Oppong, Clement2025-04-242025-04-242025-06Oppong, C. 2025, 'Leveraging governance and accountability for advancing sustainable development goals in Africa', Business Strategy & Development, vol. 8, no. 2, art. e70115, pp. 1-16, doi : 10.1002/bsd2.70115.2572-3170 (online)10.1002/bsd2.70115http://hdl.handle.net/2263/102219BACKGROUND : The United Nations' Sustainable Development Goals (SDGs) Agenda 2030 is bent on achieving sustainable development with a key focus on governance and accountability. African countries are among the many other nations that face significant challenges such as corruption, weak institutional structures, limited rule of law, and political instability that affect developmental progress. AIM : The study explores how these weaknesses can be addressed using governance and accountability as a sustainable development vehicle. MATERIALS AND METHODS : The paper analyzes the composite SDG Index (SDGI) using data from Worldwide Governance Indicators (WGI) and SDGs databases for 48 sub-Saharan countries for the 2016–2020 period. Feasible Generalized Least Squares (FGLS) and Two-Step System Generalised Method of Moments (TS-GMM) were employed for the data analysis. RESULTS : The results show that, though regulatory quality and governance effectiveness showed no significant relationship, the control of corruption, rule of law, political stability, and voice and accountability affect SDGI significantly. DISCUSSION : The study stresses the importance of governance mechanisms in ensuring that nations achieve SDGs, especially in African countries, where significant governance reforms are needed. CONCLUSION : It offers unique actionable recommendations that can aid policy formulation and help address systemic challenges. The study adds to academic discourse on how societal well-being could be improved through sustainable development driven by effective governance with the introduction of SDGIs.en© 2025 The Author(s). Business Strategy and Development published by ERP Environment and John Wiley & Sons Ltd. This is an open access article under the terms of the Creative Commons Attribution-NonCommercial License.AccountabilityAccountingFinanceGovernanceSustainable development goals (SDGs)Sustainable development goal indicators (SDGIs)Worldwide governance indicators (WGI)Feasible generalized least squares (FGLS) estimatorTwo-step system generalised method of moments (TS-GMM)SDG-13: Climate actionSDG-16: Peace, justice and strong institutionsSDG-01: No povertySDG-10: Reduced inequalitiesSDG-05: Gender equalitySDG-03: Good health and well-beingSDG-04: Quality educationAfricaArticle