting approach that integrates environmental considerations into managerial information systems to support more sustainable decision-making. The study applies the Systematic Literature Review (SLR) method using the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) protocol, which consists of four main stages: identification, screening, eligibility, and inclusion. Literature searches were conducted across academic databases including Scopus, ScienceDirect, and Google Scholar, covering publications from 2014 to 2024. Out of 127 initially identified articles, 12 were selected based on strict inclusion criteria and topic relevance. The review reveals that EMA implementation significantly enhances environmental efficiency through improved waste management, energy optimization, and emission reduction. Furthermore, EMA contributes positively to financial performance via operational cost savings, regulatory compliance, and enhanced corporate reputation. Challenges identified include lack of system integration, limited managerial awareness, and insufficient environmental data. This research offers both theoretical and practical insights into strengthening sustainable accounting practices and supports the achievement of the Sustainable Development Goals (SDGs).

The hotel industry has the potential to engage in greenwashing if it increasingly pursues the title of 'green hotel' in an unstructured manner. The greenwashing label only brings losses to the company, so it needs to be avoided. Based on a sustainability accounting perspective, greenwashing can be avoided by recording environmental accounts and energy use in financial reports. Environmental management is an important part in the context of profit, people, and planet-based sustainability. Hotels adopt sustainability accounting to avoid greenwashing and get the title of green hotel by having a CHSE certificate. Sustainability accounting is also reflected in green competitive advantage. The concept of green competitive advantage has been described as the condition of a company that cannot be imitated by other businesses, where the company holds a position regarding ecological management or sustainability of innovation.

This study utilizes bibliometric analy⁠s‌is to‌ del​in‍eate the convergence of Artif‍icial Intell‍igence (AI) and s​us​tainability⁠, o‍ffering an overview of AI's imp‍ac‌t on s​us​t‌ainability practices across diver‍se secto​r‌s. The paper a​nalyze⁠s the increasin​g s​igni‍ficance o‍f AI in carbon management, de⁠cis​ion support syst‌e‌ms, sustainabilit‌y r‍epor​ti‌ng⁠, and energy opti‍miza‌tion through the analysis of resear‌ch trends, maj​or​ t⁠h‌em​es, and new technologi‌es. The find‌ings highli⁠ght the mul‍tidisciplina‍ry aspect​ of AI in sustai⁠nability, providing insig⁠hts into its applic‍ation in enviro⁠nmental management and fi⁠nance. The st‌udy ident‍ifies resea⁠rch⁠ defic‌ienci‌e⁠s and sugge​sts future avenues, u‌nderscoring the significance of AI i​n promot​ing sustainable devel‍opment‍ and i‌mp​roving‌ tr⁠ansparency in sustainability reporting. This stu​dy pr‌ovide‌s actiona‍ble insig⁠hts f‍or stakeholders aiming to utilize A⁠I in thei⁠r sustai​nabil‌ity initiatives.

ABSTRACT This study develops an integrated framework explaining how ESG reporting, when aligned with the Sustainable Development Goals (SDGs), influences firm performance over time. Moving beyond static or symbolic interpretations, it conceptualizes ESG–SDG alignment as a strategic, institutional, and capability‐building process through which firms embed sustainability principles into strategy, governance, and operations. By combining BERTopic and long short‐term memory (LSTM) models, this analysis captures both the semantic content and temporal dynamics of ESG disclosures, addressing persistent limitations in traditional ESG ratings that neglect narrative quality and lagged financial effects. Empirical evidence from 205 publicly listed Taiwanese ICT firms shows that ESG topics aligned with SDG 6 (Clean Water and Sanitation), SDG 13 (Climate Action), and SDG 9 (Industry, Innovation, and Infrastructure), specifically water resource management, carbon emissions reduction, and digital transformation, exhibit significant positive associations with firm earnings. Firms that disclose deeper, sector‐relevant, and credible sustainability commitments demonstrate stronger and more consistent financial performance, underscoring that narrative depth and thematic relevance matter more than disclosure volume. Theoretically, the study unites stakeholder, institutional, sustainability accounting, impact measurement, and dynamic capabilities perspectives to explain how ESG reporting converts external legitimacy pressures into internal adaptive capacity and long‐term value creation. Practically, it highlights the importance of linking ESG disclosures to measurable SDG targets and using real‐time sustainability indicators to enhance transparency. Overall, the research advances a temporally sensitive and impact‐oriented understanding of ESG reporting as both a semantic construct and an adaptive process that builds trust, strengthens governance, and generates sustained financial and societal value.

