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This study aims to explore commonalities and differences between Islamic social finance (ISF) and sustainable development goals (SDGs).

The study has adopted a qualitative library-based research method, and the secondary data is collected through the available literature on the topic.

This study concludes that the majority of SDGs are compatible with ISF. Moreover, it finds that the global ISF possesses adequate financial resources to assist Muslim majority nations in achieving some of the most critical and urgent SDGs on time.

The scope of this study is confined to examining the possible role of ISF in achieving many of the most pressing development goals aligned with the SDGs. To maintain coherence within the study’s focus, this paper makes no comparisons between the ISF and other types of endowments/charities.

This paper outlines an agenda for the ISF-led development strategy and makes some crucial recommendations on how the global ISF might potentially lead the charge of Islamic charities in achieving the SDGs in Muslim majority nations.

This paper adds original value to the available literature on the potential of ISF and SDGs in the arena of development. The paper analyses the role of ISF in achieving the SDGs.

The purpose of this paper is to present a conceptual framework that explores the determinants, mechanisms and consequences of reporting on the United Nations Sustainable Development Goals (UN SDGs) by universities. The framework considers the relationship between reporting on the SDGs and the three main activities of universities: research, teaching and service. As universities hold a unique position in society, understanding their experiences with SDG reporting offers insights into the promotion and integration of SDGs into reporting and practice more broadly.

The paper adopts a conceptual approach and draws on existing literature to develop a framework for understanding reporting on the UN SDGs by universities. The framework considers the challenges faced by universities in providing sustainability information and examines the motivations and outcomes associated with reporting. It also explores the coordination and collaboration necessary across departments within universities and discusses the risks associated with greenwashing.

The paper highlights that reporting on the UN SDGs can enhance university engagement with stakeholders, improve their reputation, and foster innovation and transdisciplinary research ideas. However, universities encounter challenges such as limited data availability, resource constraints, lack of coordination and competing priorities. The growing scepticism surrounding reporting motives has led to increased allegations of greenwashing within the sector.

This paper contributes to the accounting literature by presenting a comprehensive framework that explores the determinants, mechanisms and consequences of reporting on the UN SDGs by universities. The framework offers insights into how reporting on SDGs can lead to embedding the SDGs in research, teaching and service activities and can be adapted to other organisational contexts. The paper also emphasises the need for further research on the mechanisms of reporting, which play a crucial role in driving long-lasting change.

This study aims to understand the importance of participatory governance in the identity of social enterprises (SEs). To this end, this paper provides a framework by means of the value co-creation process and by drawing from the service-dominant logic perspective and the stakeholder theory. An explanation is also provided regarding the opportunity to include fundamental issues in defining SE collective identity, such as those related to an organisation’s participatory nature of involving the stakeholders affected by its activities, the exercise of democratic decision-making and its autonomy from the state and market.

On the statistical exploitation of a large international data set, the authors approach the conceptualisation of SEs by providing an index to measure their social, economic and governance characteristics, thereby enabling these enterprises to be categorised into different groups.

This study found that the inclusion of the governance dimension in the research incorporates the greatest variability between the various models of SE, thereby justifying participatory governance as the raison d’être of the two fundamental schools in SE, namely, Anglo-Saxon and European.

This research offers a tool to policymakers to be used as a criterion of classification and hierarchical organisation for public procurement. It enables the various organisations to be ordered and takes social and cultural influence into consideration. This tool would be highly useful as a support of social entrepreneurship from the public environment, especially at the local level.

This study justifies the value of incorporating participatory governance as a distinctive dimension for the definition of categories of SEs. Furthermore, an index to craft taxonomies of SEs is developed based on social, economic and governance indicators, which provides a framework that facilitates the empirical research of the SE.