Search results

1 – 10 of 427
Article
Publication date: 12 December 2023

Cristina del Río, Karen González-Álvarez and Francisco José López-Arceiz

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…

1350

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Practical implications

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.

Social implications

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.

Originality/value

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.

Details

Sustainability Accounting, Management and Policy Journal, vol. 15 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 30 April 2024

Fu-Ling Chung, Hsin-Hsuan Chung and Shu-Min Lin

This study aims to help scholars comprehend the major research themes on sustainable development goals (SDGs) in higher education which researchers from various fields have…

Abstract

Purpose

This study aims to help scholars comprehend the major research themes on sustainable development goals (SDGs) in higher education which researchers from various fields have explored and to propose several potential future research directions of the least researched SDG in higher education to support scholars in making up the gap in the field.

Design/methodology/approach

The authors adopted a bibliometric analysis method to review the extant literature from the Web of Science on SDGs in higher education from 2015 to 2023 and took a closer examination of the most researched SDGs discussed by scholars. This study specifically concentrated on studies that explicitly mentioned the term “Sustainable Development Goal” (or “SDG”) and applied VOSviewer to cluster common keywords of the most researched SDGs and explored related themes. Also, this study provided several potential future research directions of least researched SDG in higher education.

Findings

SDGs 3 and 4 were the most researched, and SDG 15 was the least researched. The three major themes of SDG 3 were Adult Issues of Sustainability, South Africa Issues of Sustainability, and Relationship between SDG 3 and SDG 4. The three major themes of SDG 4 were the Role of Universities in Sustainability, Sustainability during Covid-19, and Challenges of Implementation.

Originality/value

This study provided several potential future research directions of the least researched SDG in higher education to support scholars to make up the gap in the field. Also, this study pointed out some pedagogical strategies and competencies needed to aid higher education institutions in achieving the 17 SDGs.

Details

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

Keywords

Book part
Publication date: 17 May 2024

Sanjukta Niyogi and Soumyananda Dinda

Clean energy is the most demanding issue for sustainable development, especially in post-COVID-19 scenario. The Government of India (GOI) has adopted various reform policies in…

Abstract

Clean energy is the most demanding issue for sustainable development, especially in post-COVID-19 scenario. The Government of India (GOI) has adopted various reform policies in the energy sector focusing on Sustainable Development Goal 7 (SDG 7). India has taken initiative on SDG 7 to ensure access to sustainable energy for all. The core interest area of this paper is to analyse recent energy reform policies in energy sectors covering power generation, transmission, distribution and consumption and discusses mechanism SDG target achievement within 2030 in India. In the COVID-19 pandemic scenario, every country faces a major issue of energy security since the undisrupted energy security is related to energy demand. In the time period of pandemic, industrial energy demand goes down rapidly all over the world, especially in India. Though in the eve of festive season in India the difference between the energy supply and demand slightly overcomes. In the year 2003, GOI through Electricity Act opened electricity market for private participation to increase efficiencies. In the COVID-19 pandemic scenario, every country faces a major issue of energy security since the undisrupted energy security is related to energy demand. Further, the Ministry of Power has taken several policies such as National Electrification Policy in 2005, National Tariff Policy, Rural Electrification Policy in 2009 and Integrated Energy Policy. This policy brief paper highlights the progress of clean energy in India and provides their future trajectory towards achieving SDG targets, especially in the period of COVID-19 pandemic.

Details

International Trade, Economic Crisis and the Sustainable Development Goals
Type: Book
ISBN: 978-1-83753-587-3

Keywords

Article
Publication date: 5 August 2022

Md. Anwarul Islam, Rafia Sultana and Gunilla Widén

This study aims to investigate the sustainable development goals (SDGs) awareness of public librarians, their perceived understanding of public libraries to achieve United Nation…

Abstract

Purpose

This study aims to investigate the sustainable development goals (SDGs) awareness of public librarians, their perceived understanding of public libraries to achieve United Nation Sustainable Development Goals (UNSDGs) and identify the challenges affect the library adoption to SDGs.

Design/methodology/approach

In this study, a quantitative survey method was used to collect responses. The study population was all head of public libraries in Bangladesh. Seventy-one personalized individual e-mails with a link to a Web-based questionnaire were sent out to the public librarians (head of public libraries) inviting them to participate in this study. Fifty-nine responded to the survey, which was 83.09% of all population.

