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Energy consumption and renewable energy sources are included in the goals for the 2030 Sustainable Development Goal 7 (SDG7) agenda, and target buildings are the biggest electricity consumers. In turn, Netzero energy buildings (NZEB) contribute to achieve SDG7 goals. This paper aims to identify which Brazilian higher education institutions (HEIs) practices contribute to developing the NZEB concept.

Case studies were selected to identify which implanted practices applied by HEIs in Brazil, listed in the UI GreenMetric 2020 Ranking, are related to the NZEB concept. The implemented sustainable practices were also analyzed to evaluate the connections and impact between universities and the local community.

Results show the lighting and air conditioning retrofit were among the most common practices related to energy efficiency to reduce consumption. For renewable energy generation, photovoltaic solar energy is the most common practice used by HEIs.

Only Brazilian HEIs listed in the UI Green Metric Ranking were analyzed. No standard regulation or formal reports support the wide dissemination of the strategies adopted by HEIs in Brazil.

The strategies adopted by HEIs related to Netzero buildings can reduce emissions, optimize operating costs and improve building comfort conditions, which connect all SDGs.

HEIs can promote awareness related to energy use and clean energy generation within the local community.

This paper presents the most common strategies adopted by Brazilian HEIs. However, limitations related to lack of strategies, data transparency and specific Netzero energy regulation were also found. These issues can hinder other HEIs to adopt similar strategies and contribute to the promotion of SDG7 in Brazil.

This study is justified by the economic importance of information on greenhouse gases, as well as the interest in the question of governance structure after the adoption of the objectives of the 2030 Agenda. The problem is also explained by the lack of research that has investigated the relationship between the best governance structure that contributes to achieving sustainability goals, including climate actions (SDG13) and clean energy adoption (SDG7) as part of the 2030 Agenda.

The level of disclosure is measured on the basis of the carbon disclosure score calculated by the carbon disclosure project (CDP). The study sample consists of 387 US companies that voluntarily participated in the CDP survey from 2011 to 2018. The authors use panel data analysis based on multiple regression models.

The results confirm the influential role of board size, director independence, the presence of women on the board and the presence of an environmental committee on carbon disclosure. In terms of carbon disclosure, the results suggest that a better governance structure is likely to reduce carbon emissions and improve carbon performance practices. Similarly, the analyses show a different representation of the role of corporate governance in high-carbon sectors compared to low-carbon sectors.

This study has some limitations. First, the sample is only interested in US companies that responded to the CDP questionnaire during the period 2011–2018. Thus, the results cannot be generalized to countries with different governance structures. Second, the data from this study on carbon disclosure, specifically focuses on CDP reporting to determine the carbon disclosure score. In this sense, the findings on information disclosed do not necessarily address disclosures through other media, such as a company’s website or a press release.

Sustainability and commitment to the sustainable development goals (SDGs) are more likely to exist in companies that have good governance and, in particular, a better board. The research is inspired by the SDGs. The study aims to examine the relationship between carbon disclosure and corporate governance in the context of SDGs. Indeed, this research work contributes to achieving sustainability goals, including climate actions (SDG13) and clean energy adoption (SDG7).

The purpose of this paper is to analyse the presence of the sustainable development goals (SDGs) proposed by the UN (2015) in university degrees within the fields of education, humanities and environmental sciences (ES) at Andalusian public institutions (Spain).

This paper shows an empirical analysis from a mixed methodological model on a total of 99 syllabi and training programs from nine different universities. The collection of information has been carried out through a rubric specifically designed within the framework of this body of research.

The results show that the syllabus of the subjects in the faculties of education includes the SDGs related to the social aspect of sustainability, with special focus on SDG4, SDG5, SDG10, SDG16 and SDG17, whereas others like SDG6 and SDG7 are less represented. SDGs are present in the majority of syllabus of the subjects analysed. It is certainly a positive finding which shows predisposition and a high interest on by the teachers involved. However, this is not enough as there is still a long way to go until achieving a thorough and complete incorporation of the principles of sustainability.

