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1 – 10 of over 2000
Article
Publication date: 14 September 2022

Sumit Lodhia, Amanpreet Kaur and Sanjaya Chinthana Kuruppu

This study aims to explore how the top 50 Australian companies are disclosing their commitment to addressing the sustainable development goals (SDGs) formulated by the…

Abstract

Purpose

This study aims to explore how the top 50 Australian companies are disclosing their commitment to addressing the sustainable development goals (SDGs) formulated by the United Nations (UN) in 2015. By investigating the nature and substantiveness of SDG reporting, this study provides exploratory evidence on how companies are taking the initial steps to addressing the SDGs.

Design/methodology/approach

A content analysis of SDG disclosures by the top 50 Australian companies was undertaken. This content analysis was guided by the KPMG (2018) SDG disclosure framework. Legitimacy theory was used to interpret the findings, establishing whether such disclosure was substantive or symbolic.

Findings

This study reports a moderate level of SDG disclosure among Australian companies. The top five most critical SDGs in Australian context are climate action, gender equality, decent work and economic growth, responsible consumption and production and industry, innovation and infrastructure. The findings also highlight that while the focus of Australian companies is on understanding and prioritizing SDGs, the measurement of SDGs performance needs to increase.

Research limitations/implications

This study adds to limited literature on the corporate responses to SDGs by establishing how companies, especially in Australia, are addressing these goals through changes to their reporting systems, thereby communicating their strategic intent in relation to addressing these goals. A focus on symbolic legitimation through SDG disclosure by the Australian companies in this study reaffirms the findings of similar studies and suggests a need for more substantive SDG management and disclosure if these goals are to be adequately addressed by the corporate sector.

Practical implications

The findings of this study provide insights into the current practices and future prospects of corporate responses to SDGs. Policy implications could arise in relation to possible approaches for disclosing social and environmental information and the paper argues for a potential need for regulation of non-financial reporting.

Originality/value

This study contributes to the limited understanding of the corporate response to an urgent sustainability call made by the UN by providing evidence on how Australian companies are embedding, measuring and reporting the SDGs. The research goes beyond a descriptive analysis of SDG disclosure and assesses whether such disclosure is substantive or symbolic.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 6 September 2022

Lexis Alexander Tetteh, Cletus Agyenim-Boateng and Samuel Nana Yaw Simpson

This paper aims to explore the role of public sectors auditors in strategically responding to institutional pressures to conduct a performance audit of Sustainable…

Abstract

Purpose

This paper aims to explore the role of public sectors auditors in strategically responding to institutional pressures to conduct a performance audit of Sustainable Development Goals (SDGs) implementation in Ghana.

Design/methodology/approach

To gather in-depth and rich empirical data, semi-structured interviews were conducted with 12 senior and middle management auditors of Ghana's Supreme Audit Institution (SAI).

Findings

The findings indicate that the International Organisation of Supreme Audit Institutions, the government, auditees, political executives and the Audit Service Board all exert institutional pressure on Ghana's audit of SDG implementation. In response to these pressures, the SAI deploys acquiescence, compromise and manipulation strategies that result in the coupling, and in some cases, the loose coupling of SDG audit practices.

Research limitations/implications

Observation method of data collection would have given the researchers first-hand knowledge of the role of auditors, the institutional pressures to SDG audit and the strategic response to the institutional pressures. The authors were unable to accompany the public sector auditors to their field audits. This would have aided in obtaining more detailed empirical data.

Practical implications

The findings suggest that external and internal factors affect public sector audit of SDG implementation. Because the SAI of Ghana is dependent on the central government for budgetary allocation and auditees for miscellaneous logistics, it is under coercive pressure to meet rent seeking demands of political executives. As a result, SAIs in emerging economies must revisit the other side of accountability by reinforcing a constructive dialogue with those held accountable, particularly politicians and auditees.

Originality/value

This study's contribution is the exploration and application of institutional theory and Oliver (1991) model for responding to institutional pressures to a novel research area, namely, SDG implementation audit by public sector auditors in an emerging economy.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 13 September 2022

Jubin Jacob-John, Clare D'Souza, Timothy Marjoribanks and Stephen Singaraju

Food Loss and Waste (FLW), a result of non-sustainable consumption and production, has significant socio-environmental impacts and is addressed in the United Nation's…

Abstract

Purpose

Food Loss and Waste (FLW), a result of non-sustainable consumption and production, has significant socio-environmental impacts and is addressed in the United Nation's Sustainable Development Goal (SDG) 12.3. To address current research on FLW and SDG 12.3, the authors aim to evidence the current state of knowledge on drivers and barriers to SDG 12.3 through a comprehensive literature review.

Design/methodology/approach

The authors employed a multi-step systematic literature review process and retrieved 171 studies addressing SDGs, with 83 explicitly addressing SDG 12.3. The analysis involved a qualitative content analysis of studies retrieved by analyzing key findings and relationships between drivers and barriers to FLW.