Findings

The findings revealed that public librarians working in different public libraries were generally aware of UNSDGs. The perceived understanding on the role of public libraries to achieve SDGs varies from SDG#1 to SDG1#7. However, most of the librarians’ responses ranked well in line with SDGs#1, #2, #3, #4 and #17, and they believed that their public libraries are doing well on some of these goals. Out of 17 SDGs, public libraries are working well on 7 goals. Lack of SDG-related activities, awareness, funds, implementation plan and unwillingness of the policymakers are challenges identified in this study.

Originality/value

There are not many studies on public libraries in Bangladesh, and the research areas are not diverse. There are only few studies in this area, and there is a need for different kinds of studies to reach a better overview and understanding when developing public library services to support SDGs. This could serve as the basis for a deeper study.

Details

Global Knowledge, Memory and Communication, vol. 73 no. 3
Type: Research Article
ISSN: 2514-9342

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. 32 no. 3
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 12 February 2024

María Victoria Rosique Rodríguez, Carmen de-Prado Ruiz-Santaella and María Ángeles Jordano Barbudo

The 2030 Agenda and the sustainable development goals (SDGs) constitute a new global roadmap for all institutions and sectors of society. Therefore, thanks to the initiative of…

Abstract

Purpose

The 2030 Agenda and the sustainable development goals (SDGs) constitute a new global roadmap for all institutions and sectors of society. Therefore, thanks to the initiative of Club of Córdoba for the Unesco (CUCO), a nonprofit association, in collaboration with the University of Cordoba, the need to create a tool for heritage management has been identified to guide personnel responsible for cultural heritage resources in the implementation of SDGs. The goal of this universal guide is to raise awareness of the importance of cultural heritage resources being aligned with the 2030 Agenda and provide the keys to apply the SDGs in the day-to-day activities of the different institutions. This publication is part of the proyect of the Junta de Andalucía “The Guide to Action on a Heritage Resource on the SDGs” (GARPODS).

Design/methodology/approach

SDG Compass is a powerful tool for the application of the SDGs in the business field and therefore has been considered appropriate to create a guide for cultural heritage resources based on it. To this end, we have held meetings with experts in the heritage field (directors and managers of different heritage resources in the province of Córdoba) both individually and collectively. Surveys have also been carried out on different interest groups (managers, employees, suppliers, visitors) which in turn have made it possible to provide an interdisciplinary nature to the sample and the results.

Findings

With the completion of this work, it has been proven that cultural heritage resource managers lack the necessary knowledge and resources to implement the SDGs in their management. Therefore, the proposed guide will be a practical tool that will allow all heritage resources to incorporate the SDGs into their management.

Originality/value

The tool proposed in this work, although it based on the SDG Compass methodology, aims to go beyond the business sphere and adapt to heritage resources so that they can apply the SDGs in their management. This work is ongoing and the full guide will be presented in February 2024.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-1266

Keywords

Article
Publication date: 29 March 2024

Ahmed O. El-Kholei, Ahmed S. Amer and Ghada A. Yassein

Sustainable design is a new paradigm to localize sustainable development. The Union Internationale des Architectes (UIA) prepared guidelines for architectural projects to…

Abstract

Purpose

Sustainable design is a new paradigm to localize sustainable development. The Union Internationale des Architectes (UIA) prepared guidelines for architectural projects to contribute to the Sustainable Development Goals (SDGs). Using the theory of change, the Department of Architecture at Menofia University set the 2023 graduation project to explore the possibility of adopting sustainable design principles and integrating SDGs into architectural education. The paper documents and evaluates the experiment to drive best practices and lessons learned.

Design/methodology/approach

The paper utilized a mixed design strategy utilizing qualitative and quantitative techniques. It gathered data from various sources, including a student questionnaire and unstructured interviews with external examiners. Data analysis included frequency distribution and sentiment, content and thematic analyses. Triangulation is applied, combining data, investigator and methodological triangulation to enhance the paper’s validity.

Findings

Integrating SDGs into the 2023 graduation project contributed to students’ understanding of sustainable urban development. Students demonstrated varying receptiveness to guidelines, focusing mainly on the SDGs (1-5, 7, 8, 10 and 11). Gender equality and economic empowerment struck a chord with the mostly female students, acknowledging that securing well-paying jobs is a way to escape the cycle of poverty. Challenges included limited resources and time constraints, a scarcity of Arabic reading materials and misunderstandings among students and staff, thus prompting collaborative efforts beyond standard studio hours. Despite challenges, the initiative contributes to sustainable urban development, providing valuable lessons learned and insights.

