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This study aims to provide a framework aligning corporate social responsibility (CSR) initiatives with sustainable development goals (SDGs) 2030, applying the triple bottom line (TBL) approach. The research examines and evaluates the reach of Maharatna Central Public Sector Enterprises’ (CPSE) CSR spending towards sustainability and maps them with SDGs focusing on economic, social and environmental aspects. In addition, state-wise spending for CSR of all eligible Indian companies has been discussed.

The study used secondary data related to CSR spending and disclosure from the annual reports and sustainability reports accessible on the official websites of CPSE, Global Reporting Initiative standards, CSR Guidelines of Department of Public Enterprises and Securities Exchange Board of India, Government of India’s National Guidelines on Responsible Business Conduct (NGRBC) (2018) research papers, financial dailies and websites. The study includes the CPSEs awarded with the status of Maharatna companies under the Guidelines of Maharatna Scheme for CPSEs.

The top CSR initiatives focused on by Maharatna companies were related to poverty, hunger, sanitation and well-being, promotion of education and contribution to the Prime Minister’s National Relief Fund. These initiatives aligned with the top SDGs related to life on land, education and health care, which proved responsible business leadership (RBL) through TBL. The alignment indicates that India is moving towards sustainable development achievements systematically.

The practical consequences can be understood through the CSR spending of Maharatna Public Sector Undertakings towards economic, social and environmental aspects. The spending demonstrates their commitment, which other public and private sector organizations can adopt.

The Government of India’s NGRBC’s guidelines towards inclusive growth and equitable development, addressing environmental concerns, and being responsive to all its stakeholders is a thorough indication of driving the business towards being more responsible. This research has developed a framework aligning CSR and SDG through the TBL approach, which other developing countries can adopt as a model.

There is dearth of research among public sector company’s contribution towards attaining SDGs and demonstrating RBL. This research fulfils this gap. Mapping CSR activities to SDG’s also has not been clearly carried out in previous research, which is a contribution of this study.

This study aims to examine academic staff’s engagement with sustainable development goals (SDGs) in higher education institutions.

The triangulation, convergence model of the mixed methods research design was adopted as the strategy for inquiry. A total of 56 questionnaires and 25 interviews were used to collect the data, and this was buttressed by document review and use of secondary data obtained from Scival.

The results show moderate levels of engagement of academic staff with the SDGs. However, SDGs familiarisation is not correlated with the rate of localisation. The lack of funding deflated political will by university management, demotivated academia and shrinking government support are the leading impediments to SDGs localisation.

The results could be improved by using a larger sample size equally distributed across disciplines. Triangulation of academics’ views with those of students and non-academic staff could have improved the understanding of other dynamics involved in the localisation of SDGs by university teaching staff.

The results point towards the need for a university-based framework that interweaves national, institutional, thematic, structural and personal aspects into the SDGs implementation matrix. The underlying determinants of successful localisation of SDGs by academia need to be addressed through a bottom-up approach.

To the best of the authors’ knowledge, this paper is the first attempt in Zimbabwe to exclusively look at University teaching staff’s engagement with SDGs.

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.

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.

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.

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.

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.

The purpose of this study is to examine how different innovation efforts can support multinational enterprises’ (MNEs’) pursuits of sustainable development goals (SDGs) in emerging markets and under what circumstances they are applied.

The article comprises in-depth case studies on two high-profile Swedish MNEs: a telecom firm and a fast-fashion firm, with data collected both at the headquarter-level and local-market level.

The study shows that MNEs pursue a selection of prioritized SDGs in emerging markets. To overcome challenges related to attaining these goals, we find that MNEs engage in innovation efforts at different levels of commitment. In some instances, they engage in operational innovation aimed at relieving symptoms of sustainability misconduct and ensuring compliance. In other instances, they engage in systemic innovation efforts, which involve the actual market structures underlying sustainability problems.

MNEs are increasingly incorporating the United Nations SDGs into their innovation strategies. The study contributes to international business research on MNEs’ roles in realizing the SDGs by conceptualizing and discussing two pertinent approaches to innovation.

