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This study’s purpose is twofold: First, to investigate the relationship between managerial competences and Integrated Reporting (IR) practices; Second, to test whether all the managerial competences attributes are significantly related to IR practices.

This study adopts a correlational research design, and is also cross-sectional. Data were collected using a questionnaire survey of 188 manufacturing firms in Uganda. Data were analyzed with the help of the Statistical Package for Social Sciences.

The study finds that significant associations between managerial competences of knowledge and experience exist with IR practices except for skills. However, experience is the most significant predictor of IR practices. This experience is manifest, among others, in the managers’ ability to get the word out to the public including why the public should be proud of what the company does and about what the company offers and works to make it better.

This study did not control governance variables and yet governance and IR are inextricably associated. Future research should aim at testing the efficacy of investing in governance aspects potentially improving IR. This is because Environmental, Social and Governance investing is predicted to make capitalism work better and deal with the grave threat posed by climate change. The study also focuses on manufacturing firms, and these results may be only applicable to the manufacturing firms in Uganda. More research is therefore needed to further understand the effect of managerial competence attributes on IR in manufacturing firms in other contexts. Well, the results imply that more experienced managers are better placed to embrace IR practices than their less experienced counterparts.

The authors find that managerial experience explains IR practices more than competences and this makes intuitive sense since, for example, better experiential communication potentially minimizes the challenges such as lack of comparability, difficulty in communicating entity-specific information, information not available in a usable format and data errors normally encountered by IR (especially electronic) users. Hence, this study enhances our understanding of the role of managerial competences in the improvement of IR practices using perceptions of report preparers from a developing country where IR is voluntary and where the size of the stock market is small.

This study estimates the land footprint, nutrients and monetary value of persimmon loss in Brazil, and also consolidated the methodological approach for assessing resources related to food loss.

It uses data on the harvested area, production, production loss and production value of persimmon in Brazil from 2014 to 2019. The persimmon loss in Brazil was converted into macro- and micronutrients, land use and monetary value.

The average annual production loss, loss production value and land footprint of persimmon are 35,100 tons, US$12m  and 1,673 hectares, respectively. Persimmon loss represents the average loss per year of 6.6bn grams of carbohydrates, 1.6bn grams of food fibers, 7.2bn milligrams of vitamin C, 41.8bn micrograms of vitamin A, 4.5bn milligrams of calcium and 54.8bn milligrams of potassium. These nutrients have the potential to meet the nutritional daily needs of approximately 135,000, 176,000 people, 270,000, 164,000, 12,000 and 32m, respectively.

Through (1) research and innovation; (2) infrastructure development; (3) training and education; (4) collaboration and networking; and (5) market diversification and value addition, people can increase persimmon shelf life, reduce postharvest losses and create a resilient environment for small persimmon farmers. This approach promotes sustainability in the agri-food system and empowers stakeholders.

This investigation helps to understand the value of food loss, considering the use of natural resources, as well as the loss of nutrients and monetary value.

Less than eight years remain to achieve the Sustainable Development Goals (SDGs). Numerous authors underlined the importance of language in achieving the SDGs; however, its role in the process remains overlooked. This paper aims to investigate the sustainability understanding among Tanzanian students and graduates, their translation approaches and the awareness of people living outside of universities regarding sustainability and the SDGs. The importance of including language in implementing the SDGs is highlighted, and further research regarding local languages to enhance sustainability awareness is suggested.

This study builds upon an extensive review of the current language of instruction conundrum present in many African countries and embeds the SDGs in this complex situation. Using a Tanzanian University as a case study, a questionnaire was administered to Tanzanian students and graduates, and follow-up interviews were conducted.

Findings suggest that Tanzanian higher education students and graduates are knowledgeable about both sustainability and the SDGs, with most of them integrating at least one goal into their respective research. However, in the interviews conducted, interviewees stated that in their experience, only a minority of people outside of universities are aware of both concepts. The findings indicate that the aim of target 4.7 and, ultimately, the pledge to leave no one behind remain void when African languages continue to be neglected.

A case study is characterized by a lack of generalizability. Findings from this study should, therefore, be transferred cautiously to other African countries and universities. Furthermore, university students and graduates represent highly educated participants, which does not allow deductions to other parts of society.

The authors are not aware of other studies investigating the views of Tanzanian students and graduates regarding sustainability and language and how they handle emerging translation challenges in their research. Furthermore, to the best of the authors’ knowledge, this research is the first to highlight the importance of language in achieving target 4.7 of the SDGs and, ultimately, the pledge to leave no one behind. It, therefore, represents a valuable contribution to the scientific body of knowledge regarding education for sustainable development and language.

