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Nowadays, there is a strong public interest in promoting transparency to be informed about the actions of the public sector. At the same time, there has been a significant change in society’s perceptions and concerns about sustainable development, with a marked increase in attention to this area. In this context, our main objective is to investigate the impact of transparency practices in local government on the implementation of the Sustainable Development Goals (SDGs) in Spanish municipalities.

We will analyse a sample of 84 municipalities, using the Dynamic Transparency Index published by Dyntra to measure transparency. For the level of implementation of the SDGs, we will use an index specifically created using data from the report “The SDGs in 100 Spanish Cities”, published by the Spanish Network for Sustainable Development in 2020.

Municipalities with a larger dependent population tend to achieve higher SDG levels. Municipalities with lower financial surpluses and more self-generated resources show better SDG implementation. Progressive political parties lean more towards sustainability, and coalition governments show higher SDG implementation than majority governments. Gender appears to play a minor role in SDG implementation, but male leadership is associated with higher levels. Factors such as population density and government transfers do not have a significant impact on SDG implementation levels.

This study seeks to address the lack of empirical research on the potential impact of transparency on the achievement of the SDGs, while also taking into account other socio-economic, financial and political aspects of the municipality. In doing so, it also contributes to the limited empirical literature on the determinants of the level of SDG implementation in local governments.

The present paper aims to focus on the role which German controllers play so far in the process of sustainable transformation in for-profit organizations, the current obstacles to a wider engagement here and ways to overcome these obstacles.

The analysis combines two qualitative study designs. Empirical data is generated via a job advertisement analysis and an explorative survey with 107 subjects from management accounting/controlling and sustainability management. The generated data is interpreted against the background of the theory of institutional logics and Abbott’s (1988) theory of professional jurisdiction.

We find that controllers are in a state of tension. On the one hand, the pressure to integrate sustainability into companies is increasing. On the other hand, they seem to be rather reluctant to get involved. The institutional logics that shape their profession play an important role here, as does an unclear relationship with the sustainability department, which has its own claims here. Based on these observations, we identify the core obstacles to the transformation of the controllers’ profession and discuss solutions which can guide the transformation of this profession.

The present paper provides insights from a unique combination of different quantitative study designs and different perspectives on the possible role that controllers can play in advancing sustainable transformation in companies.

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 study is to investigate the relationship between sustainable leadership and sustainable project performance. Specifically, the study aims to examine the mediating role of knowledge integration, examining how knowledge integration within an organization influences project outcomes. In addition, the study seeks to explore the moderating role of top management knowledge values, examining how the values and beliefs of top management influence the relationship between sustainable leadership and project performance.

A three-wave survey of 392 employees working in construction sector projects in Pakistan used both hierarchical regression analysis and Hayes’ PROCESS macro method to evaluate the hypotheses.

The study results show that sustainable leadership positively relates to sustainable project performance and knowledge integration mediating this relationship. In addition, the top management knowledge value moderates the indirect effect of sustainable leadership on sustainable project performance via knowledge integration.

Although the model was tested using three-wave data, it is important to note that the data were obtained from a single source. Therefore, it is possible that common method bias may have influenced the results, and this cannot be disregarded.

Organizations seek to prioritize sustainability and integrate sustainability considerations into their project management processes. Organizations can achieve improved sustainable project performance by investing in sustainable leadership development, fostering a culture of knowledge sharing and learning, prioritizing top management support for sustainable performance and integrating sustainable considerations into project management processes.

The study’s grounding on organizational learning theory adds an original and valuable perspective to the relationship between sustainable leadership and sustainable project performance. This investigation is original, as it combines sustainable leadership, knowledge integration and the moderating role of top management knowledge value to understand their impact on sustainable project performance. This unique approach contributes to the literature by providing new insights into these relationships and mechanisms in the construction industry.

This study aims to explore the potential of Islamic climate finance in Indonesia and to map Islamic climate finance based on Islamic finance instruments, both commercial and social.