This paper aims to provide insights into the potential of digital technologies-based innovations for more inclusive healthcare by alleviating the affordability, accessibility and availability barriers to utilization of healthcare services. Also, it aims to provide insights into the potential of digital technologies-based innovations for more inclusive services, broadly.

A conceptual framework is inductively developed by analyzing real-world examples of digital technologies-based innovations for more inclusive healthcare through the lenses of economics of information in digital form and certain characteristics of services.

Concurrent implementation of digital technologies-based healthcare innovations with innovations and/or modifications in service processes can enable greater inclusivity by alleviating the affordability, accessibility and availability barriers to utilization of healthcare services.

Issues relating to inequities in healthcare, as a social problem, are the focus of research at multiple levels (e.g. global, national, regional and local) in several academic disciplines. In relation to the scope of the problems and challenges pertaining to providing quality healthcare to the unserved and underserved segments of society, worldwide, the contribution of the proposed framework to practice is modest. However, by highlighting the promise and potential of digital technologies-based innovations as solutions for alleviating barriers to affordability, accessibility and availability of healthcare services during various stages (prevention, detection, diagnosis, treatment and post-treatment follow-up) with illustrative vignettes and developing a framework, the article offers insights for future research. For instance, in reference to mission-driven social enterprises that operate in the product-market space for inclusive innovations under resource constraints, a resourcefulness-based view of the social enterprise constitutes a potential avenue for theory development and research.

Given the conceptual nature of the article, the implications for practice are limited to cognitive implications. Action implications (instrumental implications or implications for practice) are outside of the scope of the article.

Innovations that are economically viable, environmentally sustainable and socially impactful is one of the important issues of our times.

The proposed framework provides insights into the potential of digital technologies-based innovations for more inclusive healthcare by alleviating the affordability, accessibility and availability barriers in the context of emerging and less developed country markets and base of the pyramid segments of society in these markets.

The main objective of the study is to address the lack of sustainability assessments of smart connected health systems in the academic literature by presenting an assessment model to determine the alignment of these systems with the 17 Sustainable Development Goals (SDGs) proposed in the 2030 Agenda.

An evaluation model based on decision analysis is proposed that includes three phases: alignment framework, information gathering and assessment. This model measures the alignment of the connected health system with each of the 17 SDGs, identifying the goals and criteria associated with each SDG that the system achieves to satisfy.

The analysis reveals that the system has achieved more than 24% of the targets among the 17 SDGs. In addition, it identifies four sustainability challenges that the system potentially addresses in relation to the SDGs, providing valuable guidance for researchers and practitioners interested in sustainable health technology development.

The study's results have significant implications for policymakers and stakeholders in the health and technology sectors.

The originality of this study lies in its comprehensive approach to assessing the sustainability of connected health systems in the context of the SDGs, filling an important gap in the existing literature.

In line with the growing trend of companies focusing on achieving sustainable development goals (SDGs), this research paper aims to propose a classification of values of socially responsible companies aligned with the SDGs that these companies could fulfill.

The authors’ carried out a qualitative semiotic analysis of four companies as part of the corporate environmental communication initiative to focus on the corporate values conveyed in the messages. Using thematic analysis, the authors’ identified the SDGs achieved by their actions. By coding the values and the SDGs, the authors’ performed a top-down hierarchical classification, linking the value system to the SDGs.

This research unveils various relationships between corporate communication values and the practical implementation of specific SDGs. This paper sheds light on the central role of utilitarian values in achieving SDGs 7, 8, 9, 10, 11 and 13 and highlights the importance of existential values in reaching SDGs 8, 9, 10, 12, 11 and 17. Conversely, no utilitarian values contribute to the realization of SDGs 7, 8, 11, 13 and 17, while no existential values enable the achievement of SDGs 7, 12, 13 and 17.

This research makes a valuable contribution to the achievement of the SDGs by adopting a streamlined approach that aligns with specific company values. The classification of values by SDG provides an in-depth understanding of commitments toward these goals and promotes more coherent integration into corporate culture and business practices. This approach ensures that sustainable progress is aligned with the values communicated in their long-term strategy, enabling businesses to effectively address crises.

