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We applied a true-experimental randomized control posttest design to collect and analyze quantitative and qualitative data to compare the effects of the AR and traditional board games on students’ SDG learning achievements.

We applied a true-experimental randomized control posttest design to collect and analyze quantitative and qualitative data to compare the effects of AR and traditional board games on students' SDG learning achievements.

Our analysis of the quantitative and qualitative data revealed that the effects of AR and traditional board games on the students' cognitive outcomes differed significantly, indicating the importance of providing a situated learning environment in SDG education. Moreover, the students perceived that the incorporation of the AR game into SDG learning improved their learning effectiveness – including both cognitive and affective dimensions – thus confirming its educational value and potential in SDG learning.

To the best of our knowledge, this is the first study to explore the effectiveness of different learning tools (AR and traditional board games) and to evaluate the importance of providing a situated learning environment through a true-experimental randomized control posttest design.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

Digital technology and SDGs have gained increasing interest from the research community. This chapter aims to explore the field through a holistic review of 188 publications from 2017 to 2022. For the systematic review of 188 articles, a three-step methodology comprising of PRISMA guidelines was performed, bibliometric analysis and text analysis using VOS-Viewer and Sentiment Analysis using RStudio had been undertaken. Bibliographic coupling revealed the following clusters Digital Space (Over all SDG), Localising SDGs, Financial Systems and Growth (SDG 8), Sustainable Supply Chain (SDG 9), Education (SDG 4), Energy Management (SDG 7), Smart Cities (SDG 11 and 13), Gender, Skills, and Responsibility (SDG 5 and 12), Food Management (SDG 1, 2 and 3), Business Innovation (SDG 8 and 9) and ICT (SDG 9). Next, co-occurrence analysis highlighted the following clusters Circular Economy (SDG 8), Higher Education System (SDG 4), Digital health (SDG 3), Industry 4.0 (SDG 9) and Supply Chain Management (SDG 9). Next, text analysis traced the most relevant areas of work within the theme. Finally, sentiment analysis revealed positive sentiments of the field. The research concluded that only a few SDGs had found major focus while the others don't have any solid ground in the literature. This chapter presents a knowledge structure by mapping the most relevant SDGs in the context of digital technology and sets directions for future research.

Sustainable development requires businesses to improve their positive and reduce their negative impacts. This chapter discusses how the impact of business on sustainable development can be measured and managed using the sustainable development goals (SDGs). First, it introduces two complementary approaches for measuring impact: a top-down approach that departs from the economic activities that companies undertake; and a bottom-up approach that defines the impacts of individual companies. Second, it argues that companies can manage their impacts on the SDGs through a nexus approach. Instead of treating SDGs as isolated silos, a nexus approach aims to advance multiple SDGs simultaneously (creating co-benefits) while reducing the risk that contributions to one SDG undermine progress on another (avoiding trade-offs).

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.

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.

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.

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.

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

Implementing the 17 Sustainable Development Goals (SDGs) unarguably demands huge financial investments. However, the United Nations has acknowledged the huge financial gap militating against the implementation of the SDGs worldwide, leading experts to question the possibility of complete implementation of the goals by their terminal dateline of 2030. While the bulk of the finance currently outlaid on the SDGs comes from traditional sources including foreign direct investments (FDIs), there is the need to focus more attention on developing and exploiting impact investments that are more suitable for financing development programmes and projects. In this chapter, the SDG implementation profiles of the 12 Arab West Asia countries concerning the five most targeted SDGs were evaluated and sustainable finance issues were discussed. Secondary data were retrieved from World Bank's DataBank. The data were descriptively analyzed. Based on the profiles generated, debt relief is put forward as a possible impact investment mechanism suitable for funding the SDGs. Specifically, this chapter recommends that outright cancellation of debts based on the debt-for-SGD swap could serve as some of the impact investments needed to boost the global drive for a developed, peaceful, and just world.