This study aims to examine the relationship between financial inclusion, CO₂ emissions and financial sustainability across 17 African countries.

Data were sourced from the World Development Indicators for the period 2004-2021. The study performs the principal component analysis, panel fixed effects model and quantile regression estimations to investigate the relationship between financial inclusion, CO₂ emissions and financial sustainability.

The study finds that an increase in automated teller machine (ATM) penetration rate, savings and credits increases CO₂ emissions. Findings also reveal that financial sustainability reduces financial inclusion, with significant negative effects on the conditional mean of CO₂ emissions and the conditional distribution of CO₂ emissions across quantiles.

This study is beneficial for policymakers, particularly in the age of digitalization and drive for low-carbon emissions, to develop green credits for energy players and investors to take up renewable and green energy projects characterized by high levels of carbon storage and carbon capture. Further, the banking sector’s credits and liquid assets should be used to finance alternative banking energy-related equipment and services, such as solar photovoltaic wireless ATMs, and fewer bank branches.

Business politics and social and economic policies in the past decades brought us to the inevitability of change. Foreign direct investment (FDI) plays a vital role in this change as it is a tool for international business management in a global world. The relationship between FDI and sustainability in sub-Saharan countries with lower incomes has not yet been sufficiently studied, so this study aims to bring some more conclusions to the discussion. Thus, the main objective is to understand if FDI effectively influences the so-called triple bottom line (TBL) pillars of sustainability.

With data from the World Bank regarding 20 sub-Saharan countries gathered between 2010 and 2018, this study analysed 34 indicators composing 11 United Nations Sustainable Development Goals (SDGs). Afterwards, the authors grouped them by the TBL pillars and evaluated the influence of FDI inflows on their scores using panel data models.

The results show a positive and significant correlation between the TBL pillars, with the highest correlation being between the environmental and economic pillars. On the other hand, FDI has no significant influence on the TBL pillars.

This study could improve foreign investment legislation/regulation in sub-Saharan African countries, potentially impacting the sustainability these investments should generate.

This study contributes to understanding how FDI implies sustainability. The results suggest that governments, non-governmental organisations and other competent entities need to adjust their actions in these countries so that foreign companies sustainably exploit the resources.

This study brings to the current arena an emerging theme: FDI and sustainability in African countries, particularly in sub-Saharan countries. This subject in developing countries is still under-researched.

The goals of the contemporary environment in this new era of the Internet of Things (IoT), digital technologies (DTs) and smartisation are to enhance economic, social and environmental sustainability while also concentrating on the citizens' quality of life. As these initiatives advance, more determination is required to offer effective approaches to the problem posed by the accomplishment of the Sustainable City Project in Nigeria as a developing nation. To address these problems and facilitate the process for Nigeria's major cities to become ‘smart cities’, universities, research institutions and other stakeholders must collaborate alongside. This chapter aims to establish a model or framework that addresses urban intelligence, social inclusion, resilience and technological innovation, mobility, urbanisation and residents' quality of life. The reviews of the characteristics and management of smart cities in developed countries were documented to serve as a comparison study of the cities in African sub-Saharan regions. This will assist in building models that can produce predictions about possible smart solutions in the areas of mobility, urban infrastructure and ecological problems brought on by climate change in African cities. This chapter brings attention to the body of knowledge by envisioning the benefits to the government and citizens in making appropriate decisions to enhance sustainable development, a better resilience environment, improved infrastructure, smart city environments and residents' quality of life. The study's implications centre on how the government could prioritise urban features and services as indicated in the smart cities framework.

Africa is a vast, immensely diverse continent with hundreds of local languages, traditions, values, and cultures that shape the lives of its people. The vast resources available on the continent present numerous opportunities for economic development and prosperity. The preceding chapters in this volume have explored many of these resources, highlighting the importance of indigenous knowledge in driving sustainable business structures across Africa. This chapter concludes with practical recommendations for implementing and sustaining indigenous knowledge on the continent and building a more equitable and sustainable future for Africa. We anticipate that these observations and recommendations will aid African researchers, government and non-governmental organisations, educators, business actors and leaders, legislators, and the general public in thinking globally but acting locally to advance indigenous knowledge in Africa.

