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This study focuses on the key success factors (KSFs) for strategy implementation in the fisheries industry in Iceland identified by chief executive officers within the industry. The purpose is to provide a comprehensive categorization of KSFs that influence how strategy is mobilized. The secondary aim is to uncover the level of priority that companies place on the dimensions of the United Nations (UN) Sustainable Development Goals (SDGs).

The methodology involves qualitative case studies based on in-depth elite interviews with nine chief executive officers of Icelandic fishing companies.

The research indicates strategy implementation can be improved in four main areas. First, by engaging and involving all employees in the implementation process. Second, by enhancing bottom-up innovation and communication. Third, through alignment of the corporate strategy and the UN SDGs, and fourth, by following rigorous action plans with clear, measurable and prioritized objectives and timeframes for the managers to follow. These improvements have both theoretical and practical implications for the fishing industry. Consequently, a conceptual framework for integrated strategy implementation in the fisheries industry is proposed.

A limited number of in-depth elite interviews were conducted since access to the chief executive officers of the country’s largest fishing companies proved challenging. However, the nine companies collectively hold nearly 50% of the country’s total quota, thereby proving a deep understanding of the topic relevant to the industry. The research uncovered a substantial cross-section of viewpoints, and as such, the results are relevant for both academia and practitioners alike.

This study contributes to the debate on KSFs relevant to strategy implementation within a specific industry but also aligns with the UN SDGs by proposing a dedicated framework for implementing strategies in the fisheries industry. Overall, this study can help managers achieve strategy implementation.

The Agenda 2030 have drawn a lot of interest in academic studies. This necessitates accounting research on nonfinancial reporting and sustainable development goals (SDG) disclosure in an under-investigated context. The purpose of this study is to examine the contribution of nonfinancial reporting practices to SDG disclosure by 120 companies from 12 African nations for the years 2016 to 2020.

The study uses a content analysis to gauge how much information are disclosed on SDG by the selected firms. The authors carried out content analysis using the global reporting initiative frameworks to determine the level of SDG disclosure across the companies by examining the selected nonfinancial reports.

Sustainability reports account for 50% of such SDG disclosure making it the highest. This is followed by corporate social responsibility report which accounts for 23%, while environmental reports account for 20% and Chairman’s statement accounts for 7%. The result is expected since corporate sustainability report has been the major channel for disclosing activities relating to social and governance issues in recent times.

The results of this study demand that corporate entities in Africa take responsibility for their actions and exert significant effort to achieve the SDG. While the government has the main responsibility, corporate entities must support the SDG to be realized.

To the best of the authors’ knowledge, this study is one of the few studies that examines nonfinancial reporting practices with a focus on SDG disclosure. In addition, this study offers novel insight into how accounting research contributes to nonfinancial reporting practices and SDG disclosure.

This study aims to help scholars comprehend the major research themes on sustainable development goals (SDGs) in higher education which researchers from various fields have explored and to propose several potential future research directions of the least researched SDG in higher education to support scholars in making up the gap in the field.

The authors adopted a bibliometric analysis method to review the extant literature from the Web of Science on SDGs in higher education from 2015 to 2023 and took a closer examination of the most researched SDGs discussed by scholars. This study specifically concentrated on studies that explicitly mentioned the term “Sustainable Development Goal” (or “SDG”) and applied VOSviewer to cluster common keywords of the most researched SDGs and explored related themes. Also, this study provided several potential future research directions of least researched SDG in higher education.

SDGs 3 and 4 were the most researched, and SDG 15 was the least researched. The three major themes of SDG 3 were Adult Issues of Sustainability, South Africa Issues of Sustainability, and Relationship between SDG 3 and SDG 4. The three major themes of SDG 4 were the Role of Universities in Sustainability, Sustainability during Covid-19, and Challenges of Implementation.

This study provided several potential future research directions of the least researched SDG in higher education to support scholars to make up the gap in the field. Also, this study pointed out some pedagogical strategies and competencies needed to aid higher education institutions in achieving the 17 SDGs.

The purpose of this paper is to identify the challenges surrounding the implementation of digital technology (DT) agri-food supply chain (AFSC) and explore how these challenges relate to the various sustainability dimensions. Additionally, it aims to assess how these challenges are interconnected in relation to achieving sustainable development goals (SDGs).

The study employs a mixed-method approach utilizing the EFA-ISM-Fuzzy DEMATEL technique. To support and validate the findings, exploratory factor analysis (EFA) categorized 12 critical challenges in sustainable dimensions from 141 participants' responses. Furthermore, interpretive structural modeling (ISM) and decision-making trial and evaluation (DEMATEL) methods were used to obtain the interrelationship and hierarchical structure of the challenges.

The study identified 12 critical challenges while adopting DT in AFSC. These challenges were categorized into four sustainable dimensions: technological, economic, environmental and social. These challenges hinder the achievement of SDGs as well. Lack of regulatory and policy framework with security and privacy issues were the key challenges faced while adopting DT. These observations emphasize the necessity for government and policymakers to prioritize tackling the identified challenges to successfully endorse and execute DT initiatives in AFSC while also fulfilling the SDGs.

