Accounting and Sustainability

Abstract Addressing the global warming effect has become imperative in recent times due to the impact it has on all species on our planet. Part of the solution is the transition to low-carbon energy systems and an overall cultural shift of state and non-state actors, toward environmental friendly activities and attitudes including circular economy. The transition to diverse business models that support long-term sustainable economy, requires broad participation from professionals such as accountants and finance experts. This study refers to the role that the accounting profession can have on the way to achieve the United Nations’ (UN) Sustainable Development Goals (SDGs) and the European Unions’ (EU) strategy to accomplish a viable economy for the humans and the planet.