Sustainable Development Goals-Based Accounting Awareness and Integration: Insights to Sector-Specific Innovation Practices

This study explores the awareness and integration of Sustainable Development Goals (SDG)-based accounting practices among Certified Public Accountants (CPAs) in Roxas City, Capiz. Focusing on four key accounting sectors: academe, government, public practice, and private practice, the research explores how professionals understand, adopt, and implement SDG-based accounting in their respective fields. The study employed an exploratory qualitative design; data were gathered through semi-structured interviews with CPAs from each sector. Thematic analysis was used to examine patterns of awareness, persuasion, adoption, implementation, and confirmation of SDG-based accounting practices. Findings reveal that while conceptual awareness of SDGs is present across sectors, practical integration remains inconsistent and is influenced by institutional support, leadership, regulatory frameworks, and resource availability. The academe sector demonstrates the strongest conceptual grasp, while the government sector shows emerging operationalization through policy mandates. Public and private practice sectors exhibit varied adoption, often contingent on client demand, regulatory incentives, and perceived business value. The research underscores the need for sector-specific strategies, leadership engagement, and continuous professional development to advance the diffusion of SDG-based accounting practices. By highlighting the barriers and enablers to integration, the study provides policymakers, professional bodies, and educational institutions with empirical insights to encourage a more sustainable and innovative accounting profession at the local level.