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Article
Publication date: 16 September 2021

Hitesha Yadav, Arpan Kumar Kar and Smita Kashiramka

Aligning business innovation with the sustainable development goals (SDGs) creates immense opportunities to solve societal challenges along with business growth and…

Abstract

Purpose

Aligning business innovation with the sustainable development goals (SDGs) creates immense opportunities to solve societal challenges along with business growth and productivity. This study aims to understand the evolution of Fortune firms' strategic addressing of SDG on social media as a step towards post-pandemic recovery. Using attribution theory as a theoretical lens, the authors try to investigate how entrepreneurial orientation (EO) and SDG orientation evolve with the crisis and affect the appreciation and advocacy of the SDG-related posts.

Design/methodology/approach

A mixed methodology of machine learning and Social media analytics such as content analysis, sentiment analysis and space–time analysis have been used, followed by multivariate analysis to validate the findings.

Findings

An evolution in CEOs’ strategic focus surrounding SDG dimensions was found, from economic in pre-pandemic phase to social and environment during the pandemic. The SDG disclosure on social media by the Fortune CEOs seems to have an influence on their social media reputation, whereas EO has no impact on social media reputation.

Research limitations/implications

Wise practice of EO in information diffusion by CEOs on social media may lead to a healthy relationship with the stakeholders and better firm performance. The SDG adoption at organisation level contributes towards a sustainable society and helps tackling the challenges faced during the pandemic.

Originality/value

This study analyses the contribution of the Fortune firms to achieve a sustainable society in a pandemic environment by strategic adoption of SDGs and effective use of digital platforms.

Details

Journal of Enterprise Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-0398

Keywords

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Article
Publication date: 27 July 2021

Brooke Hansen, Peter Stiling and Whitney Fung Uy

As the UN Sustainable Development Goals (SDGs) have been widely adopted since 2015, higher education institutions (HEIs) are experimenting with ways they can be measured…

Abstract

Purpose

As the UN Sustainable Development Goals (SDGs) have been widely adopted since 2015, higher education institutions (HEIs) are experimenting with ways they can be measured, reported and incorporated into all realms of the university. In this process, the challenges of SDG integration into HEIs have become more evident, from lack of resources and sustainability literacy to having multiple disconnected programs that feature the SDGs.

Design/methodology/approach

A mixed methods approach using archival materials, literature reviews, interviews and participant observation has been adopted for a case study at a university in the process of adopting the SDGs in multiple areas.

Findings

The University of South Florida began with efforts to incorporate SDGs at the undergraduate level, such as the Global Citizens Project that brands both events and courses with SDGs. Institutional changes coupled with the launch of the Times Higher Education University Impact Rankings provided more opportunities to have broader conversations about SDGs in all areas of campus.

Details

International Journal of Sustainability in Higher Education, vol. 22 no. 5
Type: Research Article
ISSN: 1467-6370

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Article
Publication date: 16 July 2021

Olayinka Adedayo Erin and Omololu Adex Bamigboye

The 2030 Agenda and the sustainable development goals (SDG) have gained considerable attention in research and public debate. This calls for accounting research on the…

Abstract

Purpose

The 2030 Agenda and the sustainable development goals (SDG) have gained considerable attention in research and public debate. This calls for accounting research on the subject of SDG disclosure. Based on this premise, this paper aims to evaluate and analyze the extent of SDG reporting by 80 listed firms from 8 selected African countries for the period of 2016 to 2018.

Design/methodology/approach

The study adopts a content analysis and survey method to evaluate the extent of SDG reporting by the selected African countries. This paper conducted content analysis through the use of the PricewaterhouseCoopers (PwC) framework and Global Reporting Initiative (GRI) framework to gauge the extent of firms’ compliance with SDG reporting. Also, this paper uses the business reporting indicators for each SDG developed by GRI to determine the compliance level of the selected firms regarding SDG reporting. The survey was targeted at the big four audit firms (PwC, KPMG, Ernst and Young and Deloitte and Touche).

Findings

The evaluation of SDG disclosure by the 80 listed firms in Africa is still at a very low level except for South African firms. Also, the findings of the business reporting indicators for each SDG target show that most of the firms show little or no concern to report on SDG activities. The result of the research survey indicates that voluntary disclosure, lack of management commitment, lack of regulatory enforcement and cost implications account for low SDG disclosure by the selected African firms.

Research limitations/implications

This study fails to consider the qualitative research approach in determining the extent of SDG disclosure in Africa, as the study did not allow respondents to freely express their opinion on SDG disclosure, as a large part of the survey used close-ended questionnaires.

Practical implications

This study’s findings call for clear responsibility and a strong drive for SDG performance from corporate institutions in Africa. While the overall responsibility rests on the government, the actualization of SDG cannot be achieved without support from corporate organizations. The empirical approach used in this study emphasizes the need for corporate organizations to embrace sustainable practices and to integrate SDG information into their reporting cycle.

Originality/value

This study contributes to growing literature in the area of corporate reporting, sustainability reporting and SDG research in Africa and other emerging economies. Also, this study provides original insight into the contribution of accounting research toward the achievement of SDG.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 9 August 2021

Jayden Holmes, Oli Rafael Moraes, Lauren Rickards, Wendy Steele, Mette Hotker and Anthony Richardson

The purpose of this paper is to explore emerging synergies and tensions between the twin moves to the United Nations Sustainable Development Goals (UN SDGs) and online…

Abstract

Purpose

The purpose of this paper is to explore emerging synergies and tensions between the twin moves to the United Nations Sustainable Development Goals (UN SDGs) and online learning and teaching (L&T) in higher education institutions (HEIs).

