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Virginia Munro

Since the 2015 introduction of the United Nations Global Goals, also referred to as the sustainable development goals (SDGs), we have witnessed a movement toward inclusion…

Abstract

Since the 2015 introduction of the United Nations Global Goals, also referred to as the sustainable development goals (SDGs), we have witnessed a movement toward inclusion of goal-related initiatives listed under CSR strategy and in CSR sustainability reports. At the time of writing this chapter, the United Nations were presented a speech by young activist Greta Thunberg and many other activists commenced riots in major cities. All are pointing toward, what they perceive, as a lack of effort to solve issues related to climate warming. At the same time new research has revealed that targets for the SDGs are falling behind levels expected for 2030. There has also been concern for the potential of “SDG washing,” reported in the academic literature. This would greatly decrease the credibility of the goals over time. For this reason, it is vitally important to measure the impact of initiatives introduced to fit each SDG category and label. This will also assist with funding SDG implementation at a much faster rate. This chapter commences with a brief introduction of the SDG framework and discusses the United Nations and OECD methodology and the development and implementation of key global goals. Various research reports are discussed alongside a tracking study on uptake of the SDGs, and the need for SDG metrics to create transparency and evaluation. The chapter ends with example case studies of CSR strategy implementing and measuring the SDGs, alongside a discussion of financial vehicles released to support further development. The chapter also makes suggestions for future research opportunities to assist SDG progression.

Details

CSR for Purpose, Shared Value and Deep Transformation
Type: Book
ISBN: 978-1-80043-035-8

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Article

Subhash Abhayawansa, Carol A. Adams and Cristina Neesham

Drawing on Adams (2017a) conceptualisation of value creation by organisations published in the Accounting, Auditing and Accountability Journal, the purpose of this paper…

Abstract

Purpose

Drawing on Adams (2017a) conceptualisation of value creation by organisations published in the Accounting, Auditing and Accountability Journal, the purpose of this paper is to develop a conceptualisation of how national governments can create value for society and the economy through their approach to the UN Sustainable Development Goals (SDGs).

Design/methodology/approach

An initial conceptual framework was developed from literature situated at the intersection of accountability, public policy and sustainability/sustainable development. The authors' review of extant research on national policy development on value creation, sustainability and the SDGs identified gaps in (understanding of) approaches to national accountability and national governance (by state and civil society) processes. The subsequent thematic analysis of 164 written submissions made to the Australian Senate inquiry on the SDGs between December 2017 and March 2018, together with transcripts of five public hearings where 49 individuals and organisations appeared as witnesses during the second half of 2018, focussed on addressing these gaps.

Findings

Input to the Australian Senate Inquiry on the SDGs overwhelmingly emphasised the importance of transparency and stakeholder participation in accountability systems, commenting on data gathering, measuring and communicating. There was an emphasis on the need to involve all parts of society, including business, investors and civil society, and for strong central co-ordination by the Office of the Prime Minister and Cabinet. These data allowed the authors to refine the conceptualisation of how national governments can enhance social and economic value through a focus on the UN SDGs and their approach to accounting, accountability and governance.

Practical implications

The findings have implications: for national governments in developing approaches to achieve sustainable development; and, for supranational bodies such as the UN in developing agreements, frameworks and guidance for national governments.

Originality/value

Building on the extant literature about how global governance should be engaged to improve accountability in achieving the SDGs, the conceptual framework developed through the study shifts focus to national governance and accountability, and provides a blueprint for national governments to create value for the economy and society in the face of global sustainable development issues.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

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Article

Therese Ferguson and Carmel Geneva Roofe

The purpose of this case study is to focus on the role of higher education in the realisation of Sustainable Development Goal (SDG) 4, discussing both challenges and…

Abstract

Purpose

The purpose of this case study is to focus on the role of higher education in the realisation of Sustainable Development Goal (SDG) 4, discussing both challenges and opportunities. Drawing on the example of The University of the West Indies (UWI) School of Education (SOE) (Mona Campus in Jamaica), this paper illustrates how higher education can move SDG 4 forward in a realistic and significant way.

