SDGs Achievement: Commitment, Channels of Action and the Role of Integrated Reporting in the Discosure Mechanisms

This chapter deals with the great challenge represented by the desirable achievement of SDGs by profit and non profit organization. To do so, organiza-tions should strive efforts in individuating which channels, rather than others, could lead them to the success and how to report results achieved overtime. The more recent literature has individuated two channels for success: the develop-ment of sustainable business models through strategic alliances and several im-portant topic in the large field of Accounting for Sustainability (A4S). In the light of these pillars, the chapter proceeds first in illustrating successfully strate-gic alliances occurred around the world as positive patterns for further alliances. Then, using the lenses of sustainability, important issues such as Big data and its governance, tax compliance, economic democracy and fair wages accounting will be dealt in order to prioritize actions organizations should take for the achievement of many SDGs. All actions required ask for effective disclosure mechanisms. Hence, we argue the need of suitable integrated reports not neces-sarily in the form of Integrated Reporting (IR) proposed by the International In-tegrated Reporting Committee (IIRC) able to outline input, processes, output and outcome as a result of commitment and channels used by organization for the SDGs achievement.