Design/methodology/approach

A preliminary global exploration of universities’ SDG-based L&T initiatives was undertaken, using publicly available grey and academic literature. Across a total sample of 179 HEIs – identified through global university rankings and analysis of all 42 Australian universities – 150 SDG-based L&T initiatives were identified. These were analysed to identify common approaches to embedding the SDGs.

Findings

Five key approaches to embedding the SDGs into online (and offline) HEI L&T were identified: designing curricula and pedagogy to address the SDGs; orienting the student experience towards the SDGs; aligning graduate outcomes with the SDGs; institutional leadership and capability building; and participating in cross-institutional networks and initiatives. Four preliminary conclusions were drawn from subsequent analysis of these themes and their relevance to online education. Firstly, approaches to SDG L&T varied in degree of alignment between theory and practice. Secondly, many initiatives observed already involve some component of online L&T. Thirdly, questions of equity need to be carefully built into the design of online SDG education. And fourthly, more work needs to be done to ensure that both online and offline L&T are delivering the transformational changes required for and by the SDGs.

Research limitations/implications

The research was limited by the availability of information on university websites accessible through a desk-top review in 2019; limited HEI representation; and the scope of the 2019 THE Impact Rankings.

Originality/value

To date, there are no other published reviews, of this scale, of SDG L&T initiatives in universities nor analysis of the intersection between these initiatives and the move to online L&T.

Details

International Journal of Sustainability in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1467-6370

Keywords

Abstract

Details

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

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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

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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.

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Article
Publication date: 12 June 2020

Therese Ferguson and Carmel Geneva Roofe

The purpose of this case study is to focus on the role of higher education in the realisation of Sustainable Development Goal (SDG) 4, discussing both challenges and…

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Abstract

Purpose

The purpose of this case study is to focus on the role of higher education in the realisation of Sustainable Development Goal (SDG) 4, discussing both challenges and opportunities. Drawing on the example of The University of the West Indies (UWI) School of Education (SOE) (Mona Campus in Jamaica), this paper illustrates how higher education can move SDG 4 forward in a realistic and significant way.

Design/methodology/approach

Drawing on the literature and case study experiences implementing education for sustainable development-related activities within a SOE, opportunities and challenges regarding SDG 4 and higher education institutions (HEIs) are identified and outlined. The SOE at the UWI campus is used as an illustrative case study to highlight the ways in which HEIs can drive SDG 4 through teaching, programme and course development, research and outreach activities.

Findings

Based on the literature examined, along with the case study, the paper argues that HEIs must help to shape and lead the SDG 4 agenda by being integrally involved and no longer watching from the side lines. A framework to aid HEIs in achieving outcomes associated with SDG 4 is then proffered. The intent is that this will not only help shape discourse but also shape actions, as the demand for higher education increases across the globe.

Originality/value

This paper uses a Caribbean regional HEI as the basis for the framework proposed to aid HEIs in achieving SDG 4 outcomes. This brings to the fore discourse from the global south, as space that is often missing from the discussion.

Details

International Journal of Sustainability in Higher Education, vol. 21 no. 5
Type: Research Article
ISSN: 1467-6370

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Article
Publication date: 21 February 2020

Ana Marta Aleixo, Ulisses M. Azeiteiro and Susana Leal

The study aims to examine the vertical integration of the sustainable development goals (SGDs) in Portuguese public higher education institutions, namely, at the level of…

Abstract

Purpose

The study aims to examine the vertical integration of the sustainable development goals (SGDs) in Portuguese public higher education institutions, namely, at the level of undergraduate and master’s degrees, and the extent to which Portuguese higher education institutions (HEI) are preparing for the United Nations’ call to promote SDGs.

Design/methodology/approach

A content analysis of the designations and objectives of the 2,556 undergraduate and master’s degrees (in 33 Portuguese public higher education institutions) was done to determine whether they promote at least one SDG.

Findings

The results show that 198 courses directly address at least one SDG; on average, each higher education institution (HEI) has six courses that explicitly address at least one SDG; universities have more courses in SDG areas than in polytechnics; more master’s degrees embrace SDGs than undergraduate degrees; and most of the courses addressing SDGs are from the social sciences and humanities areas and from natural and environmental sciences.

Originality/value

This paper serves to raise the awareness of Portuguese HEIs of their role and responsibility in furthering SGDs.

Details

International Journal of Sustainability in Higher Education, vol. 21 no. 2
Type: Research Article
ISSN: 1467-6370

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Book part
Publication date: 18 November 2020

Eleanor Gordon

Target 16.7 of the Sustainable Development Goals (SDG) refers to the need for ‘responsive, inclusive, participatory and representative decision-making’ to facilitate just…

Abstract

Target 16.7 of the Sustainable Development Goals (SDG) refers to the need for ‘responsive, inclusive, participatory and representative decision-making’ to facilitate just, peaceful and inclusive societies. This chapter discusses why it is important that security and justice institutions, and decision-making therein, are responsive, inclusive, participatory and representative; how to develop such institutions; and how to measure success in this regard. It is argued that the limited scope of the official SDG indicators used to measure progress risks action being taken on less tangible and less measurable but often more meaningful aspects of building just, peaceful and inclusive societies. The chapter argues that facilitating more inclusive decision-making, especially in the security and justice sector (redistributing power), and evaluating progress in this regard (determining what success looks like) are both highly political undertakings. These undertakings are thus, fraught with practical difficulties and likely to generate resistance from those who have a vested interest in retaining the status quo. Retaining focus on the Target and overarching Goal, however, can help avoid implementation being derailed by being distracted by a huge data gathering exercise to respond to a narrow set of quantifiable indicators. It can also ultimately help facilitate transformational change towards just, peaceful and inclusive societies.

Details

The Emerald Handbook of Crime, Justice and Sustainable Development
Type: Book
ISBN: 978-1-78769-355-5

Keywords

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