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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 implementation and reporting of the sustainable development goals (SDGs) is one of the emerging challenges for higher education institutions (HEIs), but the lack of well-defined reporting structures and topics for this sector makes it difficult to map and evaluate HEI performance in relation to 2030 Agenda. This study aims to assess the SDG performance and reporting by the 13 HEIs that integrate the Times Higher Education Impact Ranking (THE_IR), from the perspective of the five pillars of the 2030 Agenda in the Portuguese context, where research on this topic is quite scarce.

Considering the THE_IR methodology, an SDG reporting assessment framework with 85 key topics has been developed to search for in the institutional reports of the 13 studied HEIs. For each topic, depending on the number of institutions that disclose it, a reporting index (RI) has been calculated, which was used to compare the level of reporting between the different SDGs and pillars.

Concerning HEIs’ SDG performance in the THE_IR, the People pillar was the one with the most HEIs ranked, followed by the Prosperity pillar. The Planet pillar was less highlighted. SDG reporting varied widely among Portuguese HEIs. The SDG RI presented a mean value of 43.1%. The Kruskal–Wallis test revealed that the RI for the Planet pillar (RI = 23.6%) was statistically and significantly lower than those for the People and Prosperity pillars (RI = 48.6% and 53.5%, respectively). The results thus demonstrated some conformity of the SDG reporting with Portuguese HEI performance in THE_IR. Aside from Goal 5, the SDGs 4 and 3 stood out in the first four positions of the HEIs in the THE_IR. Goals 3 and 4 were also the most disclosed in institutional reports.

This study proposed and applied a new SDG reporting assessment framework for HEIs, contributing to better evaluation of the inclusion of important SDG-related topics in their institutional reports.

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.

The global agenda of sustainable development goals (SDGs) has posed a major challenge to corporate organizations by addressing sustainability issues within their business model and strategy. Based on this premise, this study provides empirical examination of SDG reporting of the top fifty (50) listed companies in Nigeria for the period of 2016–2018.

The study adopts survey method and content analysis technique to analyze corporate SDG reporting of the selected firms. The study examines the top-50 listed firms in Nigeria based on their market capitalization. Questionnaires were distributed to financial managers of the top-50 listed firms and staffs of the big four audit firms from the governance and sustainability department. The fifty (50) firms selected are as follows: 17 firms from the financial sector, 13 firms from the consumer goods sector, 5 firms from the healthcare sector, 6 firms from the oil and gas sector, 5 firms from the industrial goods sector and 4 firms from the information technology sector. The content analysis was utilized through the PwC framework, Global Reporting Initiative (GRI) framework and International Integrated Reporting Council (IIRC) framework to gage the extent of firms' compliance regarding corporate SDG reporting. Also, the business reporting indicators for each SDG developed by GRI was employed to determine the compliance level of the selected firms with respect to corporate SDG reporting.

The empirical evidence shows that corporate organizations in Nigeria have performed poorly in corporate SDG reporting. The result of the survey reveals that lack of regulatory framework and voluntary disclosure are the major factors that contributes to low level of SDG reporting by Nigerian firms. Also, the result of the content analysis shows poor reporting on SDG activities. The result of the research survey indicates that voluntary disclosure, lack of management commitment and lack of regulatory enforcement accounts for low SDG disclosure by the selected Nigerian firms.

This study's findings call for clear responsibility and a strong drive for SDG performance from corporate institutions in Nigeria. Whilst 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.

This study contributes to growing literature in the area of corporate reporting and SDG research in Nigeria and other emerging economies.

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.

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 present a data mapping analysis that can be used for aligning the studio course with the United Nations (UN) Sustainable Development Goals (SDGs) by teaching professionals.

The UN 2030 Agenda for Sustainable Development Goals (SDGs), released in 2015, has received global attention from various disciplines and sectors. Professional organizations in architecture have accelerated the engagement between their members and SDGs. This paper analyzes the two volumes of the Architecture Guide to the UN 17 Sustainable Development Goals prepared by the efforts of professional organizations or consortiums and published by the UIA between 2018 and 2020. The buildings presented as best practices in these guidebooks were analyzed to demonstrate various ways of capturing the SDGs in the architectural studio when designing the course content, process and teaching materials.

The analysis presents the kinship among the SDGs and architectural concepts, which are retrieved from the sample buildings in the guidebooks. The findings also refer to the targets for each goal to generate an easily applicable pedagogical path in architectural education. The results are presented as a model approach for SDG-focused studio teaching.

