Science-based target (SBTi)
, 175
SedEx (social audit firm)
, 70
Small and medium enterprises (SMEs)
, 175
Staff, education and training arrangement for
, 88
Stakeholder(s)
, 69, 138–139
analysis
, 48, 53, 55
conflict
, 46–47, 61
dynamics
, 48
easily accessible by
, 92
engagement
, 48
engagement in modern slavery risk disclosure process
, 89
networking
, 48
participation
, 47
salience
, 48
theory
, 48
Standardised Root Mean Squared Residual (SRMR)
, 119
Strategic Management: A Stakeholder Approach
, 48
Structural equation modelling (SEM)
, 116
Structure of Ownership and Control
, 113–114
Sub-Saharan African (SSA)
, 160
CER research among
, 162
general trends in CER-related research in
, 165–169
searching for quality CER research in
, 164
Suppliers’ assessment and code of conduct for ensuring transparency
, 92–95
certification and verification of supply chain
, 94
collaboration and support
, 94
mapping and disclosing supply chain trail
, 93–94
modern slavery audit to supply chain for due diligence
, 93
suppliers code of conduct
, 92–93
transparency of supply chain due diligence
, 94–95
Supply chain
certification and verification of
, 94
mapping and disclosing supply chain trail
, 93–94
modern slavery audit to supply chain for due diligence
, 93
modern slavery in
, 72
transparency of supply chain due diligence
, 94–95
Sustainability accounting
, 106–107
Sustainability accounting practice (SAP)
, 106–109, 113
actualising SDGs through sustainability accounting
, 111–112
contingency factors affecting
, 113–114
factor analysis result for
, 132–133
factors affecting
, 109–110
factors affecting
, 121–122
impact on sustainable economic performance
, 121
implementation level of
, 123–126
implementation level of
, 117–119
structural equation analysis result on factors affecting
, 120
Sustainability accounting techniques (SATs)
, 106–107
Sustainability Development Solution Network (SDSN)
, 18
Sustainable development (SD)
, 2, 12, 106, 136, 164–165
Sustainable development agenda (SDA)
, 106
Sustainable Development Goals (SDGs)
, 2, 12, 46, 68, 106, 136, 160–161
actualising SDGs through sustainability accounting
, 111–112
in BRICS and MINT countries
, 4
contextual background about Nigeria and
, 142–143
disclosure
, 140–142
disclosure index relating to water using GRI-303
, 157
disclosure of contribution towards SDG-6 achievement on water
, 146–148
environmental SDG implementation progress
, 3, 32, 34, 38
examining quality of disclosures of contribution towards SDG-6 achievement
, 148–151
findings
, 146, 148, 151–152
Global Partnership for Sustainable Development
, 12–13
legitimacy theory
, 138–140
as legitimising strategy
, 137
literature review and theoretical framing
, 15–17
methods and sources of data
, 18–19
multi-dimensional approach to SDGs implementation
, 3
outcome of environmental SDG implementation in BRICS
, 19, 21, 25–26
outcome of environmental SDG implementation in MINT
, 26–27, 31–32
premium board companies voluntarily disclose contributions on SDG-6
, 147
prospects, problems and update on implementation progress
, 15–17
research design
, 143–145
results
, 19–26
SDG 11
, 49
SDG 12
, 19–20
SDG 12. 11
, 106
SDG 12. 2
, 112
SDG 12. 6
, 136
SDG 12. 9
, 106
SDG 13
, 14–15, 19–20, 26
SDG 14
, 19, 26
SDG 15
, 19, 26
SDG 17
, 12–15, 49
SDG 6
, 4, 16–17, 19, 136–137
SDG 7
, 4, 16–17, 19–20, 49
SDG 8
, 4–5
SDG 8. 1
, 107–108
SDG 8. 11
, 106
SDG 8. 5
, 107–108
SDG 8. 8
, 107–108
SDG 9. 1
, 107–108
SDG 9. 2
, 107–108
SDG 9. 3
, 106
SDG 9. 5
, 106
SDG 9. 6
, 106–108
SDG 9. 7
, 106, 112
SDGs 12
, 4, 46
SDGs 13
, 4
SDGs 15
, 4
in sustainability reporting
, 136–137
theoretical framing
, 17–18
UNSDG 8
, 68
water disclosure quality using GRI-303
, 149–151
Sustainable Development Reports (SDRs)
, 14, 18
Sustainable economic performance
, 107–108
result from trend analysis of relationship between SAP and
, 121–122
impact of sustainability accounting practice on
, 121
Sustainable management of water
, 136
System of Environmental-Economic Accounting (SEEA)
, 170
Systematic assessment of risk
, 86
Systems thinking approach
, 47
methodological framework
, 51–60
multi-stakeholder participation literature for Agenda 2030
, 48–51
problem structuring
, 52–60
strategic interventions
, 60–61
strategic interventions
, 47