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Article
Publication date: 12 March 2024

Olayinka Adedayo Erin and Paul Olojede

The Agenda 2030 have drawn a lot of interest in academic studies. This necessitates accounting research on nonfinancial reporting and sustainable development goals (SDG…

Abstract

Purpose

The Agenda 2030 have drawn a lot of interest in academic studies. This necessitates accounting research on nonfinancial reporting and sustainable development goals (SDG) disclosure in an under-investigated context. The purpose of this study is to examine the contribution of nonfinancial reporting practices to SDG disclosure by 120 companies from 12 African nations for the years 2016 to 2020.

Design/methodology/approach

The study uses a content analysis to gauge how much information are disclosed on SDG by the selected firms. The authors carried out content analysis using the global reporting initiative frameworks to determine the level of SDG disclosure across the companies by examining the selected nonfinancial reports.

Findings

Sustainability reports account for 50% of such SDG disclosure making it the highest. This is followed by corporate social responsibility report which accounts for 23%, while environmental reports account for 20% and Chairman’s statement accounts for 7%. The result is expected since corporate sustainability report has been the major channel for disclosing activities relating to social and governance issues in recent times.

Practical implications

The results of this study demand that corporate entities in Africa take responsibility for their actions and exert significant effort to achieve the SDG. While the government has the main responsibility, corporate entities must support the SDG to be realized.

Originality/value

To the best of the authors’ knowledge, this study is one of the few studies that examines nonfinancial reporting practices with a focus on SDG disclosure. In addition, this study offers novel insight into how accounting research contributes to nonfinancial reporting practices and SDG disclosure.

Details

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

Keywords

Article
Publication date: 31 January 2024

Fara Azmat, Ahmed Shahriar Ferdous, Faisal Wali, Mohammad Badrul Muttakin and Mohammed Ziaul Haque

This study examines whether engagement with Sustainable Development Goal (SDG)-focused specialized training programs enable senior public officials (focal actor) to collectively…

Abstract

Purpose

This study examines whether engagement with Sustainable Development Goal (SDG)-focused specialized training programs enable senior public officials (focal actor) to collectively deliver on public services that have a transformational societal impact over time. Further, the study explores the factors that impede and facilitate the delivery of such services. The authors do so by using service mechanics theorization and drawing on the lens of actor and collective engagement.

Design/methodology/approach

This study undertakes a longitudinal exploratory qualitative study design. SDG-focused training programs were delivered, as interventions, for two cohorts of senior public officials from Bangladesh in an Australian University in 2017 and 2019. In-depth interviews were conducted upon the training's completion and then after 8- and 12-month intervals to assess the short- and long-term impact respectively.

Findings

An empirical framework is proposed from the study findings. It shows that engagement – cognitive, emotional and behavioral – with SDG-focused specialized training programs enables focal actors (i.e. senior public officials) to engage other actors (other public officials, community members) in networks, facilitated the delivery of SDG-aligned public services. Such engagement results in a transformative impact that spans micro (individual), meso (organizational) and macro (societal) levels over time. Factors that impede and facilitate SDG-aligned delivery of public services are also identified.

Research limitations/implications

Theoretically, the authors contribute to the literature that relates to actor and collective engagement, SDG-focused capacity-building training programs and service mechanics. Practically, this study informs organizations about the ways that they can effectively engage their senior employees with capacity-building training programs that focus on sustainability.

Originality/value

This study is one of the few that connects the interface between public service delivery for enacting societal changes and SDG-focused capacity-building training programs through service mechanics theorization and using the lens of actor and collective engagement.

Details

Journal of Service Theory and Practice, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2055-6225

Keywords

Article
Publication date: 11 December 2023

Chi-Un Lei, Wincy Chan and Yuyue Wang

Higher education plays an essential role in achieving the United Nations sustainable development goals (SDGs). However, there are only scattered studies on monitoring how…

Abstract

Purpose

Higher education plays an essential role in achieving the United Nations sustainable development goals (SDGs). However, there are only scattered studies on monitoring how universities promote SDGs through their curriculum. The purpose of this study is to investigate the connection of existing common core courses in a university to SDG education. In particular, this study wanted to know how common core courses can be classified by machine-learning approach according to SDGs.

