All That Glitters Is Not Gold: The Sustainability Puzzle and the Pieces in Place

In this chapter, we draw some conclusions from the preceding chapters, and we discuss some ideas about the next day in sustainability budgeting and reporting. We acknowledge that the idea of sustainability pursuit is multifaceted and includes multiple goals, that sometimes are in competition. We stress the importance of accounting as an ally in the achievement of sustainability as we set forth some reflections about theory-informed sustainability reporting frameworks and sustainability reporting users’ ecosystem, the discretion on sustainability reporting and the prospect of sustainability standard setting in the public sector.