ABSTRACT This study analyzes the strategic contribution of sustainability reports to the integration of Environmental, Social, and Governance (ESG) principles into corporate management and their alignment with the 2030 Agenda’s Sustainable Development Goals (SDGs). It discusses the historical evolution of sustainability reporting, identifies the main indicators used, and examines the relationship between the transparency of these documents and the sustainable performance of companies. The methodology adopted was qualitative and exploratory, based on a literature review and documentary analysis of scientific articles, corporate reports, and institutional publications. Data were collected between 2019 and 2025 from databases such as Google Scholar and SciELO, focusing on ESG, SDGs, and sustainable accounting. The results show the progressive institutionalization of sustainability reports as strategic communication and management tools. Companies with more transparent reports tend to gain greater stakeholder confidence, strengthen their reputation, and improve overall performance. However, the research reiterates that the lack of global standardization in the disclosure of ESG information remains a challenge. The main limitation lies in the exclusive use of secondary sources. The adoption of international standards such as IFRS S1 and S2 and investment in the training of accounting professionals are recommended. It is implied that transparent reports promote corporate accountability, foster more inclusive and responsible management practices, and strengthen social engagement in favor of sustainable development. This article contributes to the debate on the strategic role of accounting in ESG integration and in strengthening responsible governance, highlighting the connection between transparent reporting and the advancement of the 2030 Agenda. KEYWORDS: Sustainability Reports, SDGs, ESG, Sustainable Accounting.

In the past fifty years (1975–2025), accounting theory has changed a lot because of the combined influence of the economy, human behaviour, ethics, institutions and technology. This study provides a comprehensive review and critical analysis of the historical development of accounting theories and traces their transformation from prescriptive and normative approaches to empirical, behavioural and sustainability-oriented paradigms. The study shows that accounting ideas have grown step by step, but are still connected. In the late 20th century, Positive Accounting Theory was the main focus. Later, Institutional and Behavioural views developed to handle problems in corporate governance. In the 21st century, new ideas like Sustainability Accounting and Digital Accounting became more important. The study shows that modern accounting theory includes many different ideas and approaches. It focuses on ethical responsibility, social trust and openness through technology. However, there are still gaps in bringing together ethics, sustainability and digital change into one complete framework. The paper concludes that the future of accounting theory depends on combining knowledge from different fields such as economics, data science, behavioural psychology and environmental ethics to build a well-rounded and global foundation for accounting practice.

Green accounting represents a strategic innovation that fundamentally integrates environmental sustainability with organizational performance in Indonesian corporations. This research evaluates the implementation of green accounting methodologies, including Material Flow Cost Accounting (MFCA) and Life Cycle Assessment (LCA), demonstrating that these practices extend beyond regulatory compliance to constitute competitive advantages through enhanced resource efficiency and operational cost reduction. The study employs a mixed-methods approach integrating quantitative econometric modeling with qualitative case analysis of companies listed on the Indonesian Stock Exchange (BEI) between 2018–2024, examining relationships between green accounting implementation, financial performance metrics including Return on Assets (ROA), firm valuation, and environmental performance. Key findings indicate that green accounting adoption, when operationalized through advanced methodologies and supported by digital technologies including Internet of Things (IoT), Artificial Intelligence (AI), and blockchain systems, significantly strengthens corporate environmental accountability, enhances stakeholder legitimacy, and attracts ESG-sensitive capital inflows. The research contextualizes green accounting within Indonesia's macroeconomic framework as an instrumental policy mechanism for achieving Sustainable Development Goals through internalization of previously externalized environmental costs and facilitation of inclusive growth mechanisms, particularly green employment creation and poverty reduction in vulnerable communities. The harmonization of Indonesia's Sustainability Disclosure Standards (SPK) roadmap with the International Sustainability Standards Board (ISSB) framework establishes a coherent regulatory environment enhancing national economic competitiveness. However, realizing these benefits requires comprehensive capacity-building initiatives targeting Micro, Small, and Medium Enterprises (MSMEs) and sustained policy commitment to bridge implementation maturity gaps, positioning Indonesia as a sustainable accounting innovation leader within Southeast Asia's developing economies.