Design/methodology/approach

In this report, the authors used machine learning techniques to tag the 166 common core courses in a university with SDGs and then analyzed the results based on visualizations. The training data set comes from the OSDG public community data set which the community had verified. Meanwhile, key descriptions of common core courses had been used for the classification. The study used the multinomial logistic regression algorithm for the classification. Descriptive analysis at course-level, theme-level and curriculum-level had been included to illustrate the proposed approach’s functions.

Findings

The results indicate that the machine-learning classification approach can significantly accelerate the SDG classification of courses. However, currently, it cannot replace human classification due to the complexity of the problem and the lack of relevant training data.

Research limitations/implications

The study can achieve a more accurate model training through adopting advanced machine learning algorithms (e.g. deep learning, multioutput multiclass machine learning algorithms); developing a more effective test data set by extracting more relevant information from syllabus and learning materials; expanding the training data set of SDGs that currently have insufficient records (e.g. SDG 12); and replacing the existing training data set from OSDG by authentic education-related documents (such as course syllabus) with SDG classifications. The performance of the algorithm should also be compared to other computer-based and human-based SDG classification approaches for cross-checking the results, with a systematic evaluation framework. Furthermore, the study can be analyzed by circulating results to students and understanding how they would interpret and use the results for choosing courses for studying. Furthermore, the study mainly focused on the classification of topics that are taught in courses but cannot measure the effectiveness of adopted pedagogies, assessment strategies and competency development strategies in courses. The study can also conduct analysis based on assessment tasks and rubrics of courses to see whether the assessment tasks can help students understand and take action on SDGs.

Originality/value

The proposed approach explores the possibility of using machine learning for SDG classifications in scale.

Details

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

Keywords

Article
Publication date: 15 December 2023

Idoya Ferrero-Ferrero, María Jesús Muñoz-Torres, Juana María Rivera-Lirio, Elena Escrig-Olmedo and María Ángeles Fernández-Izquierdo

The purpose of this paper is to explore how effectively leading sustainable hotels have integrated Sustainable Development Goals (SDGs) into their reporting. The main aim is to…

Abstract

Purpose

The purpose of this paper is to explore how effectively leading sustainable hotels have integrated Sustainable Development Goals (SDGs) into their reporting. The main aim is to pinpoint areas for improvement concerning SDG reporting which can help the hospitality industry to achieve a transformation in a more SDG-aligned global tourism system.

Design/methodology/approach

For this study, a content analysis technique was used to extract the information regarding strategic consistency of SDG reporting. Both qualitative and quantitative approaches were applied to the analysis of this information. This paper seeks to assess the extent to which the materiality analysis, corporate targets and performance indicators defined by the world’s top sustainable hotels in their sustainability reports are consistent with those SDGs linked to the business. To that end, the authors have selected the most sustainable hotels according to the SAM Corporate Sustainability Assessment in 2020.

Findings

The results of this study show that the most sustainable hotel companies did not take a strategic consistency approach when reporting the SDGs. These findings identify four areas for improvement concerning reporting, which may promote the adoption of a strategic and consistent approach in SDG reporting.

Practical implications

This study includes a set of recommendations to provide the market with complete, coherent and comparable information on their contribution to the SDGs and, therefore, foster collective learning to bring about sustainable tourism transformation.

Originality/value

This paper represents a contribution to the discussion on the strategic or symbolic implementation of SDGs at a corporate level. In addition, this paper reflects a deeper understanding of how hotel companies could improve their reporting and management system to contribute to SDGs.

Details

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

Keywords

Article
Publication date: 15 August 2023

Fabio Rizzato, Alberto Tonelli, Simona Fiandrino and Alain Devalle

The study aims to empirically investigate whether the disclosure of Sustainable Development Goals (SDGs) affects the level of integrated thinking and reporting (ITR) on a sample…

Abstract

Purpose

The study aims to empirically investigate whether the disclosure of Sustainable Development Goals (SDGs) affects the level of integrated thinking and reporting (ITR) on a sample of European listed companies.

