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This paper examines the accountability and governance mechanisms and the challenges in a multi-stakeholder partnership seeking to implement the Sustainable Development Goals (SDGs) in a developing country (DC), namely Tanzania.

The paper draws on work on the shift from government to governance to meta-governance to examine the SDGs framework's governance regime. The data stems from documentation, focussed group discussions and face-to-face interviews with key stakeholders involved in the localisation of SDGs in Tanzania.

Despite the emphasis given by promoters of SDGs on the need for multi-stakeholder engagement, and network and market-based governance, Tanzania's hierarchical governance framed in national legislations dominated the localisation of the SDGs. The national-level meta-governance structures were somewhat dysfunctional, partly due to a lack of well-designed coordination mechanisms for collaborative engagement with key stakeholders. The limited involvement of different meta-governors, and particularly network and market-based governance arrangements, has had severe implications for achieving the SDGs in DCs in general and Tanzania, in particular.

The paper calls for a more explicit SDG policy and strategy, alongside strengthening institutional structures and related governance arrangements in Tanzania, to promote the realisation of the SDGs. For the SDGs framework to succeed, the authors suggest that, in addition to adopting SDG friendly policies, the Tanzanian government should devise plans for financial resources, strategies for empowering and engaging with key stakeholders and promote an integrative governance system that underpins accountability at the local level.

Focussing on Tanzania, the paper sheds light on how context in DCs, interactions between state and non-state actors, modes of governance and accountability mechanisms shape the localisation of SDGs and realising the SDGs' agenda. The implementation in Tanzania focussed on priorities in the development plan, thereby neglecting some important SDGs. This raises doubts about the possibility of meeting the SDGs by 2030. The localisation of SDGs remained within the top-down governance structure, as Tanzania's government failed to enact the policy and strategy for multi-stakeholder partnership consistent with the SDGs' principle of “leave no-one behind”. Consequently, meta-governors' efforts and ability to monitor and demand accountability from the government was constrained by the political context, the governance system and regulations enacted to side-line them.

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).

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.

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.

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.

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.

The purpose of this paper is to critically examine the concept of multi-stakeholder partnerships in relation to the United Nations' sustainable development goals and propose a renewed multi-stakeholder partnerships framework that enables the implementation of the sustainable development goals.

This paper employs an integrative review methodology to assess, critique and synthesize the extant literature on the multi-stakeholder partnerships and sustainable development goals.

We propose a conceptual framework of multi-stakeholder partnerships to support the sustainable development goals implementation. Thus, this paper contributes to the conceptual understanding of the multi-stakeholder partnerships mechanism that enhances the sustainable development goals implementation.

We propose a conceptual framework of multi-stakeholder partnerships to support the sustainable development goals implementation. Thus, this paper contributes to the conceptual understanding of the multi-stakeholder partnerships mechanism that enhances the sustainable development goals implementation.

We contend that this is one of the few early papers that contributes to the conceptual development of a collaborative multi-stakeholder partnerships paradigm by which such partnerships are formed and institutionalized among multiple interacting sectors to achieve the sustainable development goals.

The purpose of this study is to investigate the relationship between corruption, corporate governance and sustainable development goals (SDGs) in Africa.

The authors use panel data from 42 African countries over the period 2017–2020 and ordinary least square regression to test the research hypotheses. The authors also use alternative estimation techniques, including the fixed effect and random effect regressions and the generalized method of moment, to test the robustness of the results.

The results indicate that corruption negatively affects sustainable development (SD), whereas the effect of corporate governance is positive and significant. In addition, the positive influence of corporate governance on SD is stronger for countries with high corruption prevalence.

Policymakers may rely on the outcome of this study to formulate practical and implementable solutions around corruption and corporate governance that can help toward the achievement of the SDGs. Specifically, corporate governance mechanisms may be relied upon to achieve SD in countries with a high corruption prevalence.

The social implication of this paper is that it demonstrates the adverse impact of corruption, which is rife in most African countries. Understanding corruption and the SDGs relationship will promote discussion with overarching implications for developing countries. Overall, the findings can sensitize society to the harmful effects of corruption and the positive effects of good corporate governance.