This study aims to develop young farmers at UB Forest as souvenir wood craftsmen using a sustainable accounting model based on the triple bottom line. This study was conducted using a participatory method involving the community and youth around UB Forest. Community participation in the community service that has been implemented is quite high, indicated by the community's enthusiasm in carrying out a series of programmed activities. The results of this study are that the people (social) aspect focuses on improving the skills and insights of the community and youth around UB Forest regarding wood crafts and their potential for development. The planet (environmental) aspect focuses on utilizing UB Forest's natural resources without damaging the environment and biodiversity in UB Forest and practicing environmental sustainability. The profit (economic) aspect focuses on increasing income and creating alternative incomes for the community and youth in the UB Forest area. Increased income is obtained from the sale of wood crafts in the form of souvenirs and other products. The phenol technology aspect focuses on the introduction of new and modern technologies that can be used in the production process. Currently, modern technology cannot be used because the wood craft business is still in the development stage, so a technological needs analysis is needed first. Furthermore, the prophetic (spiritual) aspect focuses on enhancing the spirituality of the community and youth in the UB Forest area. This spiritual enhancement is implemented through religious education in the form of spiritual studies involving religious leaders.

Integrating Sustainability Accounting into Algerian Higher Education: A Pathway to University–Stakeholder Collaboration and Sustainable Development – A Field Study

The aim of this research is to explore how sustainable accounting principles are integrated into local economy-based MSMEs (Micro, Small, and Medium Enterprises) in North Medan. Sustainable accounting is increasingly recognized as a vital component for ensuring that businesses adopt environmentally responsible practices and contribute to long-term economic sustainability. This study will examine how MSMEs in North Medan implement sustainable accounting principles in their operations and the effects these practices have on their financial and environmental outcomes. Using a quantitative approach, this study will provide an in-depth and explanatory analysis of the integration process. Data will be collected through a structured survey questionnaire distributed to business owners, managers, and employees of MSMEs in North Medan. The study's population will consist of local MSMEs from various sectors in the region. A purposive sampling technique will be employed to select participants whose businesses have either adopted or are in the process of adopting sustainable accounting principles. The collected data will be analyzed using Smart PLS statistical tools to evaluate the relationships between the adoption of sustainable accounting principles and different business results, including financial performance, environmental impact, and operational efficiency. This research aims to offer a thorough understanding of the factors influencing the integration of sustainable accounting in MSMEs and its implications for local economic growth. Furthermore, the study will provide practical recommendations for MSME owners and managers on how to better incorporate sustainable accounting practices into their daily operations. The findings are anticipated to help in the development of more effective policies and strategies that encourage sustainable growth, enhance the competitiveness of MSMEs in North Medan, and offer valuable insights to policymakers and development agencies aiming to support local businesses in their shift toward more sustainable practices.

This systematic review examines how sustainability is utilized by government institutions in reporting and tracking social and environmental impacts. As a result of the Prisma 2020 guidelines, we examined 84 papers published between 2009 and December 2024 and identified four key themes: sustainability reporting procedures, social re-management, incorporating sustainability into decision-making, and stakeholder engagement. The findings suggest significant reporting gaps in the public sector and the need for better systems and practices. This study emphasizes both theoretical and practical consequences, and it recommends strengthening transparency and responsibility, evolving the role of sustainability accounting in public institutions. It also identifies critical areas to address in future research, ensuring the alignment of public sector objectives. This study—by including difficulties in reporting and visualizing how accounting practices can be developed toward sustainability—contributes findings on sustainability can be used to improve governance and accountability in the public sector. However, a limitation is that this review only relies on the Web of Science (WoS) database, which can affect the comprehensiveness of our findings. Potential omissions of relevant databases, such as Scopus or Google Scholar, should be noted, and future research could be enhanced with the addition of a wider range of resources for more comprehensive analysis.

Vietnam’s tourism sector is experiencing rapid growth, contributing significantly to the economy while raising environmental sustainability concerns. This paper examines how green accounting practices and environmental disclosure by tourism enterprises can drive sustainable development in Vietnam. Adopting a formal academic approach, the study draws on literature, industry reports, and Vietnam-specific policy documents. The findings indicate that green accounting – the integration of environmental costs and considerations into accounting – remains at a nascent stage among Vietnamese tourism businesses, with adoption largely limited to larger or externally pressured firms. Environmental disclosure by tourism enterprises, although now mandated for listed companies, is still generally low in scope and depth. Case examples illustrate that pioneering companies implementing sustainability accounting (e.g. measuring resource use, waste, and emissions) and transparently reporting environmental performance can reap benefits in risk reduction, brand value enhancement, and stakeholder trust. However, common barriers – such as financial constraints, limited expertise, and weak regulatory enforcement – hinder widespread adoption. The discussion highlights that strengthening policy frameworks, enhancing corporate capacity, and leveraging market incentives are critical to mainstream green accounting and disclosures in tourism. By aligning corporate practices with Vietnam’s green growth and sustainable tourism strategies, tourism enterprises can significantly contribute to environmental sustainability while maintaining competitiveness. The paper concludes with recommendations for policymakers and industry leaders to foster a robust green accounting ecosystem in Vietnam’s tourism industry, positioning it as a model for sustainable development.

