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1 – 10 of over 5000
Article
Publication date: 5 March 2024

Jan Beyne and Lars Moratis

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.

Details

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

Keywords

Article
Publication date: 21 February 2024

Sumit Lodhia

This paper provides insights into Sustainable Development Goals (SDGs) Accounting and Reporting for the Other Sector, defined as organisations that are not corporations and do not…

Abstract

Purpose

This paper provides insights into Sustainable Development Goals (SDGs) Accounting and Reporting for the Other Sector, defined as organisations that are not corporations and do not have profitability as their overriding success criterion.

Design/methodology/approach

This is a conceptual paper that addresses the impact of SDGs on the Other Sector and the accounting and reporting of them by these organisations.

Research limitations/implications

There are a number of implications for research in relation to theories, research approaches and the crossing over of disciplines in relation to the Other Sector’s SDGs accounting and reporting.

Practical implications

The research insights from this paper can be applied to inform the SDGs accounting and reporting practice of the Other Sector.

Originality/value

This paper addresses the impact of the recent sustainability development, the SDGs, on a sector that is very different from the corporate sector and highlights the benefit of accounting and reporting of these goals for the Other Sector.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 6 February 2024

Muhammad Zahid, Mutahar Hayat, Haseeb Ur Rahman and Wajahat Ali

This study aims to examine the role of Pakistan’s banking industry in the transition toward a circular economy (CE) and the implementation of sustainable development goals (SDGs).

Abstract

Purpose

This study aims to examine the role of Pakistan’s banking industry in the transition toward a circular economy (CE) and the implementation of sustainable development goals (SDGs).

Design/methodology/approach

This study uses a qualitative content analysis technique on 75 annual reports of 25 Pakistani banks. Data has been collected from websites and annual reports of concerned banks incorporating CE practices and SDGs in their annual reports. In addition, the data collected from the annual reports of concern sample is based on three dimensions of sustainable development (environmental, social and governance) along with the leading practices of CE to reduce, reuse, recycle, redesign, restructure, and recover.

Findings

The findings show that most firms have reported CE and SDGs. Also, the study explores the level and linkage of CE and SDGs practices among the sample firms.

Research limitations/implications

This study provides important insights for the regulators, policymakers, State Bank of Pakistan, commercial banks and stakeholders in Pakistan’s banking industry. It adds significant value to the CE and SDGs, especially in developing economies like Pakistan.

Originality/value

The study has explored and examined the ever-investigated dimensions of SDGs and CE in the banking industry of Pakistan.

Details

Qualitative Research in Financial Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1755-4179

Keywords

Article
Publication date: 6 February 2024

Arda Arikan and Mehmet Galip Zorba

This study aims to examine the outcome of an online project to inform preservice English language teachers regarding the United Nations’ Sustainable Development Goals (SDGs).

Abstract

Purpose

This study aims to examine the outcome of an online project to inform preservice English language teachers regarding the United Nations’ Sustainable Development Goals (SDGs).

Design/methodology/approach

A qualitative research method was used to understand participants’ overall knowledge. In total, 30 preservice teachers were selected from a larger pool after considering their grade point averages, sex, university affiliations and geographical backgrounds to ensure a balanced distribution and diversity. Qualitative data were collected through written productions, video recordings and a postproject survey.

Findings

Findings revealed that preservice teachers deepened their understanding of SDGs and adopted a positive attitude toward SDGs while increasing their pedagogical awareness and knowledge of teaching English in response to SDGs. They also regarded literary texts as a valuable resource for teaching SDGs.

Originality/value

This study contributes to the literature by demonstrating that literary works are valuable for educating preservice teachers on integrating SDGs. A detailed overview of the project and its outcomes can guide practitioners and teacher educators in integrating SDGs into their education programs and English language teaching.

Details

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

Keywords

Open Access
Article
Publication date: 22 February 2024

R.N.K. Soysa, Asankha Pallegedara, A.S. Kumara, D.M. Jayasena and M.K.S.M. Samaranayake

Although publicly listed firms in Sri Lanka have been increasingly adapting sustainability reporting into their annual reporting practices, a limited number of firms prepare…

Abstract

Purpose

Although publicly listed firms in Sri Lanka have been increasingly adapting sustainability reporting into their annual reporting practices, a limited number of firms prepare sustainability reports by integrating sustainable development goals (SDGs) into reporting mechanisms. This study attempts to develop an index to monitor firms' sustainability reporting practices based on Global Reporting Institute (GRI) guidelines integrating SDGs.