This paper contributes to literature and practice by demonstrating that corporate governance plays a significant role in the realization of national and global objectives such as the SDGs. This paper also provides novel evidence that corporate governance matters more in countries with a higher corruption incidence.

This paper aims to assess the state of the art of quality of education, research and governance to incorporate sustainable development goal 4 (SDG 4) in Nepalese higher education institutions (HEIs). In particular, it raises questions to initiate a discourse on HEIs to achieve SDG 4.

The idea of undertaking this research is heavily borrowed from scientific literature and policy documents. It is an exploratory study that assesses the current status of quality of education, research and governance and suggests policy measures to inculcate SDGs culture in Nepalese HEIs. This study follows a qualitative approach. The analysis is based on the opinions of 113 HEIs stakeholders and high-ranked university officials. Discussions among stakeholders have been organized using online facilities such as Zoom and Team.

Nepalese universities had not incorporated SDGs in their policy, planning, budget and curriculum. The research finds that even after the government’s commitment to SDGs, HEIs are not honestly involved in academic discourse on these goals. From the conversation with university officials, it appears that Universities have understood it as a government policy for development, rather than incorporating it as their sectoral responsibility to ensure the quality of education for future generations.

This paper prescribes policies to inculcate SDGs culture practically throughout the university structure and operations and opens the floor to discourse on the sectoral role to reach SDG 4. Second, this research suggests activities and policies integrated toward the common good agenda.

The paper is the first of its type in the context of a least developed country, Nepal, to raise the issue of HEIs for SDGs. This paper also represents the situation of HEIs for SDGs of similar countries.

The purpose of this paper is to identify and analyze the strategic decisions, especially those focused on smart governance, that have been implemented by the cities of Buenos Aires (Argentina), Medellín (Colombia) and Mexico City (Mexico) and how they have impacted the Sustainable Development Goals (SDGs).

Using a qualitative approach and a descriptive scope, this manuscript follows a multiple case study methodology that was primarily based on the analysis of archival records and documentation using pattern-matching and cross-case synthesis as analytical techniques.

Observed cities share three main characteristics when implementing smart governance strategies linked to SDG 16: technology-based solutions to solve recent and long-lasting societal problems; broad, diverse and active citizen participation; and a socio-technical approach toward smart governance and SDG 16.

This paper points out the linkages between smart governance and SDGs in emerging markets’ smart cities. The findings of this study indicate the need to promote socio-technical approaches – rather than merely technical perspectives – to achieve SDG 16. Hence, citizen participation, open government and co-creation initiatives are key to the promotion of more inclusive and solid institutions.

The most important contribution of this study is to identify the strategic initiatives developed by three leading smart cities in Latin America from the smart governance point of view and their relationship with the SDGs, which is useful because it contributes to expanding our understanding of smart governance from practical experiences.

El propósito de este manuscrito es identificar y analizar las decisiones estratégicas, especialmente aquellas enfocadas en la gobernanza inteligente, que han sido implementadas por las ciudades de Buenos Aires (Argentina), Medellín (Colombia) y Ciudad de México (México), y cómo han impactado en los Objetivos de Desarrollo Sostenible (ODS).

Utilizando un enfoque cualitativo y un alcance descriptivo, este manuscrito sigue una metodología de estudio de casos múltiples que se basó principalmente en el análisis de registros de archivo y documentación utilizando la comparación de patrones y la síntesis cruzada de casos como técnicas analíticas.

Las ciudades observadas comparten tres características principales al implementar estrategias de gobernanza inteligente vinculadas al ODS 16: soluciones basadas en tecnología para resolver problemas sociales recientes y duraderos; participación ciudadana amplia, diversa y activa; y un enfoque socio-técnico hacia la gobernanza inteligente y el ODS16.

Este documento señala los vínculos entre la gobernanza inteligente y los ODS en el contexto de las ciudades inteligentes de los mercados emergentes. Los hallazgos de este estudio indican la necesidad de promover enfoques sociotécnicos -en lugar de perspectivas meramente técnicas- para el logro del ODS16. Por lo tanto, las iniciativas de participación ciudadana, gobierno abierto y cocreación son claves para la promoción de instituciones más inclusivas y sólidas.