The implication underscores the need for collaboration among various stakeholders, such as governments, policymakers, businesses and researchers. By collectively addressing these challenges, DT can be leveraged optimally, fostering sustainable practices and making progress toward achieving the SDGs within the AFSC.

The study uses a combination technique of EFA and ISM-DEMATEL to identify the challenges faced in Indian AFSC while adopting DT and categorizes the interrelation between the challenges along with fulfilling the SDGs.

This research aims to explore the role of banks in supporting women agriculture entrepreneurs (WAEs) to contribute towards achieving the Sustainable Development Goals (SDGs). It focusses on the experiences of women entrepreneurs in the agriculture sector, recognising their vital role in driving economic growth and achieving the SDGs.

The study utilises the role congruity theory and the feminist agri-food systems model as its theoretical framework. Qualitative data from 35 WAEs and 7 bank managers (BMs) responsible for agricultural financial services and business development are collected and thematically analysed to achieve the research objectives.

Although BMs claim they offer specialised financial products with dedicated support teams, WAEs express scepticism due to fears of unfavourable deals and excessive requirements. WAEs need more understanding of SDGs but recognise their substantial contributions. BMs acknowledge the need to enhance efforts, improve communication of offers and integrate SDGs across all business operations beyond agriculture and women-centric initiatives.

Banks must prioritise gender sensitivity and inclusivity for WAEs, offering tailored financial products and flexible loan structures. Microfinance and strategic marketing can enhance outreach. WAEs benefit from forming associations, accessing support networks, collaborating with banks, government agencies, non-governmental organisations and agricultural associations for mentoring and networking, and achieving the SDGs and sustainable agriculture.

The study connects WAEs and banks in achieving SDGs.

This study aims to examine the role of Pakistan’s banking industry in the transition toward a circular economy (CE) and the implementation of sustainable development goals (SDGs).

This study uses a qualitative content analysis technique on 75 annual reports of 25 Pakistani banks. Data has been collected from websites and annual reports of concerned banks incorporating CE practices and SDGs in their annual reports. In addition, the data collected from the annual reports of concern sample is based on three dimensions of sustainable development (environmental, social and governance) along with the leading practices of CE to reduce, reuse, recycle, redesign, restructure, and recover.

The findings show that most firms have reported CE and SDGs. Also, the study explores the level and linkage of CE and SDGs practices among the sample firms.

This study provides important insights for the regulators, policymakers, State Bank of Pakistan, commercial banks and stakeholders in Pakistan’s banking industry. It adds significant value to the CE and SDGs, especially in developing economies like Pakistan.

The study has explored and examined the ever-investigated dimensions of SDGs and CE in the banking industry of Pakistan.

This study aims to develop an entrepreneurial business model capable of addressing and preventing the exploitation and inequality that traditionally have resulted from entrepreneurship, particularly in emerging economies.

The research uses systems thinking, the first law of cybernetics, and the principles of harmony to formulate a systemic solution to the problem, which it exemplifies via six purposefully selected short cases drawn from diverse industry sectors and economies.

This paper demonstrates how the conventional model of entrepreneurship, often associated with colonial exploitation and resultant inequalities, can be transformed into a triple bottom line model—harmonious entrepreneurship – that integrates the traditional economic, eco-, humane, and social approaches and creates a synergy where profit, planet, and people are in harmony. The model challenges the profit maximisation/shareholder value doctrine of business success.

Only six cases are presented here, and there is a need for further research in different political-economic contexts and industry sectors. Also, the way entrepreneurship is taught needs to change so that it addresses the sustainability challenge in general and the problem of inequality in particular.

There needs to be a change in the entrepreneurial mindset and the way entrepreneurship is taught and potential entrepreneurs are trained if entrepreneurship is to address the sustainability challenge in general and the problem of inequality in particular.

This is a novel approach to the study of entrepreneurship and its impact on inequality that shows how it can ameliorate and/or prevent inequality, particularly in emerging economies, by adopting a more holistic approach to business success and supplanting “having and needing” with “being and caring”.

While sustainability experts point to interrelated social, economic and environmental goals, students may think about sustainability primarily as natural resources. To prepare students to tackle global challenges to well-being, this paper aims to show that educators need to assess and address students’ shortcomings in considering socioeconomic dimensions.

This study coded essays on the meaning and components of sustainability written by 93 undergraduate and graduate students in environmental policy, business and engineering courses at US and Austrian universities. Then, the study reviewed a teaching strategy using diverse experts, case studies and assignments. Finally, the analysis evaluated students’ final projects proposing sustainability legislation with social, economic and environmental dimensions.

Students usually connect sustainability with limited natural resources affecting current and future generations, but seldom think that sustainability means acting on prominent socioeconomic challenges like poverty, food insecurity, pandemics and violence. Teaching in diverse courses through multidimensional case studies and legislation broadened and deepened students’ understanding and preparedness to act.