This study examined information asymmetry comprising adverse selection and moral hazard and the role of fair-trade mechanisms in promoting sustainability in Taiwan’s used car market. Using a qualitative document analysis of literature, reports, and statistical data, the research found that adverse selection prevented buyers from distinguishing between high- and low-quality vehicles, driving higher-quality cars out of the market. Consequently, moral hazard intensified as sellers concealed defects for profit. However, enhanced information technology and greater market transparency helped mitigate asymmetry by enabling buyers to better assess product quality and strengthening regulatory oversight. The findings underscored key policy implications for market governance, fair-trade regulation, and sustainability accounting. Improved information disclosure and accountability enhanced consumer protection, reduced unethical behavior, and supported market efficiency and stability. As adverse selection and moral hazard diminished, the market evolved toward fairness and sustainability. Overall, the study connected information asymmetry with fair-trade policy, offering insights for regulators to strengthen disclosure standards and market transparency. It also emphasized the importance of sustainability accounting in reinforcing consumer trust, accountability, and long-term market resilience, providing valuable guidance for policymakers in designing balanced and transparent governance frameworks.

Abstract Recent years have witnessed significant growth in corporate sustainability reporting. Yet existing research provides mixed evidence on the information content of these reports for investors. We examine the stock market reaction to the announcement of a sample of US corporate sustainability reports incorporating Sustainability Accounting Standards Board metrics that are intended to provide financially material information to investors. Using standard measures of information content, we cannot find compelling evidence that these reports provide a significant amount of new information to investors. Further analysis of a subset of common metrics indicates that they are either financially immaterial or preempted by traditional financial disclosures. Finally, we show that most firms target their sustainability reports at a broad set of sustainability-oriented stakeholders rather than a narrow set of financially oriented investors.

This study aims to analyze the impact of the implementation of the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB) on the quality of Sustainable Development Goals (SDGs) disclosure in six ASEAN countries: Indonesia, Malaysia, Thailand, Singapore, Vietnam, and the Philippines. A quantitative approach was employed, utilizing secondary data from sustainability reports for 2022-2023, analyzed using panel data regression with a fixed effects model. The results indicate that both independent variables have a significant positive partial effect on SDGs disclosure. The SASB variable demonstrated a significant influence with an error rate of 14%, while the GRI variable was significant with a 3.7% error rate. These findings indicate that the adoption of specific sustainability reporting standards SASB with its focus on industry-specific material topics and GRI with its comprehensive framework effectively enhances corporate transparency and accountability in achieving sustainable development objectives. This research provides practical implications for policymakers and regulators in the ASEAN region to promote the harmonization and adoption of standardized reporting frameworks to improve the quality of SDGs disclosure, which can ultimately attract investment, create jobs, and improve societal welfare. The originality of the study lies in its application of the Sustainability Maturity Model theoretical framework and the use of panel data regression analysis to investigate the complex interactions between these variables within the ASEAN context.