Design/methodology/approach

Drawing on the literature and case study experiences implementing education for sustainable development-related activities within a SOE, opportunities and challenges regarding SDG 4 and higher education institutions (HEIs) are identified and outlined. The SOE at the UWI campus is used as an illustrative case study to highlight the ways in which HEIs can drive SDG 4 through teaching, programme and course development, research and outreach activities.

Findings

Based on the literature examined, along with the case study, the paper argues that HEIs must help to shape and lead the SDG 4 agenda by being integrally involved and no longer watching from the side lines. A framework to aid HEIs in achieving outcomes associated with SDG 4 is then proffered. The intent is that this will not only help shape discourse but also shape actions, as the demand for higher education increases across the globe.

Originality/value

This paper uses a Caribbean regional HEI as the basis for the framework proposed to aid HEIs in achieving SDG 4 outcomes. This brings to the fore discourse from the global south, as space that is often missing from the discussion.

Details

International Journal of Sustainability in Higher Education, vol. 21 no. 5
Type: Research Article
ISSN: 1467-6370

Keywords

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Article

Pradeep Kautish, Arpita Khare and Rajesh Sharma

The purpose of this study is to examine the relationships between value orientation, i.e. terminal and instrumental values, consumer sustainability consciousness and…

Abstract

Purpose

The purpose of this study is to examine the relationships between value orientation, i.e. terminal and instrumental values, consumer sustainability consciousness and behavioral intentions toward environmental-friendly products and its influence on the sustainable development goals (SDGs) endorsement.

Design/methodology/approach

Structured questionnaires were administered on 410 respondents from northwestern India. The two-step approach proposed by Anderson and Gerbing (1988) was employed to assess the measurement and structural models.

Findings

Terminal and instrumental values influenced consumer sustainability consciousness. Sustainability consciousness influenced behavioral intentions which endorsed consumers' SDG. Instrumental value had a greater impact on consumer sustainability consciousness and behavioral intentions than terminal value. Consumer sustainability consciousness partially mediated the relationship between terminal/instrumental value and behavioral intentions for SDG endorsement.

Research limitations/implications

The findings will help marketers to endorse SDG promotion by linking them with values and develop an understanding of consumers' sustainability consciousness for SDG implementation.

Practical implications

Green marketers, policymakers and SDG promoters should develop messages to communicate and emphasize the importance of purchasing environmental-friendly products. From a functional perspective, it affects instrumentality orientation and societal responsibility toward the implementation of SDG.

Social implications

The current study proposed an action-oriented, integrated, aspirational and universally applicable SDG framework. The findings may pioneer the way forward for sustainability-oriented consumption.

Originality/value

This research is the first of its kind that examined the relationships between value orientations (Rokeach, 1973) and their effect on consumer sustainability consciousness and behavioral intentions in SDG milieu.

Details

Marketing Intelligence & Planning, vol. 38 no. 7
Type: Research Article
ISSN: 0263-4503

Keywords

Content available
Article

Karin Buhmann, Jonas Jonsson and Mette Fisker

This paper aims to explain how companies can benefit from their human rights due diligence process to identify opportunities for sustainable development goals (SDGs…

Abstract

Purpose

This paper aims to explain how companies can benefit from their human rights due diligence process to identify opportunities for sustainable development goals (SDGs) activities in an operationalisation of political corporate social responsibility (PCSR).

Design/methodology/approach

Combining PCSR, SDGs and business and human rights (BHR) literature, the paper develops an extension of the risk-based due diligence process described by the BHR literature, helping companies identify societal needs to which they may contribute in accordance with PCSR through engaging in the SDGs.

Findings

Companies can benefit from resources they already invest in due diligence to identify their adverse human rights impacts, by drawing on the insights gained on broader needs, including human rights, to which they may contribute. This can help them develop appropriate interventions to address local needs and advance their moral legitimacy through assisting in SDG-relevant fulfilment of human rights.