Design/methodology/approach

The sample focusses on companies listed to the STOXX Europe 600 Index. Data have been gathered from Refinitiv DataStream for the period 2019–2020 for the measures of ITR level and SDG disclosure. Then, a multivariate regression analysis is developed to test whether or not, and if so, to what extent, SDG disclosure affects the level of ITR.

Findings

SDG disclosure has been increased over time and companies have primarily focussed on SDG 8, SDG12 and SDG 13 demonstrating their awareness on sustainability issues close to the core business and on the climate urgency. Furthermore, SDG disclosure leads to a higher level of ITR meaning that SDG disclosure is an important pillar contributing to ITR.

Research limitations/implications

The empirical analysis has not deeply investigated each component of ITR and SDG disclosure.

Practical implications

The research can be useful for companies aiming to improve their commitment towards the SDG implementation with an integrated approach. Moreover, the study sheds light on the importance of the SDG disclosure as a determinant of ITR.

Originality/value

The research contributes to literature in the stream of sustainability accounting, by adding new insights on ITR linked to SDG disclosure. To the best of the authors’ knowledge, the originality of the study lies in the inclusion of SDG disclosure as a determinant for ITR that has not been analysed by academics yet.

Details

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

Keywords

Article
Publication date: 5 March 2024

Jan Beyne and Lars Moratis

This paper aims to contribute to existing academic work and business practice by presenting original empirical findings and by providing insights into priority setting on…

Abstract

Purpose

This paper aims to contribute to existing academic work and business practice by presenting original empirical findings and by providing insights into priority setting on Sustainable Development Goals (SDGs) in organizations. From an academic viewpoint, it not only adds to previous work on the topic of SDG materiality (e.g. Van Tulder and Lucht, 2019) but also aims to contribute new insights into the steps that are crucial and influence the adoption of the SDGs in materiality assessments. It may also add to the literature by providing new knowledge on the strategic considerations that organizations may make and institutional dynamics that encourage organizations to implement the SDG materiality method.

Design/methodology/approach

By executing a national survey research in Belgium through a collaboration between academics of Antwerp Management School, Louvain School of Management (UCLouvain) and the University of Antwerp, and supported by Belgium’s Federal Institute of Sustainable Development, the authors have obtained several insights into the SDG landscape in Belgium for various types of organizations, including companies, governmental and nongovernmental organizations and educational institutions. This research builds further on a first national survey (SDG Barometer Belgium, 2018) on the adoption and implementation of the SDGs. However, an important aim of this research is to shift the emphasis to more prominent new elements, such as whether or not organizations use the SDGs in materiality assessments. While the main part of the data for this research were collected through an online questionnaire, document analyses were conducted based on the sustainability reports of BEL 20 companies, the benchmark stock market index of Euronext Brussels consisting of 20 companies traded at the Brussels Stock Exchange, and seven interviews were held to obtain additional insights.

Findings

A total of 386 organizations across sectors responded to the question “Does your organization perform a materiality analysis”, of which 210 organizations completed the question “Does your organization align the materiality analysis with the SDGs,”after an “exit route” based on a positive answer to the first question. When diving into the survey results, the authors see that no more than 12% of the 210 organizations performing a materiality analysis align their materiality analysis with the SDGs, while 14% indicate that they do not account for the SDGs at all in their materiality analyses. The results show that 41% of the organizations take into account the SDGs to a certain degree when performing their materiality analysis. Speculating on an explanation for these results, it may be the case that organizations do not yet think about coupling the SDGs to their materiality assessment, experience difficulties in practice or generally lack the knowledge for relating the SDGs to the sustainability topics that are relevant to them. This seems in line with other research (e.g. Van Tulder and Lucht, 2019), as the results of this study indicate that it seems to be difficult for organizations to relate the SDGs to the existing sustainability priorities or materiality analyses of companies.