The purpose of this paper is to argue for a transformative shift towards an inclusive and socially responsible framework in accounting education. Integrating the United Nations Sustainable Development Goals (SDGs) into accounting curricula can help accountants contribute positively towards the goals’ aim. This represents not merely an educational reform but a call to action to forge a path that empowers accounting students to be technically proficient and socially conscious graduates who act as change agents working towards the public interest.

This study challenges the technical focus of accounting, conceptualising it as a multidimensional technical, social and moral practice, transcending traditional boundaries to address complex societal issues. This paper is primarily discursive, using autoethnography through presenting vignettes written by four female accounting educators across three geographical regions. These first-person narratives foster a sense of interconnectedness and shared responsibility within the accounting community, reflecting a collective commitment to integrating SDGs into accounting education. By sharing personal experiences, the authors invite readers to engage in reflective pedagogy and contribute to shaping a better world through accounting education.

The transformative potential of purposefully incorporating SDGs into accounting education is not just a theoretical concept. The vignettes in this study provide concrete evidence of how this integration can shape future accountants into socially conscious professionals driven by ethics, equity and environmental responsibility. Our collective reflection underscores the importance of collaboration and continuous learning in aligning accounting education with the SDGs, offering a hopeful vision for the future of this field.

This study builds on existing literature to encourage communication, curriculum development, collaborative teaching approaches, experiential learning opportunities, ongoing evaluation and community dialogue on reshaping accounting education by giving a rare insight into what and how people teach and from what broader motivations. It offers a practical roadmap for educators to integrate SDGs into their teaching.

This study explores how problem-based learning (PBL) programs can address Sustainable Development Goals (SDGs) via the higher education (HE) curriculum, teaching materials and relevant assessments, supporting learning at scale for HE institutions.

Employing SDGs and their indicators as the coding framework, our two-phase study evaluates the curriculum and teaching materials of seven PBL programs at a leading higher education institution (HEI). The first phase involved a content analysis to assess the degree of sustainability integration in 156 relevant courses. The second phase applied a semi-automated mapping protocol to analyze learning and teaching materials in 120 relevant courses.

The school aligns with 17 SDGs (100%), covering 94 indicators (55.62%). On average, each program within the school addresses over ten of these goals and incorporates more than 24 associated indicators. However, the study reveals an imbalance in the incorporation of SDGs, with some goals not yet deeply and comprehensively embedded in the curriculum. While there is a substantial focus on sustainability theories, the practical implications of SDGs in emerging countries, particularly through case studies and assessments, require significant enhancement.

Mapping SDGs allows HEIs to identify strengths and gaps in SDG integration, thereby improving the PBL approach to enhance student work readiness in sustainability-focused careers.

Through the lens of transformative learning theory, this study provides evidence of SDG integration into PBL curricula. It highlights a mapping methodology that enables HEIs to evaluate their sustainability readiness in curriculum, teaching materials and relevant assessments.

This study aims to make a distinction between actualized and claimed affordances of blockchain by examining how a specified user group interprets and translates the actualized affordances from a known use context into their existing practices. This allows us to develop and advance the concept of affordances-in-practice as an enactment of action possibilities through practices in a specified use context.

We focus on the field of sustainable investment (SI) and its relation to emerging blockchain technologies in the pursuit of sustainable development goals (SDGs). We used a field study involving 29 interviews with SI practitioners and blockchain entrepreneurs in South Africa, supplemented with an analysis of 91 practitioner and industry documents.

Our findings show that when there is a lack of actual use cases in the field of SI, the claimed affordances of blockchain are subject to a sensemaking process, which considers how action possibilities can be enacted and transformed through practices and how institutional constraints and socio-cognitive barriers can determine the available action possibilities.

A notable limitation relates to the relative novelty and emerging status of blockchain. As affordances are based on available information and experience, this leaves room for claimed affordances. We discuss the implications of the interplay of the actualized and claimed affordances in blockchain applications in the field of SI.

We discuss the practical implications of addressing claimed affordances and field opacity in the SI field.

To the best of the authors’ knowledge, this is the first study to examine blockchain affordances for good in the context of achieving SDGs through SI. Our affordances-in-practice framework holds theoretical promise to pinpoint and explain how practices can shape action possibilities despite having difficulties in evaluating the underlying technological potentialities.