Research limitations/implications

The paper provides theory-based guidance on how companies can assess their capacity for contributing societal value through human rights-oriented SDG interventions. Future empirical research may explore how companies apply the extended due diligence process to assess needs and determine relevant actions.

Practical implications

The paper offers a principle-based analytical approach for integrating the “do no harm” imperative of BHR theory with PCSR’s call for business assistance in the delivery of public goods and the SDGs’ call for business action to “do good’.

Social implications

This paper enables enhanced business implementation of the SDGs in line with PCSR and human rights theory, especially the emergent field of business and human rights.

Originality/value

This study gives theory-based guidance for companies for SDG contributions based on innovative combination of literatures.

Details

Corporate Governance: The International Journal of Business in Society, vol. 19 no. 3
Type: Research Article
ISSN: 1472-0701

Keywords

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Article

De-Graft Owusu-Manu, Thomas Kankam Adjei, David Mensah Sackey, David John Edwards and Reza M. Hosseini

This paper is anchored in a premise of a universal call to action by all UN member states in 2015 to end poverty, protect the planet and ensure that all people enjoy peace…

Abstract

Purpose

This paper is anchored in a premise of a universal call to action by all UN member states in 2015 to end poverty, protect the planet and ensure that all people enjoy peace and prosperity by 2030 within the blueprint of the sustainable development goals (SDGS). The purpose of this study is to mainstream the SDGs in Ghana’s energy sector within the framework of public–private partnerships (PPP): challenges, opportunities and strategies.

Design/methodology/approach

Literature review was carried out to explore concepts, theories and frameworks for initiating PPP. Best local and international practices in the implementation of PPP projects; challenges and opportunities in the implementation of PPP projects, strategies for mainstreaming the SDGs in Ghana’s energy sector and assess business action in the implementation of the SDGs in Ghana’s energy sector. The study is situated within the social constructionist philosophical tradition. The qualitative research strategy was adopted as the main methodological choice. Interview guides were used to collect data from respondents in the Accra metropolis.

Findings

Lack of a PPP policy law in Ghana, conflict of interest in PPP projects, excessive government control over projects, cumbersome licensing and legal regime and economic stability were the most significant challenges identified to PPPs. Technology transfer, efficiency gains and mobilization of additional resources for development on the government side where the opportunities for the private sector. Awareness creation, modeling inclusive business with corporate social responsibility (CSR) and SDGs, exploring business opportunities in SDGs such as carbon trading, aligning national policies with SDGs, establishing sustainability units and partnerships with relevant bodies were proposed for mainstreaming the SDGs in Ghana’s energy sector.

Research limitations/implications

It was established from this study that indeed PPPs have a major role to play in unleashing all available forces and prospects toward achieving the SDGs. This paper is constrained to the energy industry in Ghana. It provides a theory-based direction on how companies in the energy sector can contribute to social and economic interventions through a framework of PPP framework within the SGDs. Future research may explore how companies in other sectors may contribute to the sustainability discourse.

Practical implications

This will ultimately lead to additional funding to support government efforts in the implementation of SDGs, honing of sustainable (inclusive) business models, creating an enabling environment for PPPs toward inclusive growth and national development leaving no one behind. It recommended that there should be a national policy and law on PPPs and the private sector should be incentivized to engage government in PPPs implementation for the SDGs. Theoretically, this study contributes to the policy analysis discourse and scaling-up literature on the SDGs.

Originality/value

This study explores the challenges associated with mainstreaming the SGDs in the energy sector from a public–private business perspective. It also offers a new policy, economic and legal regulatory framework that contributes to emerging trends. The outcome of the analyzes advocates for clear business strategies for implementation of the SDG apart from CSR.

