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Sustainable development calls for concerted efforts towards building an inclusive, sustainable and resilient future for people and planet. The approach that considers sustainable development as the fight against poverty, through the promotion of a sustainable and equitable economy, as the attempt to reduce polluting emissions to promote environmental protection and as the satisfaction of social goals to increase the well-being of populations is adopted. Sustainability development is therefore a complex and subjective concept, considering the three dimensions that define the phenomenon: economic, environmental and social.

The authors have chosen subjective variables, which provide information on the perception of the ‘sustainable development’ in the European countries. Data come from the database of ‘Eurofound’, the European Foundation for the Improvement of Living and Working Conditions. The authors applied a formative measurement model, according to which indicators are considered as the cause of the phenomenon analysed, unlike with the reflective model. To conduct the quantitative analysis, the authors have adopted a non-compensatory approach: Mazziotta and Pareto index which summarising a set of individual indicators that are assumed to be not fully substitutable. The authors place at the centre of the analysis, variables deriving from the perceptive state of the different European populations, offering new hints to measure sustainable development on the basis of subjective assumptions.

This article investigates whether accounting, a tool that affects the actions of both organisations and society, can contribute to further developing the concept of sustainability. Exploiting real-time accounts of management speeches, termed “managerial talk” in the context of this paper, the study is among the first to include technology within a sustainability framework.

A data structure with first-order and second-order categories was created using a methodology elaborated by Van Maanen (1979) and Gioia et al. (2012). The empirical data was collected during 20 presentations delivered by senior managers from companies, the financial industry, the Swedish government and non-profit organisations to the Swedish Society of Financial Analysts between November 2016 and February 2020.

The study develops an inductive model that emerges as a result of the data analysis process. It emphasises that technology can be both an enabler for, and an interference with, sustainability according to the application of steering mechanisms. The latter include governance and regulations, analysis and evaluation tools, and disclosure practice.

Acknowledging the role of technology in sustainable development can potentially assist in the implementation of sustainability and, arguably, in fostering an alignment between the three pillars of sustainability.

Interrelationships between sustainability, technology and accounting comprise a relatively unexplored research setting that has seldom been at the centre of academic studies.

This brief note sheds light on the links between Journal of Economic Literature (JEL) codes and the Sustainable Development Goals (SDGs) of the United Nations.

Three alternative methods based on keyword overlap to establish links between SDGs and JEL codes are presented.

These simple linkages illustrate that the themes of SDGs have corresponding closely related JEL classification codes.

The mappings presented in this note are based on simple keyword overlap and are therefore necessarily imperfect and incomplete. There is plenty of room for further development.

Despite the demonstrated possibility of linking SDGs to existing JEL codes, introducing a specific JEL code for each SDG would reduce search costs for those searching for economic research related to specific SDGs.

The first and preliminary attempt to link SDGs and JEL codes.

Post-harvest losses are becoming a huge issue worldwide and are predominantly severe in developing countries. Seeking ways to control post-harvest losses is important because losses decrease farm income by more than 15% for approximately 480 million small-scale farmers.

The study engaged Wave 4 (2018/2019) of the Living Standards Measurement Studies–Integrated Survey on Agriculture, to examine the impact of soil technology such as fertilisers, herbicides, pesticides and certified crops on post-harvest losses in Nigeria. The study engaged descriptive statistics, logit regression and propensity score matching (PSM) to analyse the data.

The study found that approximately 38% of the household harvest was lost along the value chain. In addition, the results showed that among the indicators of soil technology, crop certification has a significant impact on the reduction of post-harvest losses. The implication is that from the nearest neighbour and kernel-based matching, the use of certified crops by households contributed to 1.62 and 1.36% reduction in post-harvest losses, respectively. In contrast, pesticide, herbicide and fertiliser use had no significant impact on post-harvest losses.

One of the limitations is that this study applied the PSM, the model did not account for endogeneity. Therefore, in examining this concept, further studies should consider applying other impact model such as the difference-in-difference to account for endogeneity.