This paper aims to evaluate the progress made in achieving sustainable development goal-2 (SDG 2) in India, with a focus on ending hunger, ensuring food security, improving nutrition and promoting sustainable agriculture. The assessment uses data from SDG Index reports, which offer a comprehensive overview of the advancements made by 28 states and 8 union territories (UTs) in India.

The evaluation is based on information derived from three editions of the SDG Index reports, initially published in 2018 and subsequently in 2019 and 2020. These reports provide a detailed analysis of the status and achievements of different states and UTs in relation to SDG 2. The categorization of states and UTs into aspirant, performer, front runner and achiever categories serves as a crucial framework for assessing the progress.

Despite concerted efforts by India, the majority of states and UTs are positioned in the aspirant and performer categories, suggesting that significant challenges persist in achieving SDG 2 targets. The results emphasize the necessity for stronger measures to elevate states and UTs to the categories of front-runners and achievers. The persistent challenges of malnutrition, hunger and their economic ramifications require immediate and strategic interventions to address these pressing concerns.

This paper contributes to the existing literature by providing a comprehensive analysis of the progress towards SDG 2 in India, using the insights from the SDG Index reports. The categorization framework used in this assessment offers a nuanced understanding of the challenges faced by different regions, highlighting the original contribution of this study. The findings underscore the urgency of targeted efforts to address malnutrition, hunger and related issues, emphasizing the importance of sustained commitment to achieving SDG 2 for the overall well-being of vulnerable populations.

Implementing the sustainable development goals (SDGs) has proven a significant challenge for companies. While multinational enterprises (MNEs) have shown a real intention to contribute to these goals, they face major barriers in implementing the SDGs in their core business strategies. Extant academic studies on this phenomenon have primarily explored why companies “should” address the SDG agenda but have not (yet) explored what “works,” what does not “work,” and why. Therefore, evidence of a sizable gap between intention and realization is growing. Besides, there is a limited explanation for the existence of this gap and no validated implementation models that could help overcome it. Additionally, management research remains relatively fragmented. The diversity of existing theoretical and empirical frameworks makes it difficult to consolidate scientific and practical insights on “how” to guide companies to accelerate the global goals through their core operations.

This study is one of the first attempts to draw lessons from extant research on effective SDGs’ implementation strategies. For that, we upgrade the “SDG Compass,” which has been recognized as a leading framework for SDGs implementation in companies’ core activities. A critical assessment of the literature on the SDGs implementation has been conducted through a systematic literature review (SLR) and bibliometric analysis. This has helped us identify gaps in the SDG implementation practice and accumulate relevant insights supporting a more integrated and upgraded implementation framework: the SDG Compass+. This framework can advance coordinated theoretical and practical research by identifying the antecedents and critical factors of impactful SDG implementation strategies.

The purpose of this study is to examine the existence of greenwashing and sustainable development goal (SDG)-washing processes by comparing ex ante (SDG Compass) and ex post (SDG Compliance) indicators and investigating whether the limitations associated with these indicators encourage companies to engage in washing processes.

The authors use a sample of 1,154 companies included in the S&P Sustainability Yearbook (formerly the RobecoSAM Yearbook). The authors test for the presence of greenwashing by comparing ex ante and ex post indicators for each SDG, whereas to test for SDG-washing, the authors compare the two ex ante and ex post approaches considering the full set of SDGs.

The results show that there is no consistency between the two types of indicators to measure the level of SDG implementation in organisations. This lack of consistency may facilitate both greenwashing and SDG-washing processes, which is due to the design and limitations of these measurement tools.

Companies may choose those indicators that paint their commitment to the SDGs in the best light, but they may also select indicators based on the SDGs they want to report on. These two options would combine greenwashing and SDG-washing.

The shift towards improved standards and regulations for measuring SDG achievement is the result of several social factors such as investor scrutiny, regulatory reform, consumer awareness and increased corporate accountability.

Few previous studies have analysed in detail the interaction between greenwashing and SDG-washing. They focus on the use of ex ante or ex post indicators separately, with samples composed of local companies, and without considering the whole set of SDGs.