The analysis was conducted in Jakarta, Indonesia, between October 2022 and June 2023. This study adopted a qualitative interpretive approach in two phases. The first phase was desk-based research which focused on document analysis such as official documents, scientific publications, non-governmental organization publications and company reports in Indonesia. This analysis was conducted to identify significant milestones in developing green and eco-friendly finance that used Islamic financial instruments in Indonesia. The second phase consisted of interviews with essential Islamic climate finance project actors, such as green sukuk publishers, zakat and waqf collection agencies, stakeholders, capital market regulators, Shariah supervisory boards and Islamic finance experts.

The main finding of this study is that the development of Islamic green finance in Indonesia can occur through various channels, including greening Islamic capital markets, greening Islamic social finance, Islamic green finance and developing green banking services for the unbanked to support financial inclusion. Green sukuk, or Islamic bonds, are key financial instruments in Islamic green finance. They are used to fund projects in areas such as clean energy, mass transit, water conservation, forestry and low-carbon technology. These green financing initiatives also include socially responsible investments that are designed to improve the lives of people and communities.

First, the availability of data on Islamic green finance practices in Indonesia may be limited, making it difficult to obtain a comprehensive understanding of the current landscape. Second, cultural and religious factors may play a role in the adoption and implementation of Islamic green finance, and these factors may vary across different regions in Indonesia.

The exploration and clustering of Islamic climate finance based on Islamic financial instruments in Indonesia can lead to the development of more sustainable and environmentally friendly practices in the financial industry.

This study serves as a pioneering effort to explore the potential and clustering of Islamic climate finance based on Islamic financial instruments in Indonesia.

The present paper aims to reveal how different cultures, as reflected by cultural norms, traditions, and social expectations, influence food waste behaviour in different regions of the world.

A systematic multifaceted literature review was employed as a main research tool.

The focal role of education and awareness campaigns in reducing household food waste and promoting responsible food consumption behaviours is revealed. The importance of guilt, behavioural control, negative attitudes towards leftovers, and social norms are among the most important factors predicting intentions to reduce food waste. Cultural beliefs significantly shape food attitudes and waste. Tailoring sustainable practices to traditions helps to ensure food security. Embracing cultural diversity can lead to the development of effective and sustainable food consumption patterns across different parts of the world.

To the best of the authors’ knowledge, this is the first paper fully devoted to revealing how different cultural backgrounds shape food consumption habits and which marketing strategies aiming to nudge positive changes in responsible food consumption are preferred in different cultural contexts.

Research done to date has produced a wide range of perspectives that center on the junction between the specific function and responsibility of the entrepreneur when applying ethical dimensions to the field of entrepreneurship. By combining a bibliometric analysis with the literature review, the purpose of this paper is to provide an overview of entrepreneurship ethics and its contribution to sustainable development goals, along with future research directions on the topic of entrepreneurship and ethics.

The research looked for literature based on entrepreneurship ethics from the Dimension database. The authors accumulated 2,279 articles for the period of 2002–2022 for analysis. The authors used bibliometric analysis for analyzing the topic with the use of VosViewer and Excel.

By combining a bibliometric analysis with a literature review, this study aimed to provide an overview of the ethics and entrepreneurship and contribution to sustainable development goals. The most influential author and journal are Vanessa Ratten and the Journal of Business Ethics, respectively. The top sustainable development goals (SDGs) being contributed by entrepreneurship ethics are SDG4, SDG8, SDG16, SDG11 and SDG3. By contrasting these two interpretations, the authors have demonstrated that the entrepreneurship environment involves various ethical issues connected to personal, organizational and societal sectors.

The current study may serve as a general guideline for future investigation into this topic.

Regarding the practical ramifications, the findings can help entrepreneurs who are preparing to launch a business or are already doing so. The findings provide a comprehensive framework of success variables that must be considered to improve the venture’s performance.

This study’s originality is from presenting a structured and in-depth literature review that describes the current state of entrepreneurship ethics and its contribution to sustainable development goals. A complete analysis of the data gathered on entrepreneurship ethics is offered to establish that it is sustainable.