While previous studies have examined how ICT adoption, storage mechanisms and value chain among others help to minimise post-harvest losses, the aspect of how soil technology can reduce post-harvest losses has been a subject of exclusion in the extant literature. This study empirically examines the impact of soil technology adoption on post-harvest losses in Nigeria.

The ESG (Environmental, Social, Governance) agenda is complex and requires the formation of a new multi-knowledge core through a consistent and phased formation of professional competencies (ESG competencies). There is currently no established academic education in the field of sustainable development. The proposed model of the new education ecosystem for sustainable development of the region using additive technologies will provide external interoperability to the organisations participating in the ecosystem. Building a transparent relationship between the industrial and production sector of the region and educational organisations in the information environment will ensure the continuity of competencies at all levels of education and allow a rapid response to external and internal challenges of climate change and sustainable development of the region. The primary purpose of our research is to model the processes of the education ecosystem of the region, considering the needs of the labour market in a global transformation of key industries in the implementation of ESG principles using additive technologies. To achieve the research goal, the authors apply general scientific approaches, including logical, statistical, analytical, and economic-mathematical modelling and process approach. The developed process model reflects the leading role of the university in the management system of sustainable development of the region and is the basis for the formation of the managed information environment. It is proposed to integrate the industrial and production sector with educational organisations through a geoinformation system, which will ensure flexibility and continuity of training in relevant market-demanded ESG competencies and provide an opportunity to use the scientific potential of students and graduate students to form sustainable development of the region. Information and educational environment will unite all stakeholders in a single system to achieve sustainable development goals.

This chapter examines the role of the central bank digital currency (CBDC) in achieving the United Nations’ sustainable development goals (SDGs). Digitalisation is transforming the sustainable development landscape, and there is a need for central banks to play a major role in digital transformation for sustainable development. This topic is important to policymakers interested in how central bank innovation can help support SDGs’ realisation. This study is also relevant to researchers researching how a CBDC can be used to achieve SDGs. The author argued that a CBDC could unlock financing for each SDG, provide convenient access to capital and increase payment efficiency. CBDC can also increase the speed of transaction chains and provide greater capital efficiency for investment in sustainable development activities and projects. A CBDC can support realising the United Nations’ SDGs. Policymakers should ensure that the CBDC in their respective countries is designed to incorporate features that consider sustainable development concerns for attaining the United Nations’ SDGs. There has yet to be an attempt to assess how a CBDC can contribute to realising the United Nations’ SDGs. The literature needs to examine the opportunities CBDC presents for achieving SDGs.

This study examines the impact of financial inclusion on the corporate sustainability of banks in both Organization of Islamic Cooperation (OIC) and non-OIC emerging economies, considering the COVID-19 pandemic.

The research utilizes data from 3,159 bank-years from 2007 to 2021 across 33 emerging markets.

Empirical findings indicate that firms operating in higher financial inclusion developing countries tend to exhibit higher levels of sustainable development. This positive relationship has become even more pronounced during the COVID-19 pandemic, suggesting the importance of financial inclusion in fostering corporate sustainability, especially in times of economic challenges. Interestingly, while the positive correlation between financial inclusion and sustainable development remains consistent across both OIC and non-OIC countries, firms in OIC countries do not show significant changes during the pandemic.

This observation suggests that the pandemic’s impact on corporate sustainability may vary between the two groups of countries. This study highlights the significance of financial inclusion in promoting corporate sustainability in developing economies. In times of recessions when accessing finance becomes expensive, policymakers in OIC countries should identify firms that adhere to Islamic principles, such as those sensitive to interest rates, and provide them with targeted support. This assistance can enable these companies to compete effectively and achieve their financial sustainability objectives.

There has been no attempt to investigate the effect of financial inclusion and the pandemic on the sustainable development of banks in developing countries.

The purpose of the chapter is to determine the essence of sustainable socio-economic systems through the prism of economic growth.

The methods of econometric and regression analysis are used for determining the level of sustainability of development of economic systems in 2018 by comparing the values of the index of ecological effectiveness, calculated by the Yale Center for Environmental Law and Policy, and the index of socio-economic development, calculated by the Legatum Institute. Also, coefficients of variation, which reflect per cent deviation of GDP per capita in current prices on average for 2006–2022 are calculated. The studied indicator is GDP per capita in current prices (calculated by the International Monetary Fund). The research objects are leading developed countries and countries of BRICS.

