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Abstract
Ideology of Sustainable Development Goals influences the transformation of business processes in organizations and Professional accountants are important part of this transformation. Sustainability accounting is a subset of financial accounting that encapsulated social, economic, and environmental accounting (EA). The disclosures of these nonfinancial information provoke externality effect of human existence. The human existence is predicated on the good ecological conditions, but, negative externality of corporate businesses activities have one way or other affected humanity in divergent areas. Hence, the study focuses on the curiosity of sustainability accounting on the survival of human existence that is entrenched in sustainable development goals. The study employs statistical tools like descriptive statistics, correlation, multivariate and panel data regression to dissect the data gathered. The result reveals that the proportion of the disclosures of water, biodiversity, emission and compliance with environmental/ecological laws and regulation are minute and that have negative externality of the human development index which is proxy for sustainable development. The study therefore recommended that corporate entities should develop positive attitude towards disclosing the consequence of their activities on the environment as well as measures been taken to combat the environmental problems caused by their activities as well as Compliance to Environmental Laws and Regulation. Also, environmental disclosures should be made compulsory and not voluntary as well as setting up effective measures and strategies to enforce and ensure Compliance to Environmental Laws and Regulation. Finally, companies should adopt to strict uniform reporting and disclosure of ecological issues for the purpose of control and measurements of performance. Keyword: Human Development Index, Sustainability Accounting, Sustainable Development Goals.