This research sheds light on the changes and transformations that the discourse linked to sustainability is generating in the university syllabi. Taking the SDG as a framework this paper highlights the most original aspects: a replicable methodology that allows diagnosing the level of curricular greening of the university syllabi is provided to other contexts the innovative value of connecting teaching with local and global environmental problems in their physical-chemical social and economic dimensions is shown and it has been possible to compare the difficulties of some universities in addressing compliance with the SDGs and curricular sustainability from a systemic and integrative perspective that will lead to methodological transformation and pedagogical renewal.

Business politics and social and economic policies in the past decades brought us to the inevitability of change. Foreign direct investment (FDI) plays a vital role in this change as it is a tool for international business management in a global world. The relationship between FDI and sustainability in sub-Saharan countries with lower incomes has not yet been sufficiently studied, so this study aims to bring some more conclusions to the discussion. Thus, the main objective is to understand if FDI effectively influences the so-called triple bottom line (TBL) pillars of sustainability.

With data from the World Bank regarding 20 sub-Saharan countries gathered between 2010 and 2018, this study analysed 34 indicators composing 11 United Nations Sustainable Development Goals (SDGs). Afterwards, the authors grouped them by the TBL pillars and evaluated the influence of FDI inflows on their scores using panel data models.

The results show a positive and significant correlation between the TBL pillars, with the highest correlation being between the environmental and economic pillars. On the other hand, FDI has no significant influence on the TBL pillars.

This study could improve foreign investment legislation/regulation in sub-Saharan African countries, potentially impacting the sustainability these investments should generate.

This study contributes to understanding how FDI implies sustainability. The results suggest that governments, non-governmental organisations and other competent entities need to adjust their actions in these countries so that foreign companies sustainably exploit the resources.

This study brings to the current arena an emerging theme: FDI and sustainability in African countries, particularly in sub-Saharan countries. This subject in developing countries is still under-researched.

The purpose of this study provide answers to the following research questions: Whether and to what extent money laundering affects the achievability and the trend of Sustainable Development Goals (SDGs)?; Does the influence of money laundering on the SDGs’ achievement differ from developing to developed countries?; How does the influence of money laundering vary among the 17 SDGs?

The paper’s analysis involves two key parts. In the first part, the authors perform a multivariate analysis to examine the influence of money laundering on the achievement of SDGs, and then in the second part, the authors make use of an ordered probit regression model to investigate the impact of money laundering on the trend of attaining each SDG.

Using a sample of 98 developed and developing countries, the regression results from multivariate analysis estimates show that money laundering has a strong inhibiting effect on the achievement of almost all the SDGs in the whole sample of countries and the sub-sample of developing countries, whereas no significant effect is observed for developed countries. However, for the SDG trends, the ordered probit estimates reveal that the harmful effect of money laundering occurs for all countries regardless their development level. In addition, perhaps surprisingly, the results from both the approaches yield also evidence advocating that money laundering activities might be associated with positive externalities on production and consumption. In fact, money laundering is found to have a significant positive influence on the achievement and the trend of SDG12 (Sustainable Consumption and Production). Overall, this study’s findings do have interesting policy implications, especially for developing countries. In these countries, prioritising the formulation and implementation of sound anti-money laundering policies is a necessary requirement for their progress towards achieving the SDGs.

The long-standing tradition of previous empirical studies examining the nexus between money laundering and sustainable development concentrates mainly on the economic dimension of sustainability (i.e. economic growth). However, little is known about the consequences of money laundering activities on the environment and the societies. Consequently, this study seeks to fill this gap by assessing the influence of money laundering on the achievement of the economic, environmental and social goals of sustainable development. To the best of the authors’ knowledge, this is the first integrated study to analyse the potential repercussions of money laundering on the SDGs’ achievement.

