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1 – 10 of 297Hind 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.
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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…
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.
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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.
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This paper aims to contribute to existing academic work and business practice by presenting original empirical findings and by providing insights into priority setting on…
Abstract
Purpose
This paper aims to contribute to existing academic work and business practice by presenting original empirical findings and by providing insights into priority setting on Sustainable Development Goals (SDGs) in organizations. From an academic viewpoint, it not only adds to previous work on the topic of SDG materiality (e.g. Van Tulder and Lucht, 2019) but also aims to contribute new insights into the steps that are crucial and influence the adoption of the SDGs in materiality assessments. It may also add to the literature by providing new knowledge on the strategic considerations that organizations may make and institutional dynamics that encourage organizations to implement the SDG materiality method.
Design/methodology/approach
By executing a national survey research in Belgium through a collaboration between academics of Antwerp Management School, Louvain School of Management (UCLouvain) and the University of Antwerp, and supported by Belgium’s Federal Institute of Sustainable Development, the authors have obtained several insights into the SDG landscape in Belgium for various types of organizations, including companies, governmental and nongovernmental organizations and educational institutions. This research builds further on a first national survey (SDG Barometer Belgium, 2018) on the adoption and implementation of the SDGs. However, an important aim of this research is to shift the emphasis to more prominent new elements, such as whether or not organizations use the SDGs in materiality assessments. While the main part of the data for this research were collected through an online questionnaire, document analyses were conducted based on the sustainability reports of BEL 20 companies, the benchmark stock market index of Euronext Brussels consisting of 20 companies traded at the Brussels Stock Exchange, and seven interviews were held to obtain additional insights.
Findings
A total of 386 organizations across sectors responded to the question “Does your organization perform a materiality analysis”, of which 210 organizations completed the question “Does your organization align the materiality analysis with the SDGs,”after an “exit route” based on a positive answer to the first question. When diving into the survey results, the authors see that no more than 12% of the 210 organizations performing a materiality analysis align their materiality analysis with the SDGs, while 14% indicate that they do not account for the SDGs at all in their materiality analyses. The results show that 41% of the organizations take into account the SDGs to a certain degree when performing their materiality analysis. Speculating on an explanation for these results, it may be the case that organizations do not yet think about coupling the SDGs to their materiality assessment, experience difficulties in practice or generally lack the knowledge for relating the SDGs to the sustainability topics that are relevant to them. This seems in line with other research (e.g. Van Tulder and Lucht, 2019), as the results of this study indicate that it seems to be difficult for organizations to relate the SDGs to the existing sustainability priorities or materiality analyses of companies.
Originality/value
The real contribution of this paper essentially lies in the description of the Janssen Pharmaceuticals case. The company recognized that today’s internally focused approach to goal setting is not enough to address global challenges. Hence, looking at what is needed externally from a global perspective, taking into account sustainability thresholds and setting ambitions accordingly, is needed to bridge the gap between current performance and required performance. From the Janssen Pharmaceuticals case, the authors learned that external stakeholders are an extremely useful source of information to address the required performance by using the SDG framework. For sure, SDG materiality analyses are still in an early phase of development and knowledge on how to conduct such an analysis may be lacking. Future efforts – or the lack thereof – may indicate whether or not companies consider such analyses as sufficiently relevant. Although the uptake of the SDGs is in progress, it remains to be seen which, if any, materiality method will eventually turn out as a new dominant way of defining material issues. The findings presented in this study hopefully serve as a basis for further investigation of the topic.
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Laura Sierra-García, Nicolás Gambetta, Fernando Azcarate Llanes and María Antonia García Benau
This paper aims to examine whether the position of universities in the times higher education (THE) impact rankings (IR) is related to the different dimensions of academic quality…
Abstract
Purpose
This paper aims to examine whether the position of universities in the times higher education (THE) impact rankings (IR) is related to the different dimensions of academic quality of universities according to the THE world universities ranking.
Design/methodology/approach
The research, based on universities ranked in the top 100 of THE IRs, uses a regression model obtained by the panel data method, using the fixed effects approach, to identify the relationship of academic quality dimensions with that ranking.
Findings
The results show an increase in the dissemination of information on sustainable development goals (SDGs) by universities. In addition, it is shown that research, number of citations and international outlook are positively associated with a higher score obtained by universities in THE IRs, which implies a higher impact on the SDGs by these universities.
Originality/value
Based on multifaceted theories, the study highlighted the universities that are best positioned in the THE IRs in relation to their contribution to the SDGs.