In the U.S. public sector, accountability has traditionally consisted of statutory reporting, audits and control mechanisms yet these have been exposed to a growing burden of fiscal complexity as well as demand for accountability and transparency. The rise of financial analytics that refer to the utilization of big data, predictive modeling, and visualization has furnished additional means of enhancing accountability, prevention of fraud, and performance measurement. This paper attempts to analyze the role that financial analytics can play in improving accountability within the U.S., using case studies of best and failed practices at the federal, state, and municipal levels. The experience of the Treasury of the United States with the introduction of the DATA Act is an example of a successful analytics-based transparency program, and the failure of the Department of Defense to finance its modernization has shown the pitfalls in large-scale adoption. At the state level, California is doing the best practice with its reporting system based on eXtensible Business Reporting Language (XBRL), but the case of fragmented analytics efforts in Mississippi demonstrates the challenges of limited resources and gaps in governance. On the municipal level, the Checkbook NYC platform of New York City exemplifies innovation in citizen engagement, and smaller jurisdictions like Flint, Michigan, demonstrate failure because of lack of IT investment and quality of data constraints. Results suggest financial analytics improve fraud detection, transparency and evidence-based governance, and issues of interoperability, ethical protection and institutional capacity are challenged. Research gaps consist of non-uniform adoption in different jurisdictions, ethical principles in algorithmic accountability, and sustainability of analytics programs. Policy harmonization, cross-level cooperation, and putting resources to the broadening of workforce capacity as a way of institutionalizing financial analytics as a driver of sustainable accountability in U.S. governance address these gaps. Keywords: Financial Analytics, Public Sector Accountability, Transparency, Sustainability, Citizen Trust, Governance Efficiency, Fraud Prevention.

Purpose Given their ownership model and mandates, state-owned companies (SOEs) are expected to be guardians of sustainability principles encompassing environmental, social, governance and economic considerations, as sustained by the United Nations Sustainable Development Goals. This implies that they have a responsibility to act responsibly socially and operate with transparency and accountability. Within this premise, this paper aims to explore the voluntary sustainability disclosure of SOEs in New Zealand and Australia from 2020 to 2022. Design/methodology/approach The study uses a content analysis approach to examine the voluntary sustainability disclosure of the selected SOEs in the respective nations. The analysis focused on the annual/integrated sustainability reports, as well as the Global Reporting Initiative (GRI) reports of the SOEs. A disclosure index developed from the 2021 revised GRI Standards indicators was used to assess the level of compliance of the sampled SOEs with the sustainability disclosure requirements outlined in the GRI Standards. The authors used Atlas.ti (Version 24), a qualitative data analysis software, for organizing data points (annual/integrated/GRI/sustainability reports) for data analysis. Findings The findings suggest that the sustainability disclosure of the selected SOEs in both nations is generally inadequate, given the uneven pattern observed across the three-year period. Overall, the results of the study appear to suggest that Australian SOEs exhibit superior sustainability disclosure compared to their New Zealand counterparts, except in environmental sustainability. Among the four sustainability practices considered using the GRI index in New Zealand, environmental sustainability had the greatest disclosure, followed by governance sustainability and then social sustainability, before economic sustainability. Australia’s disclosure on governance sustainability ranked best, followed by environmental and social sustainability, with economic sustainability trailing behind. Generally, the results further indicate that the SOEs also inadequately disclose the generic indicators that may be considered key to all organizations and their operations. The authors gave insights into the likely events of the results before further discussing the results in terms of what the focus of SOEs regarding sustainability disclosure should entail, before analyzing the research, policy and practical consequences of this work and then offering suggestions for further study. Practical implications Considering the characteristics and mandates of SOEs, part of being socially responsible is using public resources in the form of taxpayers’ money in an efficient, effective and accountable manner. The discussion in this paper indicates that paying attention to sustainability issues is part of a broader accountability mechanism expected from SOEs. In this context, the study following its findings noted that for sustainability disclosure to improve in SOEs, owning departments should endeavor to be transparent in constituting the executives of SOEs as well as the board members, as this has direct implications on the activities of the executives, including attention to sustainability practices. Social implications Most SOEs’ mission statements urge them to be socially responsible and improve their owning states’ economies. This rationale alone suggests SOEs should consider sustainability practices, whether they are mandatory or not. Accounting for and disclosing sustainability issues ensures that SOEs pay adequate attention to these issues, thereby improving the impact of SOEs on sustainability disclosure. Originality/value To the best of the authors’ knowledge, this paper appears to be the first SOE comparative analysis on this topic in Oceania, and it contributes to the developing literature on sustainability disclosure in SOEs, considering that the notable earlier contribution on this topic is in the private sector with only one similar study on sustainability reporting/disclosure in SOEs, acknowledging that there are studies that focused on environmental, social and governance and corporate social responsibility. In this regard, the authors contribute to the developing literature on social, environmental, governance and economic sustainability practices, especially regarding sustainability accounting and disclosure in SOEs, by extending the previous study on sustainability in the context of SOEs, which is about five years.