The 2030 agenda for sustainable development and the Sendai Framework for Disaster Risk Reduction (SFDRR) constitute an overarching global milestone for creating a better sustainable future worldwide. The risk component of the agenda under the SFDRR must be better embedded into the sustainable development goals (SDGs) and integrating disaster risk management policy with broader development objectives at national and subnational levels in many countries is still a work in progress. The purpose of this paper is to analyse the progress between the SDGs and the SFDRR in Latin America and the Caribbean (LAC) and its complementary features

Comprehensive and contextualized analyses of the progress of SFDRR and SDGs related to the LAC region need to be fully addressed to examine synergies and trade-offs with the two global agendas. Based on empirical evidence from United Nations global reports, a literature review of DRR and DRM, as well as development planning evidence, this paper addresses the implications of building coherence between the SDGs and the SFDRR in the region.

Interplay and connections of the two agendas are highlighted together with an analysis of coherence among indicators. Despite the richness of several indicators, the examined evidence suggests that derived from the current progress, indicators are unable to completely reflect the dynamics among disaster risk drivers for both the SFDRR and the SDGs in the region.

Data availability at UNIDSR as well as at the regional level can limit the scope of the research. When comparing and matching the agendas, results could be further improved upon new releases of data. SFDRR and SDGs have also ground for improvement and countries are doing well but still slow.

The paper offers new insights and findings for decision/policy makers in Latina America and the Caribbean.

The paper offers an overall understanding of the progress and coherence among SFDRR and SDGs global frameworks and provides insights to identify the gaps and opportunities that need to be addressed to integrate disaster risk reduction into sustainable development planning at national and regional scales in LAC.

This paper aims to understand how the FUCAPE 120% Sustainable project promotes sustainable development in higher education. The project was conceived and implemented by FUCAPE Business School, a private higher education institution (HEI) specialised in business, located in Vitória, Espírito Santo, Brazil.

The approach of the study was qualitative research based on a case study. Data were collected through semi-structured interviews with 12 stakeholders involved in FUCAPE 120% Sustainable.

The results indicate that FUCAPE 120% Sustainable is a project formed from 18 sustainable actions incorporated on the campus of FUCAPE Business School. Most of the project’s actions are connected to the triple bottom line (TBL) and linked to sustainable development goals (SDGs), particularly SDG12 (responsible consumption and production), SDG13 (climate action) and SDG17 (partnerships for the goals).

This study contributes to the literature by extending information on sustainability in HEIs, focusing specifically on a business HEI.

This is an innovative project that can serve as a model for other HEIs, with due adaptations. As business HEIs do not usually have laboratories, they may be considered to have little effect on the environment. However, this study found that business HEIs can have a relevant impact on the environment, and the adoption of sustainable actions can minimise adverse effects.

Various sustainability projects and actions are developed and implemented by HEIs, but studies analysing the projects in business HEIs or studies linking the actions of the project to the TBL theory and SDGs are scarce. Sustainable business HEI-based projects may provide future managers a more inter-disciplinary and sustainable vision focused on the TBL and SDGs.

This paper aims to investigate the impacts of green bond issuance on the environment while taking into account the moderating role of issuing countries’ institutional quality.

The analysis is based on a longitudinal data set covering 171 countries and territories during 2007–2018. The authors rigorously account for endogeneity issues using two-stage least squares estimation and a set of instrumental variables for green bond issuance volume.

The overall results confirm the positive environmental impacts of green bonds in reducing carbon dioxide and greenhouse gas emissions, enhancing renewable energy consumption rate and accelerating the progress towards sustainable development goals (SDGs). However, these effects are contingent upon the levels of institutional development of the issuing countries in a way that green bond issuance only benefits the environment when the institutional quality has reached a minimum level.

The results provide important policy implications for countries in their efforts to prevent environmental degradation and achieve SDGs.