An in-depth review of the literature reveals the need for research based on SDG-focused pedagogies and the UN Architecture Guide.

The purpose of this study is to contrast the capacity of tourism-specialized and non-tourism-specialized systems in small developing insular societies to achieve a well-being model aligned with the Agenda 2030.

The empirical method of this work consists of a panel-corrected standard errors analysis for a total of seven Caribbean Small Island Developing States (SIDS) to measure the contribution of both economic diversification and tourism specialization to well-being in the Agenda 2030 framework. Time period considered in the analysis include 2005–2019.

Linear and nonlinear relationships reveal the need to conjugate both tourism specialization and economic diversification in the 2030-development agendas of small developing insular societies as both represent a means to achieve a well-being model aligned with the Agenda 2030.

One of the main novelties of this work is that development is analyzed from a multidimensional point of view (standard of living, access to education and health services), as an integrated thinking that considers any tourism development model that defines a route with Sustainable Development Goals (SDGs) and Agenda 2030 as main destination in SIDS. Specifically, practical implications are given combining recommendations to foster development and face poverty (SDG-1), while inequalities situations are reduced (SDG-10) and decent jobs are generated (SDG-8). These implications also focus on strengthening local suppliers of goods and services from other sectors to be integrated into the destination value chain (SDG-2), ensuring access to education (SDG-4) and contributing to gender equality (SDG-5).

这项工作的实证方法包括对7个加勒比海小岛屿发展中国家进行面板校正标准误差（PCSE）分析, 以衡量经济多样化和旅游专业化对2030年议程框架中的福祉的贡献。分析中考虑的时间段包括2005–2019年。

这项工作的目的是对比小型发展中岛国社会的旅游专业系统和非旅游专业系统的能力, 以实现与2030年议程相一致的福祉模式。

线性和非线性关系表明, 在发展中小岛国社会的2030年发展议程中, 需要将旅游专业化和经济多样化结合起来, 因为两者都是实现与2030年议程一致的福祉模式的手段。

这项工作的主要创新点之一是, 从多维的角度（生活水平、受教育机会和健康服务）来分析发展, 作为一种综合思维, 考虑任何旅游发展模式, 确定了一条以可持续发展目标和2030年议程为主要目的地的小岛屿发展中国家路线。具体来说, 在减少不平等状况（SDG-10）和创造体面工作（SDG-8）的同时, 结合促进发展和面对贫困（SDG-1）的建议, 给出了实际意义。此外, 要加强其他部门的货物和服务的当地供应商, 以融入目的地价值链（SDG-2）, 保证受教育的机会（SDG-4）和促进性别平等（SDG-5）。

El método empírico de este trabajo consiste en un análisis de errores estándar corregidos por panel (PCSE) para 7 Pequeños Estados Insulares en Desarrollo para medir la contribución al bienestar a través de la especialización turística y la diversificación económica en el marco de la Agenda 2030. El horizonte contemplado en el análisis incluye 2005–2019.

El objetivo de este trabajo es contrastar la capacidad de los sistemas especializados y no especializados en turismo dentro de las pequeñas sociedades insulares en desarrollo para lograr un modelo de bienestar alineado con la Agenda 2030.

Las relaciones lineales y no lineales revelan la necesidad de conjugar tanto la especialización turística como la diversificación económica en las agendas de desarrollo 2030 de las pequeñas sociedades insulares en desarrollo, ya que ambas representan un medio para alcanzar un modelo de bienestar alineado con la Agenda 2030.

Una de las principales novedades de este trabajo es que se analiza el desarrollo desde un punto de vista multidimensional (nivel de vida, acceso a la educación y servicios de salud), como un pensamiento integrado que considera cualquier modelo de desarrollo turístico que defina una ruta con los ODS y la Agenda 2030 como destino principal en los PEID. En concreto, se ofrecen implicaciones prácticas que combinan recomendaciones para fomentar el desarrollo y hacer frente a la pobreza (ODS-1), al tiempo que se reducen las situaciones de desigualdad (ODS-10) y se generan empleos decentes (ODS-8). Asimismo, fortalecer a los proveedores locales de bienes y servicios de otros sectores para que se integren en la cadena de valor del destino (ODS-2), garantizar el acceso a la educación (ODS-4) y contribuir a la igualdad de género (ODS-5).

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.