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Olga Dziubaniuk, Catharina Groop, Maria Ivanova-Gongne, Monica Nyholm and Ilia Gugenishvili
This study aims to explore the range of sustainability-related discourses by the stakeholders within a particular Finnish Higher Education Institution (HEI); interaction between…
Abstract
Purpose
This study aims to explore the range of sustainability-related discourses by the stakeholders within a particular Finnish Higher Education Institution (HEI); interaction between the discourses and the context of the HEI; and the extent to which different understandings of sustainability cause challenges for the implementation of the university strategy for sustainability. Specifically, the paper explores how the employees within the HEI make sense of sustainability in their teaching, research and daily life and the extent to which sustainability-related discourses are aligned with the university strategy.
Design/methodology/approach
This research draws upon collected qualitative and quantitative data. It focuses on individual discourses by executives, teaching and research staff within an HEI regarding their understandings of sustainability and the Sustainable Development Goals (SDGs).
Findings
This paper illustrates the key challenges of sustainability and SDG implementation that may emerge in HEIs due to varied understandings. The results indicate a need for efficient HEI strategic vision communication and consideration of the stakeholders’ multiplicity of sustainability values.
Originality/value
This paper sheds light on the challenges involved in seeking to enhance sustainable development in an academic setting with multiple disciplines and categories of staff guided by academic freedom. The analysis thus advances the understanding of academic sustainability-related discourses and framings as well as mechanisms through which the implementation of sustainability-related efforts can be enhanced in such a context.
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Fara Azmat, Ahmed Shahriar Ferdous, Faisal Wali, Mohammad Badrul Muttakin and Mohammed Ziaul Haque
This study examines whether engagement with Sustainable Development Goal (SDG)-focused specialized training programs enable senior public officials (focal actor) to collectively…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Research limitations/implications
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.
Originality/value
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.
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Dev Raj Adhikari and Prakash Shrestha
The purpose of this paper is to explore and analyze the context and concept of higher education for sustainable development (HESD) in Nepalese higher educational institutions…
Abstract
Purpose
The purpose of this paper is to explore and analyze the context and concept of higher education for sustainable development (HESD) in Nepalese higher educational institutions (HEIs).
Design/methodology/approach
The research gathers facts and information both from primary and secondary sources. Five open-ended questions were developed to interview university high-ranking officials, such as VCs, registrars, deans and the chief of the planning division.
Findings
The inclusion of 17 sustainable development goals in the country’s Fifteenth Plan, national policy documents, and the University Grants Commission-led higher education reform programme provides sufficient context for HESD. In the absence of HESD literacy and a persuasive strategy, university leadership is less active in lobbying for SDG 4.7 with the government and funding agencies, university faculties and trade unions. In fact, both insights and initiatives to conceptualize HESD are lacking.
Research limitations/implications
This study’s setting is distinct and the interpretation of the HESD concept is based on a small sample size. Thus, the generalization of its findings is intrinsically limited in the context of a country in the geographic region. However, the findings of this research provide practical insights to implement HESD in Nepalese HEIs.
Practical implications
This study is intended to inform and prepare the Nepalese academic community, urging HEIs to implement HESD with a well-defined plan of action. It contributes to the literature by considering how the current context and concept of HESD suites to promote sustainability in Nepalese HEIs, transforming the traditional academic structure and making academic leaders aware that HESD is only a means to an end.
Originality/value
This research is Nepal’s first study of its type with a broad understanding of the context and concept of HESD. It also provides information for HEI leaders on how to initiate the HESD acceleration process.
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Sónia Monteiro, Verónica Ribeiro, Estela Vilhena, Kátia Lemos and Cristiana Molho
Some studies investigate the determinants of sustainability/integrated reporting in Higher Education Institutions (HEIs). However, empirical research is still very embryonic in…
Abstract
Purpose
Some studies investigate the determinants of sustainability/integrated reporting in Higher Education Institutions (HEIs). However, empirical research is still very embryonic in the scope of sustainable development goals (SDGs). As far as the authors are aware, previous research related to reporting in HEIs has not considered the linkage with the SDGs. Thus, this paper aims to analyse the disclosure on the websites of the Portuguese HEIs regarding the SDGs and their determinant factors.
Design/methodology/approach
This study is based on content analysis of the information disclosed on the websites of all Portuguese HEIs. Through bivariate and multivariate statistics analysis, the authors also aim to identify the explanatory factors for the SDGs reporting (such as geographical location – coast/inland, HEIs’ size, educational system – Universities and polytechnics, institutional status – public and private).
Findings
The results indicate that 63.6% of Portuguese HEIs disclose information on SDGs in their websites. Findings of bivariate analysis revealed that public and larger HEIs are those that disclose more information about SDG on their websites. However, the logit regression result found that size is the only determinant factor of SDGs reporting.
Originality/value
To the best of the authors’ knowledge, this paper is the first Portuguese approach to SDGs reporting in the Portuguese higher education sector. The results will be of interest to policymakers and regulators who decide to implement and standardize SDGs reporting at higher education, as well as of HEIs’ managers who wish to follow these new trends in their reporting cycle.
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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.
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