Findings

While academic research focuses on SDG 12.3 by stressing the necessity of FLW reduction, it fails to explain the drivers and barriers to minimizing FLW. The authors developed a conceptual framework to demonstrate how barriers and drivers can inhibit or stimulate the dynamics that will achieve SDG 12.3 through effective planning and management.

Research limitations/implications

This study addressed the theoretical limitations of existing studies and clarified the critical gaps in the current literature, thereby guiding future researchers in the food supply chain (FSC) context.

Originality/value

The research to date focused on high-income countries, and future empirical studies should focus on consumption patterns, the associated drivers and barriers of food waste in low-income countries and its social impact.

Details

Benchmarking: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-5771

Keywords

Open Access
Article
Publication date: 16 August 2022

Joanna Krasodomska, Paweł Zieniuk and Jadwiga Kostrzewska

This paper aims to identify the changes in the share of large public interest entities (PIEs) in European Union (EU) Member States providing Sustainable Development Goal …

Abstract

Purpose

This paper aims to identify the changes in the share of large public interest entities (PIEs) in European Union (EU) Member States providing Sustainable Development Goal (SDG) reporting prior to (2017) and after (2019) the implementation of Directive 2014/95/EU and the factors that influence their decisions to provide SDG reporting in 2019.

Design/methodology/approach

The authors use the multilevel theory of social change in organizations as the theoretical background. The sample consists of 341 PIEs based in the EU Member States, for which reports published in 2017 and 2019 are available in the global reporting initiative sustainability disclosure database. The authors analyzed the data using the statistical significance test of equal proportions and the logistic regression model.

Findings

The study findings allow to identify a significant positive change in the share of companies providing a reference to SDGs in 2019 compared with 2017. The research confirms that companies’ engagement in United Nations Global Compact and previous experience in sustainability reporting positively influences the decision to report on SDGs in 2019. Contrary to the expectations, industry, size, SDG implementation score, future orientation of government and corporate governance score do not seem to be relevant factors influencing PIEs’ disclosures.

Originality/value

The paper adds to the understanding of the differences in SDG reporting within the EU, which is seen as a frontrunner in implementing the 2030 Agenda and the SDGs.

Details

Competitiveness Review: An International Business Journal , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1059-5422

Keywords

Abstract

Details

SDG7 – Ensure Access to Affordable, Reliable, Sustainable and Modern Energy
Type: Book
ISBN: 978-1-78973-802-5

Book part
Publication date: 14 September 2020

Virginia Munro

Since the 2015 introduction of the United Nations Global Goals, also referred to as the sustainable development goals (SDGs), we have witnessed a movement toward inclusion…

Abstract

Since the 2015 introduction of the United Nations Global Goals, also referred to as the sustainable development goals (SDGs), we have witnessed a movement toward inclusion of goal-related initiatives listed under CSR strategy and in CSR sustainability reports. At the time of writing this chapter, the United Nations were presented a speech by young activist Greta Thunberg and many other activists commenced riots in major cities. All are pointing toward, what they perceive, as a lack of effort to solve issues related to climate warming. At the same time new research has revealed that targets for the SDGs are falling behind levels expected for 2030. There has also been concern for the potential of “SDG washing,” reported in the academic literature. This would greatly decrease the credibility of the goals over time. For this reason, it is vitally important to measure the impact of initiatives introduced to fit each SDG category and label. This will also assist with funding SDG implementation at a much faster rate. This chapter commences with a brief introduction of the SDG framework and discusses the United Nations and OECD methodology and the development and implementation of key global goals. Various research reports are discussed alongside a tracking study on uptake of the SDGs, and the need for SDG metrics to create transparency and evaluation. The chapter ends with example case studies of CSR strategy implementing and measuring the SDGs, alongside a discussion of financial vehicles released to support further development. The chapter also makes suggestions for future research opportunities to assist SDG progression.

Details

CSR for Purpose, Shared Value and Deep Transformation
Type: Book
ISBN: 978-1-80043-035-8

Book part
Publication date: 28 March 2022

Innocent Iweka Okwuosa

The study examined voluntary disclosure of contributions towards SDG-6 achievement by premium board companies in the Nigerian Stock Exchange. It employed a qualitative…

Abstract

The study examined voluntary disclosure of contributions towards SDG-6 achievement by premium board companies in the Nigerian Stock Exchange. It employed a qualitative research design in which data were collected from the sustainability/annual reports of these companies and subjected to content analysis. The analysis shows overall poor quality as the disclosures are not linked to indicators that can help measure the extent of meeting the UN set target for SDG-6. Two tangible indicators disclosed are water use efficiency and construction of boreholes. However, there is no disclosure of the proportion of the population that gained access to clean water through these initiatives. Similarly, poor quality exists when compliance with GRI-303 on water information disclosure was assessed. The motivation behind the disclosures points to a continuation of their Corporate Social Responsibility (CSR). The objective is to gain a social licence to operate, and legitimation as opposed to signalling superior SDG-6 performance.

