“…Bebbington and Unerman (2018) and Stafford‐Smith et al (2017) stress that the SDGs are also important in the accounting field. SDGs have the potential to inform and influence accounting practices and sustainability reporting (Bebbington, Russell, & Thomson, 2017) and represent an attractive invitation to act in favour of sustainability (Dressler & Bucher, 2018; Shoaf, Jermakowicz, & Epstein, 2018; Thorlakson, de Zegher, & Lambin, 2018; Verdolini, Bak, Ruet, & Venkatachalam, 2018). However, in their study of 2,413 sustainability reports, Rosati & Faria, 2019a, 2019b highlight a relatively low number of references to the SDGs contained within them.…”