Despite experts’ attention to the interconnected Sustainable Development Goals, educators and policymakers need information on whether students associate sustainability with socioeconomic challenges. Open-response questions can reveal gaps in the respondents’ sustainability beliefs. In a wide range of courses, teaching can use diverse experts and multidimensional case studies and legislative assignments.

This paper's purpose centres on advancing the current financialisation strategies within digital transformation (DT) through a rebalanced synthesis of both financialisation and people/centric, non-financialisation strategies of the DT field. Based on empirical data from Bahrain's energy sector, a new framework on People-centric, Sustaining Network Leadership is developed, capturing DT's human values deficit and proposing a new model on financialisation and non-financialisation strategies showing ‘how’ and ‘why’ DT is implemented in contemporary organisations.

This study conducted a mixed methodology of narrative interviews, case studies and reviewed significant contributions from the DT, leadership and change management debates. A total of 26 operational and high-level leaders from Bahrain, 8 top energy companies and Braun and Clarke's 6-phase analysis were combined to form four empirical thematic bundles on ‘how’ and ‘why’ leaders adopted financialisation and non-financialisation strategies to resolve organisational sustainability issues in an Arabic context.

Four sets of findings (bundles 1–4) highlight participants' financial and structural understanding when implementing DT initiatives, the different leadership styles ranging from authoritarian to network leadership, the socio-economic, political and cultural ramifications of their practices and the urgency of staff reskilling for organisational resilience and strategic sustainability. Based on the eight energy cases and interviews, a new values-driven, People-centric Sustaining Network Leadership Model is developed to show a more effective and efficient use of financial and non-financial resources when organisations implement DT initiatives in efforts to resolve global energy sustainability problems.

Leadership, change management, DT, energy and environmental sustainability is a huge area of scholarship. While new studies emerge and contribute to this growing body of knowledge, this investigation has focused on those that significantly highlight how to make effective use of financialisation and non-financialisation resources. Therefore, all the literature on the topic has not been included. Although this study has filled the non-financialisation gap in current DT studies, a further rebalancing of the financialisation versus non-financialisation debates will be needed for theoreticians, practitioners and policy makers to continue addressing emerging and more complex socio-economic, political and cultural issues within and beyond organisations. Limitations are the study's focus on the Bahrain energy sector and the limited sample of 26 leaders.

The study provides practitioners and policy makers with an approach for the successful implementation of DT initiatives in the oil and gas sector. For academics, this study provides empirically unique and interesting thematic bundles, insightful analyses into leadership, organisational change, digital transformation and network leadership theories to develop an innovative and creative People-centric, Sustaining Network Leadership Approach/Model on the practical barriers, implications/impacts of various leadership styles and potential solutions via a socio-cultural values-based alternative to the current financialisation discourse of DT.

While there is a growing body of literature on DT, Leadership and Organisational Transformation and Change, there is a dearth of scholarship on the human-orientated strategies of DT implementation outside of western contexts. A contemporary and comprehensive, empirically evidenced analysis of the field has led to the development of this study's People-centric, Sustaining Network Leadership model which frames, captures, synthesises and extends the dominant cost-minimisation rhetoric of DT discourse to include a shared set of leadership practices, behaviours, intentions, perceptions and values. This helped to reveal the previously missing ‘how’ and ‘why’ of DT’s operational and strategic implementation.

The 2030 Agenda and the sustainable development goals (SDGs) constitute a new global roadmap for all institutions and sectors of society. Therefore, thanks to the initiative of Club of Córdoba for the Unesco (CUCO), a nonprofit association, in collaboration with the University of Cordoba, the need to create a tool for heritage management has been identified to guide personnel responsible for cultural heritage resources in the implementation of SDGs. The goal of this universal guide is to raise awareness of the importance of cultural heritage resources being aligned with the 2030 Agenda and provide the keys to apply the SDGs in the day-to-day activities of the different institutions. This publication is part of the proyect of the Junta de Andalucía “The Guide to Action on a Heritage Resource on the SDGs” (GARPODS).

SDG Compass is a powerful tool for the application of the SDGs in the business field and therefore has been considered appropriate to create a guide for cultural heritage resources based on it. To this end, we have held meetings with experts in the heritage field (directors and managers of different heritage resources in the province of Córdoba) both individually and collectively. Surveys have also been carried out on different interest groups (managers, employees, suppliers, visitors) which in turn have made it possible to provide an interdisciplinary nature to the sample and the results.

With the completion of this work, it has been proven that cultural heritage resource managers lack the necessary knowledge and resources to implement the SDGs in their management. Therefore, the proposed guide will be a practical tool that will allow all heritage resources to incorporate the SDGs into their management.

The tool proposed in this work, although it based on the SDG Compass methodology, aims to go beyond the business sphere and adapt to heritage resources so that they can apply the SDGs in their management. This work is ongoing and the full guide will be presented in February 2024.