Details

Environmental Sustainability and Agenda 2030
Type: Book
ISBN: 978-1-80262-879-1

Keywords

Book part
Publication date: 19 June 2020

Louisa Remedios, Jessica Lees, Carolyn Cracknell, Victoria Burns, Manuel Perez-Jimenez, Alejandro Banegas-Lagos, Susanne Brokop and Gillian Webb

The importance of knowledge regarding the United Nations Sustainable Development Goals (SDGs) is universally recognized, but less commonly actualized in health…

Abstract

The importance of knowledge regarding the United Nations Sustainable Development Goals (SDGs) is universally recognized, but less commonly actualized in health professional curricula. This chapter examines how SDG awareness has been embedded into curricula and extra-curricula activity in four different University settings: The University of Melbourne (Australia); Tecnologico de Monterrey (Mexico); Lund University (Sweden); and the University of Birmingham (United Kingdom). It is informed by the work of academics representing single health disciplines from the four universities. All academics are actively involved with the Universitas 21 Health Science Group (U21HSG) SDG strategic group. The chapter will outline shared and unique projects that are directed at increasing students awareness for targeted action to achieve the global goals.

With a crowded curriculum, lack of SDG expertise and a belief that health professional learning should focus on a single goal (Goal 3: Ensure healthy lives and promote well-being for all at all ages), there are significant challenges to growing SDG relevant knowledge and skills within existing programs. We provide examples of how these challenges were met, such as through the development of SDG learning outcomes to fit within a physiotherapy curriculum renewal and the running and management of service learning refugee clinics by medical students. We will briefly examine our key learning and make recommendations on providing SDG relevant learning opportunities for students. The chapter will provoke and challenge the reader to consider how they are addressing the sustainability goals and how they can overcome perceived barriers to educating students for a sustainable world.

Article
Publication date: 5 July 2022

De-Graft Johnson Dei and Francisca Yaba Asante

This study explored the role of academic libraries in the achievement of quality education as a Sustainable Development Goal.

Abstract

Purpose

This study explored the role of academic libraries in the achievement of quality education as a Sustainable Development Goal.

Design/methodology/approach

The study adopted a qualitative research approach and descriptive case study design. This study focuses on academic libraries from four universities in Ghana. From each university, the researchers purposely selected four respondents, comprising the heads of the libraries, deputies, and two assistant librarians or library assistants. Primary data were collected through semi-structured interviews, observations and document reviews. The results were analyzed and presented in descriptive and interpretive forms.

Findings

The study established that the majority of the library staff were aware of the sustainable development goal, SDG 4. The libraries provided relevant materials to support students’ learning, organize training on information literacy and engage library patrons in periodic information literacy programs to create awareness of the SDG 4. Since the libraries do not have their own internally developed policies on the SDG 4, they depend on the general United Nations (UN) document on the SDG and SDG 4 as a guide in information delivery; and the general policies on information delivery, teaching and quality assurance of the universities in general and the libraries in particular. The study concluded with a framework to guide the successful accomplishment of the SDG 4 in libraries.

Research limitations/implications

The study focused on academic libraries in Ghana and adopted the purposive sampling technique which makes it assume a weak power of generalization.

Practical implications

The study has implications for academic libraries and librarians in Ghana in achieving the SDG 4. It will guide librarians and academic libraries in formulating policies to guide them in their activities. The framework developed as a result of the findings will equally guide the librarians in their quest to provide information to achieve the SDG 4.

Originality/value

This study's originality lies in its articulation of academic libraries' initiatives in the actualization of the SDG 4 in Ghana with a developed framework to guide librarians and academic libraries. Academic libraries and librarians who are eager to contribute their quota to the achievement of the SDG 4 will find this study useful.

Details

Library Management, vol. 43 no. 6/7
Type: Research Article
ISSN: 0143-5124

Keywords

Open Access
Article
Publication date: 31 May 2022

Giuseppe Nicolò, Gianluca Zanellato, Adriana Tiron-Tudor and Paolo Tartaglia Polcini

This study aims to contribute to the existing literature by presenting new knowledge about sustainable development goals’ (SDGs) reporting practices through integrated…

Abstract

Purpose

This study aims to contribute to the existing literature by presenting new knowledge about sustainable development goals’ (SDGs) reporting practices through integrated reporting (IR). This paper’s ultimate goal is to dig to light companies’ main approaches to incorporating SDG disclosures into IRs.

Design/methodology/approach

This study puts forward both deductive content analysis and an inductive thematic analysis on a sample of worldwide leading IR adopters to assess what SDGs they disclose and how they integrate SDGs into the reports. Meaningful narratives and graphical illustrations are selected, categorised and discussed from a symbolic/substantive legitimacy perspective.

Findings

The results of this study highlighted that although a fair number of leading IR adopters addressed SDG issues, their pathways to disclosure were not uniform. In some cases, SDGs inspired substantive changes to internal management and process, communicated through an integrated approach. However, there was a persistent trend of using SDGs as camouflage and symbolic tool to enhance company’s reputation and obtain a licence to operate.

Originality/value

To the best of the authors’ knowledge, this was the first study that performed a deductive/inductive thematic analysis to engender insight into the most meaningful patterns followed by leading IR reporters worldwide to disclose their contributions to SDGs and address their legitimacy.

Details

Social Responsibility Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-1117

Keywords

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