Design/methodology/approach

This paper develops a sustainability score index using the 17 SDGs utilising the results of content analysis of corporate annual reports of a selected sample of 100 firms listed on the Colombo Stock Exchange (CSE). Principal component analysis was employed to examine the reliability of data in the developed index.

Findings

Findings show that the developed scoring index is efficient for evaluating the contents of the sustainability reports of Sri Lankan firms. Sustainability reporting practises with regard to the SDGs were observed to have a turbulent period from 2015 to 2019 and the SDGs 12 and 15 were identified to be mostly reported in Sri Lankan corporate sustainability reports.

Research limitations/implications

The results of the study add to knowledge on the monitoring of sustainability reporting practises with reference to SDGs. The study outcomes are useful for the investors, stakeholders, and statutory bodies to measure the sustainable performance of business firms and assess the firm’s commitment towards the global sustainability agenda.

Originality/value

To the best of our knowledge, this is the first study that constructs a sustainability reporting score index integrating SDGs.

Details

Journal of Asian Business and Economic Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2515-964X

Keywords

Article
Publication date: 11 January 2024

Andrea Cuesta-Claros, Gary Bonar, Shirin Malekpour, Rob Raven and Tahl Kestin

This case study explores different perspectives on integrating the Sustainable Development Goals (SDGs) in universities to achieve university transformations. This study…

Abstract

Purpose

This case study explores different perspectives on integrating the Sustainable Development Goals (SDGs) in universities to achieve university transformations. This study recognises that university actors think differently about the purpose of universities, hold diverse perspectives on the SDGs, and, thus, prefer specific types of SDG integration.

Design/methodology/approach

Using Q methodology, 29 participants from one university expressed their perspectives by sorting 50 statements covering different types of SDG integration. Statements were based on academic and grey literature on SDG integration in universities, and interviews with university actors from a previous study. After the sorting task, participants were interviewed to understand the reasons behind the placement of particular statements.

Findings

The study identifies three perspectives held by the study participants. Perspective 1 emphasises the value of the SDGs and supports a deep integration of the Goals in their university. Perspective 1 also advocates for incorporating the SDGs into the university’s identity. Perspective 2 sees the university’s purpose as more comprehensive than the SDGs; thus, the university should develop knowledge regardless of its relevance to the SDGs. This perspective supports a pragmatic integration of the SDGs – favouring actions that benefit the university without introducing significant changes. Finally, Perspective 3 argues that the university should approach the SDGs through social justice and empowerment lenses. This perspective also questions the suitability of the SDGs for universities, arguing that the SDGs fail to challenge current structures underpinning the unsustainability of the world.

Originality/value

Although previous studies have analysed diverse ways of understanding the SDGs in universities, to the best of the authors’ knowledge, this study is the first to treat the SDGs as a governance framework of 17 goals and adopt a whole-institution approach to study universities.

Details

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

Keywords

Abstract

Purpose

This study aims to assess the effectiveness of active teaching methodologies, namely, problem-oriented learning and the case method, to develop sustainability competencies. It also analyses the advantages and challenges for teachers when implementing the sustainable development goals (SDGs) in eight undergraduate and postgraduate degrees within the framework of a cross-departmental collaboration.

Design/methodology/approach

A mixed research methodology was used: a quantitative study to assess the levels of acquisition of sustainability and research competencies and the potential correlation between them, as well as a mixed study of the advantages and challenges for the teachers participating in the cross-departmental initiative. Curriculum content linked to the SDGs was worked on. Active teaching methodologies and a competency assessment rubric were used as curriculum implementation strategies in the eight courses involved.

Findings

Active teaching methodologies are suitable to implement the SDGs in university teaching and to develop both sustainability and research competencies. A synergic effect is observed between them. Coordinated work between teachers of different subjects in several degrees contributes to developing a culture of sustainability at the university.

Research limitations/implications

Although the collaboration between teachers from different disciplines was successful, this study did not promote interdisciplinary projects among students from different degrees. This promises to be highly valuable for future research.

Practical implications

Students can become present and future leaders in achieving the SDGs. This approach can be replicated in other educational institutions.

Social implications

This study bridges the gap between theoretical recommendations and the practical implementation of the SDGs in undergraduate and postgraduate degrees.

Originality/value

Coordinated work between teachers of different subjects in different degrees contributes to the development of a culture of sustainability at the university.