Originality/value

The real contribution of this paper essentially lies in the description of the Janssen Pharmaceuticals case. The company recognized that today’s internally focused approach to goal setting is not enough to address global challenges. Hence, looking at what is needed externally from a global perspective, taking into account sustainability thresholds and setting ambitions accordingly, is needed to bridge the gap between current performance and required performance. From the Janssen Pharmaceuticals case, the authors learned that external stakeholders are an extremely useful source of information to address the required performance by using the SDG framework. For sure, SDG materiality analyses are still in an early phase of development and knowledge on how to conduct such an analysis may be lacking. Future efforts – or the lack thereof – may indicate whether or not companies consider such analyses as sufficiently relevant. Although the uptake of the SDGs is in progress, it remains to be seen which, if any, materiality method will eventually turn out as a new dominant way of defining material issues. The findings presented in this study hopefully serve as a basis for further investigation of the topic.

Details

Corporate Governance: The International Journal of Business in Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 11 January 2024

Andrea Cuesta-Claros, Gary Bonar, Shirin Malekpour, Rob Raven and Tahl Kestin

This case study explores different perspectives on integrating the Sustainable Development Goals (SDGs) in universities to achieve university transformations. This study…

Abstract

Purpose

This case study explores different perspectives on integrating the Sustainable Development Goals (SDGs) in universities to achieve university transformations. This study recognises that university actors think differently about the purpose of universities, hold diverse perspectives on the SDGs, and, thus, prefer specific types of SDG integration.

Design/methodology/approach

Using Q methodology, 29 participants from one university expressed their perspectives by sorting 50 statements covering different types of SDG integration. Statements were based on academic and grey literature on SDG integration in universities, and interviews with university actors from a previous study. After the sorting task, participants were interviewed to understand the reasons behind the placement of particular statements.

Findings

The study identifies three perspectives held by the study participants. Perspective 1 emphasises the value of the SDGs and supports a deep integration of the Goals in their university. Perspective 1 also advocates for incorporating the SDGs into the university’s identity. Perspective 2 sees the university’s purpose as more comprehensive than the SDGs; thus, the university should develop knowledge regardless of its relevance to the SDGs. This perspective supports a pragmatic integration of the SDGs – favouring actions that benefit the university without introducing significant changes. Finally, Perspective 3 argues that the university should approach the SDGs through social justice and empowerment lenses. This perspective also questions the suitability of the SDGs for universities, arguing that the SDGs fail to challenge current structures underpinning the unsustainability of the world.

Originality/value

Although previous studies have analysed diverse ways of understanding the SDGs in universities, to the best of the authors’ knowledge, this study is the first to treat the SDGs as a governance framework of 17 goals and adopt a whole-institution approach to study universities.

Details

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

Keywords

Article
Publication date: 12 October 2023

Erk Hacıhasanoğlu, Ömer Faruk Ünlüsoy and Fatma Selen Madenoğlu

The sustainable development goals (SDGs) are introduced to guide achieving the sustainable goals and tackle the global problems. United Nations members may perform activities to…

Abstract

Purpose

The sustainable development goals (SDGs) are introduced to guide achieving the sustainable goals and tackle the global problems. United Nations members may perform activities to achieve the predetermined goals and report on their SDG activities. The comprehension and commitment of several stakeholders are essential for the effective implementation of the SDGs. Countries encourage their stakeholders to perform and report their activities to meet the SDGs. The purpose of this study is to investigate the extent to which corporations’ annual reports address the SDGs to assess and comprehend their level of commitment to, priority of and integration of SDGs within their reporting structure. This research makes it easier to evaluate corporations’ sustainability performance and contributions to global sustainability goals by looking at the extent to which they address the SDGs.

Design/methodology/approach

In the study, it is revealed to what extent the reports meet the SDGs with the multilabel text classification approach. The SDG classification is carried out by examining the report with the help of a text analysis tool based on an enhanced version of gradient boosting. The implementation of a machine learning-based model allowed it to determine which SDGs are associated with the company’s operations without the requirement for the report’s authors to perform so. Therefore, instead of reading the texts to seek for “SDG” evidence as typically occurs in the literature, SDG proof was searched in relevant texts.