Despite the enormous expectant opportunities from the African Continental Free Trade Area (AfCFTA), including creating a single continental market for goods and services, trade and investment, one key deterrent has remained fiercely unresolved due to failed trajectories with similar regional markets initiatives in the continent, and that is environmental uncertainty. To address this concern, this paper aims to develop a sustainability enabled-model to facilitate the adoption of AfCFTA under uncertain environment conditions to guide prospective investors and facilitators.

This study is anchored on quantitative research approach and positivists’ paradigm. Survey strategy has been used to collect data from 520 medium-sized firms across Ghana. Data analyses have been conducted with the using smart partial least squares version 3.3.3 analytical tool and structural equation modeling modality.

The findings have showed that institutionalization, supply chain integration, supply chain resilience and innovativeness have positive effects on AfCFTA adoption under uncertainty. Moreover, AfCFTA adoption provides mechanisms through which to attain sustainable supply chain performance. Meanwhile, environmental uncertainty negatively influences AfCFTA adoption, and weakens the relationships between the adoption and sustainability performance.

This paper has developed an integrated investment decision model to facilitate AfCFTA adoption under environmental uncertainty. It provides new insights into the African free market to guide policymakers, practitioners, academics and promoters of AfCFTA on sustainability initiatives that influence its adoption under uncertainty. Moreover, the new model, which serves as a strategic tool for decision-making, could be used to stimulate the ratification and the trade facilitation measures to build strong confidence in current and prospective investors.

This paper aims to investigate whether the perceived level of corruption influences companies' decision to address principles and standards aimed, inter alia, at fighting corruption [i.e. Sustainable Development Goals (SDGs), (2) United Nations Global Compact (UNGC), (3) International Standards Organisation (ISO) 26,000 and (4) Organisation for Economic Co-operation and Development (OECD) Guidelines] in companies' sustainability reporting.

The paper uses a sample of 1,171 sustainability reports published in the year 2017 by organisations from Asia and Africa's low- and middle-income countries.

Results from the Probit model reveal that corruption negatively affects corporate sustainability reporting activity. Indeed, the more companies are exposed to high levels of corruption, the less likely they appear to engage in sustainability reporting. Furthermore, the authors find clear regional and sector-level differences in the extent to which companies engage in sustainability reporting. The results show that Asian companies operating in the agricultural and financial services sectors exhibit significantly higher reporting activity, whilst those operating in the construction and mining sectors report less than the sectors' peers.

The authors' findings provide important implications for understanding companies' behaviour in the sustainability reporting in emerging economies as well as for designing corporate social responsibility (CSR) disclosure initiatives in the future.

This paper provides a better understanding of the impact of corruption on companies' reporting behaviour in the context of emerging economies.

The first purpose of this paper is to investigate whether corporate governance mechanisms, in particular the characteristics of the board, audit committee and risk management committee, are associated with the level of disclosure in integrated reports of South African listed firms. The second purpose of this paper is to analyze how integrated reporting (IR) affects the sustainable development goals (SDGs).

This paper uses a mixed methods approach. First, a multiple regression analysis is used to estimate the impact of corporate governance mechanisms on IR practices of a sample of South African listed firms during the period between 2019 and 2021. Using the content analysis method to measure the level of IR, disclosures were measured using a disclosure index consisting of 60 information items developed from the IIRC framework and previous studies. Second, based on a database containing 33 articles in the Meditari Accountancy Research journal with a publication date from 2013 to 2021, a systematic review of the academic literature focusing on IR is conducted to analyze how IR influences SDGs.

The results indicate that board size, board independence and risk management committee independence have a positive effect on IR practices. However, board expertise, board activity, audit committee independence, audit committee size, audit committee expertise, audit committee meetings, risk management committee expertise, risk management committee meetings, risk management committee size and the auditor type are negatively related to IR practices. The results also indicate that IR has an important role in achieving SDGs by relying on integrated thinking that integrates sustainability into the enterprise’s strategy and helps the integration of capitals. In addition, sustainable business models create long-term values.

This study was limited to a sample size of 75 firms, which is country-specific; however, it sets the tone for future empirical research on the subject matter. This study provides an avenue for future research in the area of corporate governance and IR practices in other emerging countries, especially other African countries.

This study provides useful insights for managers and policymakers to better understand which corporate governance mechanisms can best encourage a company to improve IR practices.

To the best of the author’s knowledge, this study is, perhaps, the first to examine the effect of risk management committee characteristics on IR practices. This study provides new insight into the contribution of accounting research toward the achievement of SDGs.