Purpose – This paper aims to explore the accountants’ perspective towards their role and function as business advisors in assisting with the adoption of sustainable business practices (SBPs) in small and medium enterprises (SMEs). Design/methodology/approach – A questionnaire-based study...

Shifts in corporate governance understanding -- ESG or sustainability agenda and its influence on the role of corporate governance -- Sustainable governance and its components -- Measurement of sustainable governance -- The role of sustainable governance in value generation of the company --...