The aim of the paper is to rank and analyze the key strategies to sustainable finance adoption in the manufacturing sector using Fuzzy Delphi method (FDM), Interpretive Structural Modeling (ISM) and MICMAC (impact matrix cross-reference multiplication applied to a classification) analysis.

The study develops a novel framework to identify and analyze the mutual relationships among set of sustainable policies using extensive literature survey and experts opinion. Initially, the study found 14 strategies to implement sustainable finance with the help of vast literature. Then, the list of identified factors were screened through Fuzzy Delphi Method (FDM). Based on driving and dependence power, the final list of factors are divided into three categories.

The study findings reveal that “environmental rules and practices”, “financial incentives, tax reduction and subsidy”, have strongest driving power for promoting sustainable financial system in Pakistani manufacturing sector. Furthermore, “environmental awareness” and “long term vision” are found to be highly influenced by other corresponding elements in a system.

The ISM approach assists professionals, academics, and managers in identifying and ranking policies in implementing green business techniques. The hierarchical representation of ISM results provides a roadmap for decision-makers to navigate and prioritize factors effectively, facilitating the implementation of strategies that contribute to sustainable growth within organizations.

The study results provide interesting clues regarding green finance policies that provide the foundations, incentives, protections or other provisions that support the ecological conservancy’s mission. Specifically, the findings guide that government must offer research grants to private enterprises, research and development institutions, and universities to promote environmental protection and develop transformative technologies such as waste recycling, renewable energy, carbon capture, and power consumption.

The exploration of strategies for sustainable finance adoption with the help of mixed methodological approach and classification of these strategies on the basis of importance level is a new attempt in the field of manufacturing sector.

The study aims to highlight the barriers faced by the entrepreneurs toward achieving sustainability in business and innovation cultivation by offering solutions for academicians, practitioners and policymakers. The study uses the resource-based view (RBV) theory to discuss how an organization’s resources and capabilities influence the competitive ambience and barriers faced by entrepreneurs.

The present research uses grey-causal modelling (GSC) to analyse the barriers against successful entrepreneurship.

The research focuses on the usefulness of dynamic capabilities, managing and cooperating resources in the entrepreneurship setting. The paper highlights the importance of resource gathering and nurturing as a method to combat scarcity. This research further identifies that financial limitations, regulatory obstacles, challenges to sourcing qualified labour, poor infrastructure and technology, limited mentorship opportunities, lack of scalability, low initial cost barriers in product development and risk-averse attitudes are the major factors hindering entrepreneurs from obtaining sustainable business and innovation.

The contribution of this research to the literature is that it assesses RBV theory within the realm of entrepreneurship, providing a different perspective on resources and capabilities as well as the challenges faced by entrepreneurs. The systematic approach to the analysis and prioritization of various barriers is innovative, and it adds knowledge in this area.

Using the theoretical framework of the substantive economy, this study aims to point out the main aspects of the substantive mode of operation that help the integration of disadvantaged people while at the same time shedding light on the barriers that hinder economically efficient functioning in a market economy.

Research focuses on Hungarian rural work integration social cooperatives, which are engaged in producing activity by the employment of disadvantaged people. In the research, mixed methods were applied: results of a questionnaire survey covering 102 cooperatives, as well as 20 semi-structured interviews and experiences from the field. A total of 17 indicators were used to explore the substantive operational features, promoting mechanisms and problems in the following areas: organisational goals and outcomes; integrating roles and functions; productive functions; and the embeddedness of cooperatives.

As for results, substantive operational mechanisms and tools that support the integration of disadvantaged people have been identified such as mentoring, social incentives, the ability to create local value or the expansion of local community services. At the same time, several barriers have been detected that make it difficult to operate economically, such as cooperatives being a stepping stone for workers, excessive product heterogeneity or the lack of vertically structured bridging relationships.

The value of the study is to counterpoint the mechanisms promoting social purposes of work-integration social cooperatives and the obstacles to their long-term sustainability within the framework of the substantive economy, to better understand their functioning and the less quantifiable factors of their performance.