Purpose Based on the rational choice model of lobbying, this paper examines the level of involvement of all major stakeholder groups in the development of the EU Corporate Sustainability Reporting Directive (CSRD) and their level of support (or opposition) through comment letters submitted on the public consultation of the Non-Financial Reporting Directive (NFRD). Design/methodology/approach The analysis is based on the publicly available document containing stakeholders’ comments letters. Respondents to the consultation were grouped according to the variables reflecting their characteristics. A content analysis of the feedback provided by the respondents to the public consultation has been developed. The analysis focuses on the issues the respondents discussed and the level of agreement or disagreement with the questions posed by the consultation related to potential changes to the NFRD. Findings The findings show significant differences between different respondents’ groups based on country, size, entity and type, regarding both how much they discussed the issues included in the consultation’s thematic sections and the support for changes to the NFRD. Practical implications The study highlights how different stakeholder groups engage with regulatory formal consultations based on their proximity to regulation and organisational characteristics. These findings suggest that policymakers should design consultation processes and regulatory requirements with proportionality in mind, ensuring inclusive engagement across a diverse range of stakeholders. Social implications The active involvement of stakeholders, such as users and non-business entities, in the sustainability reporting consultation underscores the societal relevance of sustainability disclosures. Broadening stakeholder engagement in formal public consultation processes can enhance the legitimacy and public accountability of EU sustainability policy. Originality/value While lobbying behaviour through comment letters has long been investigated in financial accounting literature, relatively little research, to the best of the authors’ knowledge, addresses public consultation processes in the context of sustainability accounting and reporting.

Purpose This study aims to perform a bibliometric analysis over four decades to examine the development of sustainability accounting, sustainable finance and governance studies. It analyzes research trends, critical intersections and identifies deficiencies, proposing future research questions based on recognized trends and gaps to enhance understanding in these domains. Design/methodology/approach This study used secondary data from Scopus and Web of Science, following the preferred reporting items for systematic reviews and meta-analyses (PRISMA) methodology, to explore sustainability accounting, sustainable finance and governance. A systematic search strategy with predefined criteria ensured relevant studies. Bibliometric analysis was performed using tools such as Bibliometrix and Vosviewer to examine research patterns, collaborations and emerging topics to predict future trends in the field. Findings This study highlights a 6.76% annual growth in sustainability accounting, finance and governance over the past 40 years. Key themes include environmental, social and governance (ESG) integration, sustainability reporting and governance. International collaboration, especially between the USA, China and Europe, is crucial. Challenges include lack of standardized metrics for small and medium enterprises and practical sustainability frameworks. Emerging topics are climate risk reporting and artificial intelligence (AI) in sustainability research. Practical implications Business leaders, investors and policymakers should integrate sustainability into financial practices, focusing on universal reporting frameworks and ESG strategies to drive sustainable goals. Regulatory frameworks should support financial systems aligning with Sustainable Development Goals and addressing global challenges such as climate change. Originality/value This research offers theoretical and practical insights into sustainability accounting, finance and governance, analyzing four decades of trends to reveal interdisciplinary intersections and gaps in knowledge and frameworks.

Purpose This paper explores how two European football clubs translate the contested concept of social sustainability into their local contexts in terms of sustainability reporting, highlighting the dynamic, context-dependent and often ambiguous processes underlying sustainability accountability in professional sport. Design/methodology/approach Drawing upon translation theory, and particularly on Røvik’s (2016) framework of reproduction, modification and transformation, this research conducts a longitudinal comparative case study of two European football clubs, one in Italy and one in Sweden, exploring how sustainability ideas are interpreted, adapted and differently contextualised in two different organisational contexts. Findings The findings reveal that social sustainability reporting is not the straightforward adoption of global or regulatory templates but rather emerges through ongoing processes of translation shaped by local histories, strategic priorities and stakeholder pressures. One club adopted an inside-out approach that reflects a proactive integration of sustainability into its strategic and operational practices, with reporting that aligns closely with its social initiatives through clear key performance indicators and strategic alignment. In contrast, the other clubs adopted an outside-in approach, mainly influenced by external regulatory pressures, with sustainability reporting practices appearing less integrated. Originality/value This study contributes to social and sustainable accountability and sport management scholarship by providing a critical, theory-informed account of how social sustainability is translated and reported in football. By moving beyond institutional isomorphism and applying translation theory, it uncovers the hybrid, negotiated and sometimes contradictory outcomes of sustainability initiatives. Finally, it argues that while legal frameworks and international standards are crucial, they must effectively accommodate local adaptations to embed social sustainability in organisational practices.