Originality/value

Integrating sustainable design principles into architectural education is doable but involves a complex process requiring careful preparation. The value lies in the tangible impact on sustainable urban development, emphasizing the importance of incorporating sustainable development concepts throughout the architectural curriculum. The authors advocate for increased awareness and education among stakeholders and suggest areas for future research by exploring a broader implementation and assessing the long-term effects on students’ mindsets and practices. Sustainable development is a means toward community prosperity, and the inquiry highlights the collective responsibility of scholars, practitioners and students in shaping a better future.

Details

Archnet-IJAR: International Journal of Architectural Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2631-6862

Keywords

Open Access
Article
Publication date: 16 April 2024

Tarja Niemela

Higher educational institutions, such as universities of applied sciences, have a significant role in promoting progress towards a sustainable future as defined by the United…

Abstract

Purpose

Higher educational institutions, such as universities of applied sciences, have a significant role in promoting progress towards a sustainable future as defined by the United Nations (UN) sustainable development goals (SDGs). This paper aims to identify how the UN SDGs are featured in master’s theses set in work–life contexts.

Design/methodology/approach

Using a descriptive review and content analysis, this study identified the number of SDGs appearing in 31 master’s theses. Sustainable development (SD) and corporate social responsibility were reflected using the approaches and models in the literature. Finland’s eight objectives for committing to SD were used to examine the commitments made by the business school of the university of applied sciences to achieve Agenda 2030.

Findings

Emphasising the value of higher education for SD, this study found that SDGs three, eight and 12 appeared most frequently in the theses. Sustainable and responsible dimensions reflected several issues concerning both the worlds of business and industry among the firms and organisations investigated by the master’s degree students in the business school at the Jyväskylä University of Applied Sciences.

Practical implications

This research holds practical and pedagogical value, serving to encourage master’s and PhD students to further explore research on SDGs and to shape public policy.

Originality/value

Sustainability was looked at in a new way as investigated by the theses. Ways to integrate the SDGs into management degree programmes and conduct research in the fields of business administration, tourism and hospitality management were identified.

Details

International Journal of Sustainability in Higher Education, vol. 25 no. 9
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 21 March 2023

Ulrika Karlsson Stigsdotter, Gaochao Zhang, Marie Christoffersen Gramkow and Ulrik Sidenius

The point of departure for this viewpoint paper is the current development in which landscape architects are working towards achieving the United Nations sustainable development…

Abstract

Purpose

The point of departure for this viewpoint paper is the current development in which landscape architects are working towards achieving the United Nations sustainable development goals and the associated cross-cutting pledge “Leave No One Behind”. The sustainable development goals 3 and 11 can be achieved through landscape projects that are inclusive and health promoting, and the authors argue that an evidence-based design process is needed to ensure that project designs deliver what they promise. However, most landscape architects are not trained in evidence-based design and are therefore unsure of what can be used as evidence. A further challenge is the lack of relevant and applicable research evidence for design processes.

Design/methodology/approach

The authors present a process model for evidence-based health design in landscape architecture as an overall framework on which the authors base their arguments. The model includes four topics of evidence: target group, human health, environment and use of nature. For each topic, the authors present their view on what may be considered as evidence and where it can be found or generated. The study view is supported by a detailed presentation of where and how evidence was found and generated in a design project for an accessible and health-promoting forest trail for people with mobility disabilities.

Findings

The authors suggest a broad definition of evidence, and that the design process should draw on evidence from relevant research and practice disciplines. Evidence can be found in multiple sources, for example, scientific articles, theoretical works and design guidelines. It can also be generated by landscape architects themselves, for example, through landscape analyses and stakeholder workshops. The evidence should guide and support the landscape architect and not dictate the design process.

Practical implications

The authors hope that the knowledge provided on the evidence-based health design process and on where to collect or how to generate evidence may inspire landscape architects in their future health design projects.

Originality/value

People with mobility disabilities face many health challenges and should potentially be able to benefit from visiting green spaces. The authors hope that the knowledge provided on the evidence-based health design process and on where to collect or how to generate evidence may inspire landscape architects in their future health design projects.

Details

Archnet-IJAR: International Journal of Architectural Research, vol. 18 no. 1
Type: Research Article
ISSN: 2631-6862

Keywords

Book part
Publication date: 6 May 2024

Hind Dheyaa Abdulrasool and Khawla Radi Athab Al-Shimmery

Implementing the 17 Sustainable Development Goals (SDGs) unarguably demands huge financial investments. However, the United Nations has acknowledged the huge financial gap…

Abstract

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.

Details

The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

Keywords

1 – 10 of 427