Findings

To show the feasibility of the study, the annual reports of the leading companies in Turkey are examined, and the results are interpreted. The study produced results including insights into the sustainable practices of businesses, priority SDG selection, benchmarking and business comparison, gaps and improvement opportunities identification and representation of the SDGs’ importance.

Originality/value

The findings of the analysis of annual reports indicate which SDGs they are concerned about. A gap in the literature can be noticed in the analysis of annual reports of companies that fall under a particular framework. In addition, it has sparked the idea of conducting research on a global scale and in a time series. With the aid of this research, decision-making procedures can be guided, and advancements toward the SDGs can be achieved.

Details

Corporate Governance: The International Journal of Business in Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 27 February 2024

Alex Opoku, Kelvin Saddul, Georgios Kapogiannis, Godwin Kugblenu and Judith Amudjie

This paper explores project managers' (PMs') role in contributing to and achieving sustainability within construction projects, particularly focusing on Sustainable Development…

Abstract

Purpose

This paper explores project managers' (PMs') role in contributing to and achieving sustainability within construction projects, particularly focusing on Sustainable Development Goal (SDG) 11.

Design/methodology/approach

Semi-structured interviews were conducted with 15 PMs working with construction firms in the UK. Thematic analysis was also performed on the qualitative data retrieved using the NVivo software.

Findings

The study’s findings revealed that PMs working on construction projects considered various sustainable construction processes in attempts to solve problems with traditional construction technology. Furthermore, it was revealed that the PM’s role was key in achieving the SDGs in general and SDG 11 in particular through the process of perfecting the client brief, ensuring the client’s financial stability and creating an environment of teamwork. In terms of specific competencies, sustainability leadership and sustainable innovative capability were revealed to suggest that a PM is the leader of change.

Originality/value

The study highlights the essential role of the PM in delivering sustainable construction projects as part of the drive to achieve SDG 11. The study impacts the construction industry in developing strategies and training programs that build PMs' competencies and skills for contributing to the world we want.

Details

International Journal of Managing Projects in Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1753-8378

Keywords

Article
Publication date: 31 January 2024

Olubukola Tokede and Anastasia Globa

This paper bridges the gap between the theory and practice by developing a life cycle sustainability tracker (LCST). The study is seeking to proffer solutions to an observed…

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Abstract

Purpose

This paper bridges the gap between the theory and practice by developing a life cycle sustainability tracker (LCST). The study is seeking to proffer solutions to an observed shortcoming of conventional life cycle sustainability assessment (LCSA) communication platforms. Notably, the static nature of the information provided on such platforms has made it difficult for them to be used for real-time decision-making and predictions. The main aim of this paper is to develop a LCST that facilitates a dynamic visualisation of life cycle sustainability results and allows for an integrated benchmark across the dimensions of sustainability.

Design/methodology/approach

The study leverages the model development capabilities of the design science research strategy in accomplishing a dynamic and novel communication platform. A life cycle thinking methodology and appropriate multicriteria decision approach (MCDA) is applied to accomplish a comprehensive, streamlined and replicable approach in mapping and tracking the progress of sustainable development goals (SDGs) in the National Infrastructure Pipeline (NIP) projects in India.

Findings

It was found that: (1) The use of the LCST tracker provides a dynamic and holistic insight into the key LCSA indicators with clearly defined benchmarks to assess the impact on the SDG 11, (2) The NIP projects achieve an upward trend across all the regions, and the percentage of opportunities ranges from 11 to 24%, with the South experiencing the highest growth and the North having the minimal increase in percentage and (3) The assessment score (52–58%) provides performance metrics that align well with the LCST – which ranges between “Fair” and “Average” for all the regions in India.

Originality/value

The novelty of this research is that the LCST provides a transparent and harmonised approach to reporting on the LCSA results. The LCST utilises heat maps and radial mapping to achieve an intuitive display of large amounts of highly heterogeneous data, thus allowing the synthesis of large sets of information compactly and with coherence. Progress towards the SDGs change on a yearly basis; hence, a dynamic LCSA tool provides a timely and the valuable context to map and track performance across different regions and contexts.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

1 – 10 of 441