Details

Journal of Engineering, Design and Technology , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1726-0531

Keywords

Abstract

Details

SDG8 – Sustainable Economic Growth and Decent Work for All
Type: Book
ISBN: 978-1-78973-094-4

Abstract

Details

SDG7 – Ensure Access to Affordable, Reliable, Sustainable and Modern Energy
Type: Book
ISBN: 978-1-78973-802-5

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Article

Steffen P. Raub and Carlos Martin-Rios

The purpose of this paper is to develop and illustrate a comprehensive framework for how hospitality firms can overcome the broad vs narrow dilemma in sustainable…

Abstract

Purpose

The purpose of this paper is to develop and illustrate a comprehensive framework for how hospitality firms can overcome the broad vs narrow dilemma in sustainable management. The authors develop a framework for how to break down the United Nations sustainable development goals (SDGs) into actionable and context-specific subsets and select individual sustainability initiatives with maximum impact.

Design/methodology/approach

The framework focuses on sustainable innovation and management in hospitality and the issue-focused stakeholder perspective. The authors develop a theoretical framework for the selection of impactful sustainability initiatives in the hospitality industry. In addition, the paper provides a broad range of concrete examples for how different stakeholders can act as barriers or catalysts for the implementation of sustainability initiatives.

Findings

The major contribution of this paper is twofold. First, it recognizes that the solutions to the great sustainability challenges ahead involve the active participation of the hospitality industry in establishing partnerships with stakeholders. Second, it offers an ambitious roadmap for hospitality firms to identify local issues specific to sustainable management actions committed to advancing the social, environmental and economic dimensions of sustainability.

Originality/value

The framework has considerable practical implications in that it is centered on helping hospitality firms select an appropriate set of SDGs for their local context and translate them into specific sustainability initiatives that address these goals. The “stakeholder-filter model” methodology is aligned with an approach that is already being used for the development of sustainability initiatives outside the scope of the hospitality industry. As a result, the framework should have substantial practical value for the hospitality industry.

Details

International Journal of Contemporary Hospitality Management, vol. 31 no. 6
Type: Research Article
ISSN: 0959-6119

Keywords

Content available
Article

Raymond Saner and Lichia Yiu

The purpose of this paper is to assess how far Jamaica has come regarding women economic empowerment, female entrepreneurship and its development policies in favour of…

Abstract

Purpose

The purpose of this paper is to assess how far Jamaica has come regarding women economic empowerment, female entrepreneurship and its development policies in favour of women entrepreneurship development.

Design/methodology/approach

This exploratory study employs a mixed method approach to achieve its research objectives, consisting of literature review and corroboration with existing database and indices. Key insights of research on female entrepreneurship are used to reflect on published data to assess progress of female entrepreneurship development in Jamaica. The 2017 editions of the Global Entrepreneurship Monitor and Gender Entrepreneurship and Development Index were examined to gain a better understanding of how the Jamaican business environment has progressed or regressed over time and how the economic development and business environment impact female participation in Jamaica’s labour force and entrepreneurial initiatives.

Findings

The economic conditions in Jamaica and the role of females as domestic caregiver have made it difficult for women to enter the labour force even though Jamaican women are relatively better educated than men. Women remain at a disadvantage in the labour force. Jamaica’s legislation and budget allocations in favour of female entrepreneurship are analysed to identify where and how Jamaica is investing its efforts to improve women’s participation in the labour force. The authors conclude with suggestions on how the Jamaican government could facilitate further women entrepreneurship development to reach a more gender balanced inclusive socio-economic development.

Originality/value

While global policy has been promoting women empowerment through entrepreneurial development, little is known on the actual outcome of such human capital investment strategy and the critical vectors that contribute to such outcome. This scarcity of knowledge is also applicable to Jamaica. This paper attempts to contribute to women entrepreneurship research by reaching beyond the output-oriented perspective of various skill development programmes and attempts to link policy choice with overall macro results of entrepreneurship development in general and women entrepreneurship development in specific. The study thus provides a rare glimpse of the entrepreneurship ecosystem in Jamaica.

Details

Public Administration and Policy, vol. 22 no. 2
Type: Research Article
ISSN: 1727-2645

Keywords

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