This paper contributes to the existing literature by providing a macro-level evaluation of the environmental impact of green bonds, hence, enabling policy implications to be drawn for countries to achieve their SDGs. The analysis is more comprehensive using a wide range of indicators for environmental performance. To the best of the authors’ knowledge, this paper is also one of the first attempts to examine the moderating effect of institutions on the environmental impact of green bonds.

Ghana has recently reviewed its renewable energy Act 835 with an objective of providing 10% of its energy from renewables by 2020 (Ackah and Asomani, 2015). Meanwhile, solar Photovoltaic (PV) accounts for less than 2% of the energy mix (Energy Commission, 2018). In combating environmental issues such as climate change and meeting these policy targets, there is the urgent need to increase investment into the renewable sector. Therefore, the purpose of this paper is to critically examine the impeding constraints to photovoltaic investment in Ghana.

The Literature evaluation was carried out of critical constraints surrounding PV investments. Questionnaire was developed and administered online using Google form. Descriptive statistics was used to describe the features of each constraint. In addition, inferential analysis using relative importance index was used to rank these indicators. Again, one sample t-test was used to test the significance of the indicator. Multiple indicators were used to measure the latent constructs. Finally, independent test of mean equity was used to test relationship between the working experiences of despondence who have worked with solar PV below five years and those who worked from five years to ten years.

The research has highlights high installation and maintenance costs, lack of access to long-term capital finance, access to affordable consumer finance and lack of support to research and development as the major investment obstacles to solar PV investment in Ghana.

It is recommended that the Government of Ghana should provide incentives such as tax waivers, which will encourage entrepreneurs, invest into PV. In addition, it is recommended that solar PV companies must collaborate with financial institutions to provide low interest and flexible consumer financing schemed that can enable home users to purchase the technology. Future research should complement this work by focusing on the impact of domestic currency volatility on PV investment. The scope of this study is constrained to the PV industry in Ghana.

This study will serve as a guide to the private sector business owners to help make critical PV investment decisions. It has also brought to the forefront the reason why solar PV account for a small fraction of Ghana’s energy mix.

This paper seeks to espouse the prevailing constraints to PV investment in Ghana and seeks to contribute to already existing literature that will make profound changes in state policy around PV investment. By understanding these difficulties, driving pointers can be recognized to encourage effective future venture inside the sustainable power source area. In this way, the research leads to a better understanding of the impeding factors that hinders PV investment in Ghana. Again, the paper has achieved new discovery with regards to variations between years of experience with PV use. The variation being less than five years with over five years of PV use. By understanding these difficulties, driving pointers can be recognized to invigorate effective future ventures.

This paper aims to discuss the relation of the COVID-19 pandemic to sustainable development and, in particular, the UN sustainable development goals (SDGs). In so doing, the author highlights how sustainability accounting, management and policy (SAMP) research can help to build a more sustainable post-COVID-19 era.

The motivation behind this research note is to allow SAMP-research to learn from the COVID-19 pandemic. To do so, in the first step, the author conducts an initial factual analysis to identify patterns of how the COVID-19 pandemic has impacted the SDGs and has emphasized the interconnectedness of the SDGs. On this basis, the author develops a research agenda for SAMP-research.

The author argues that the COVID-19 crisis not only relates to the SDGs but is part of the research field of sustainable development itself. The pandemic has been found to severely threaten the achievement of the SDGs, while opportunities concerning selected SDGs can also be found. In this regard, the author identifies patterns, concerning which types of SDGs opportunities or respectively, threats exist.

The patterns identified for the impact of the COVID-19 pandemic highlight for which SDGs additional efforts will be needed for the achievement of the respective SDGs.

The analysis emphasizes that numerous SDGs can help to alleviate the impacts of the COVID-19 pandemic and of potential future pandemics.

This research note is the first to analyze the threats and also the opportunities the COVID-19 pandemic presents for the achievement of the SDGs. It is also the first to not only examine direct effects but acknowledge the interconnected nature of the SDGs in relation to the COVID-19 pandemic.