Abstract: Objectives: This research study aims to explore the potential role of sustainability development goals as an accountability mechanism and to one sector that is needed because a depth and flexibility required with a new phenomena inductively. Methodology: This research study is using literature review with reporting the particularly interesting both its relevance and context. Results: the following many articles are know about how organizations responsible for technology in the Indonesia by sustainability development goals as an accountability mechanism. To sump up, this research involve sandwich generation as employees, customers, and communities where organization operate that should not only expect, but demand ethic corporate behavior about. Based on the case study, it will provide a broader analysis for the key tensions when use accountability mechanism both business and digital platform areas in Indonesia. Implication: Ultimately, some digital strategy like business areas need more implementation to catch up some access by offline and online with collaboration between government, investors, and organization. Novelty: This research study from an opportunity between local economic, business management, and accountability mechanism such as new insight, experience, and impact to reach some business concepts and technology by empowering sustainable development goals.

Keywords: accountability, sustainability development goals, management, mechanism