SUSTAINABLE MANAGEMENT AND RESPONSIBILITY SOCIAL IN UNIVERSITIES: ACCOUNTING ANALYSIS IN THE LIGHT OF SUSTAINABLE DEVELOPMENT GOALS

This study aims to analyze the integration of sustainable management practices and Corporate Social Responsibility (CSR) in Brazilian universities, with a focus on management accounting, between 2010 and 2023. The research adopts the Systematic Literature Review (SLR) methodology, addressing the challenges and advances in incorporating the Sustainable Development Goals (SDGs) into the strategic decisions of higher education institutions. The theoretical-conceptual framework is based on the literature on management accounting and ESG practices, highlighting their importance for promoting more sustainable and socially responsible education. The results show that, despite the difficulties in adapting to accounting standards, the implementation of ESG and CSR in universities provides strategic advantages, such as greater financial transparency and alignment with the SDGs. The research concludes that the integration of ESG and CSR practices with management accounting is essential for promoting more sustainable university management and for advancing global sustainability goals. This study contributes to the academic literature, offering support for university managers and professionals.