Details

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

Keywords

Article
Publication date: 5 January 2024

Tomisin Adefare, Ogechi Adeola, Emmanuel Mogaji, Nguyen Phong Nguyen and Stephen Alaba Mogaji

This research aims to explore the role of banks in supporting women agriculture entrepreneurs (WAEs) to contribute towards achieving the Sustainable Development Goals (SDGs). It…

166

Abstract

Purpose

This research aims to explore the role of banks in supporting women agriculture entrepreneurs (WAEs) to contribute towards achieving the Sustainable Development Goals (SDGs). It focusses on the experiences of women entrepreneurs in the agriculture sector, recognising their vital role in driving economic growth and achieving the SDGs.

Design/methodology/approach

The study utilises the role congruity theory and the feminist agri-food systems model as its theoretical framework. Qualitative data from 35 WAEs and 7 bank managers (BMs) responsible for agricultural financial services and business development are collected and thematically analysed to achieve the research objectives.

Findings

Although BMs claim they offer specialised financial products with dedicated support teams, WAEs express scepticism due to fears of unfavourable deals and excessive requirements. WAEs need more understanding of SDGs but recognise their substantial contributions. BMs acknowledge the need to enhance efforts, improve communication of offers and integrate SDGs across all business operations beyond agriculture and women-centric initiatives.

Practical implications

Banks must prioritise gender sensitivity and inclusivity for WAEs, offering tailored financial products and flexible loan structures. Microfinance and strategic marketing can enhance outreach. WAEs benefit from forming associations, accessing support networks, collaborating with banks, government agencies, non-governmental organisations and agricultural associations for mentoring and networking, and achieving the SDGs and sustainable agriculture.

Originality/value

The study connects WAEs and banks in achieving SDGs.

Details

International Journal of Bank Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0265-2323

Keywords

Book part
Publication date: 9 June 2022

Harleen Sahni and Nupur Chopra

Social entrepreneurship is a multidimensional construct, with social value creation lying at its core. Innovativeness and venturesomeness are the prominent decision-making…

Abstract

Social entrepreneurship is a multidimensional construct, with social value creation lying at its core. Innovativeness and venturesomeness are the prominent decision-making characteristics that facilitate value creation by social enterprises (SEs). Sustainability goals can be attained better with synergistic operations of the two entities. Both SEs and SDGs aim at creating values for overall well-being, however discrepancies in interpreting and measuring the values created, leads to problems in achieving operational integration between the two.

This chapter comprehends the nature of values created by SEs. It further examines the scope and benefit of integration between SEs and SDGs for creating better value propositions. Methodology of the research included extant review of literature and relevant frameworks to comprehend concepts of SEs and SDGs. To examine practical aspects of value creation, in-depth interviews were conducted with social entrepreneurs. The chapter concludes that SDGs resonate strongly with work of many SEs due to the basic nature of their mission and objectives. However, there is ambiguity regarding how integration between the two entities can be effectively operationalized. The way forward for value creation through SEs-SDGs integration in post-COVID times is discussed. For sustenance and growth in complex times, along with emphasis on traditional values, SEs and SDGs will have to focus on creating strategic values through active collaboration and synergy. Impact reporting is critical, but additionally, core managerial and operational activities of SEs and SDGs must also orient cohesively. The chapter proposes an integrated framework for systematic alignment of SEs and SDGs missions, objectives, resource management, mobilization, networking etc. for purposeful collaborations.

Book part
Publication date: 31 July 2023

Rob van Tulder, Isabel Álvarez and Elisa Giuliani

A cascade of crises that materialized in particular over the 2019–2022 period, increases the relevance for international business (IB) scholarship to address the following…

Abstract

A cascade of crises that materialized in particular over the 2019–2022 period, increases the relevance for international business (IB) scholarship to address the following question: whether, to what extent and under what circumstances can multinational enterprises (MNEs) rescue the sustainable development goals (SDGs) and make sure that nobody is left behind in a globalized world where the opposite seems to be the case? For many MNEs, slow progress in implementing the SDGs in a more strategic and transformational manner does not necessarily hint at a lack of interest with management, but also at a lack of solid knowledge and/or experience in how to implement general development ambitions like the SDGs. This introductory chapter defines the intellectual and managerial challenges ahead. It refers to relevant efforts already done in the IB community – with reference to IB journals that issued special editions on the topic – and explains why five angles have been chosen to cluster the contributions in this volume which are also aimed to enhance further progress in the study of MNEs and the SDGs: (1) general, (2) strategic, (3) operational, (4) contextual and (5) misbehavior.

Details

International Business and Sustainable Development Goals
Type: Book
ISBN: 978-1-83753-505-7

Keywords

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