It is determined that more sustainable socio-economic systems of developed countries show higher stability of economic growth during 2006–2018, and less sustainable socio-economic systems of developing countries develop in unstable way. However, the influence of sustainability on stability of economy is vivid.

The existing conceptual treatment of the essence of sustainable socio-economic systems is specified by substantiating that these systems develop not only harmoniously in the aspect of balance of social, economic, and ecological development but also in a stable way in the aspect of low volatility of GDP per capita in current prices. This treatment is interesting from the scientific and practical points of view for development and implementation of state policy in the sphere of managing sustainable development of economy.

Purpose and need for study: Considering that the impact of digitalisation on the energy industry is currently one of the hot topics, our focus was to systematically overview the literature on this subject and subtract the most relevant papers. This study may represent a base for future research on the impact digitalisation has on the efficiency of energy industries and the sustainable development of economies counting on this industry.

Methodology: The authors employed a methodology of bibliometric analysis to help us reveal the main concepts reflecting the relationship between digitalisation and sustainable development in the energy industry and also to identify the most cited papers in the literature.

Findings: The most important concepts are digitalisation and also digitisation, sustainability and sustainable development, energy efficiency, the internet of things and Industry 4.0. For the more focussed research in business, technological development, urban development, smart cities and renewable energies proved to be very important concepts. The co-authorship networks revealed as most important 10–20 papers, considering that our analysis was based on a comprehensive list of papers in all domains (116 papers indexed in Scopus) and on a list of academic papers published in Social Sciences or Business, Economics and Accounting domains (59 papers indexed in Scopus).

Practical implications: This study evidenced the authors with the most valuable research on the topic of digitalisation and sustainable development in the energy sector, helping us continue our research in the future, with a quantitative study that will base its literature review on the most accountable and cited papers published so far in the literature. The national plans and public policies for sustainable development have a common ground when they refer to energy industries. The investments and digital development need to have a positive social impact improving health and well-being for citizens, supporting the quality of life, based on a fair transition to low-carbon economies.

Higher education institutions (HEIs) should play a fundamental role in achieving the international 2030 sustainable development (SD) agenda. Quality education is the fourth of the sustainable development goals (SDGs), and one of the targets related to this is to ensure that by 2030 all learners acquire the knowledge and skills needed to promote SD. Therefore, the SDGs provide a motive for HEIs to integrate SD concepts into their day-to-day practices. This study aims to introduce a framework for HEIs’ sustainable development assessment. Such a framework guides HEIs and educational leaders to support their countries’ commitments to achieving the SDGs.

This paper presents the results of a case study analysis of the role and successful techniques of HEIs in achieving SD in three countries, namely, Germany, Japan and Egypt. Primary data was collected by semi-structured interviews with three Cairo University officials, while secondary data was collected by reviewing the universities' official websites, reports, publications and related papers. This study introduces a novel framework for HEIs' SD analysis and assessment, which guides HEIs and educational leaders to support SD to fulfill their countries' commitments to achieving the SDGs. This framework is based on the following five categories: strategic direction and institutional working practices, supporting students, supporting university staff competencies, supporting society's stakeholders and networking and sustainable campus. Consideration is given to the potential role of HEIs to support SD in each of these areas.

Cairo University could learn from the novel and pioneer practices of the Leuphana University of Lüneburg, and the University of Tokyo to fill in the gaps it has in different roles. It can also put more effort into adopting the suggested higher education programs of Egypt's Vision 2030.

This paper is limited to a case analysis comparing three countries, Germany, Japan and Egypt. Second, this study has not considered school education, which is equally essential in countries' SD.

HEIs can use the framework and the findings in this paper to evaluate their current roles in supporting SD, identify the gaps and take actions accordingly to address their weaknesses.

The paper compares three universities, one in each of the case study countries. It draws conclusions that identify ways in which the paper's framework and findings can guide SD practice in HEIs internationally, especially those in the developing world.