La contribución más importante de este estudio es identificar las iniciativas estratégicas desarrolladas por tres ciudades inteligentes líderes en América Latina desde el punto de vista de la gobernanza inteligente y su relación con los ODS, lo cual es útil porque contribuye a ampliar nuestra comprensión. de gobernanza inteligente a partir de experiencias prácticas.

O objetivo deste manuscrito é identificar e analisar as decisões estratégicas, especialmente aquelas focadas na governança inteligente, que foram implementadas nas cidades de Buenos Aires (Argentina), Medellín (Colômbia) e Cidade do México (México), e como elas impactaram os Objetivos de Desenvolvimento Sustentável (ODS).

Utilizando uma abordagem qualitativa e um escopo descritivo, este manuscrito segue uma metodologia de estudo de casos múltiplos que se baseou principalmente na análise de documentos e registros arquivísticos usando correspondência de padrões e síntese de casos cruzados como técnicas analíticas.

As cidades observadas compartilham três características principais ao implementar estratégias de governança inteligente vinculadas ao ODS16: soluções baseadas na tecnologia para resolver problemas sociais recentes e duradouros; participação cidadã ampla, diversificada e ativa; e uma abordagem sociotécnica para governança inteligente e ODS16.

Este artigo aponta as ligações entre governança inteligente e ODS no contexto das cidades inteligentes dos mercados emergentes. Os resultados deste estudo indicam a necessidade de promover abordagens sociotécnicas – mais do que perspectivas somente técnicas – para o alcance dos ODS16. Assim, a participação cidadã, o governo aberto e as iniciativas de cocriação são fundamentais para a promoção de instituições mais inclusivas e sólidas.

A contribuição mais importante deste estudo é identificar as iniciativas estratégicas desenvolvidas por três cidades inteligentes líderes na América Latina do ponto de vista da governança inteligente e sua relação com os ODS, o que é útil porque contribui para ampliar nosso entendimento de governança inteligente a partir de experiências práticas.

Governance can often be assessed as one part of directing companies’ action toward something better. This study examines how governance quality at the country level and firm level can affect sustainability performance that aligns with sustainable development goals (SDG). Prior academic literature explains that if a country has a low institutional condition, it is a great challenge to implement sustainability. However, the internal awareness of the company to implement sustainability plays an important role as well. To examine the research question, this study uses the banking sector as a research sample with an observation period from 2017 to 2019. Prior literature overlooks research in the banking sector and does not feature country-level governance with firm-level governance. The data were collected either from the annual report or sustainability report, which comprises 141 companies, with the total observation of 423 firm-year. This study used panel data regression analysis and was based on the Hausman Test; it shows that random effect is used to test the hypothesis. This research finds that good quality governance at the country level, results in good sustainability performance. However, contrary to expectations regarding the quality of firm-level governance, which is thought to be positively related to sustainability performance, this study found a negative relationship. The argument that might answer the finding is the existence of governance conditions at the state level and at the firm level that mutually subsidize each other. This research contributes to policymakers continuing to provide counseling and improve institutional conditions to motivate companies to support the achievement of the SDGs. Companies should also pay attention to the effectiveness of their internal governance and strive to use stakeholder opinions as a guide in the realization of SDGs.

This paper aims to assess the performance of achieving the targets of Sustainable Development Goals (SDGs) by aligning with the recent initiatives taken by different ministries and divisions in Bangladesh. It also examines the institutional challenges associated with the implementation of SDGs.

Both primary and secondary data were analysed by applying different techniques. The initiatives taken by various ministries and divisions of Bangladesh resonated partially with 84 targets of SDGs.

Ambiguous mandates of different ministries and divisions have caused overlapping jurisdiction, followed by conflicts of interest and lack of cohesion. Inaccurate stakeholder analysis, data unavailability, lack of competency and accountability, and a top-down policy approach can be considered as the major institutional bottlenecks in achieving SDGs.

This paper advocates revising the map to incorporate the right stakeholders to avoid erroneous monitoring, evaluation, and finally, inaccurate reporting. The reallocation of business for ministries and divisions is warranted to abolish jurisdictional overlapping and conflict of interests and make SDGs friendly. Despite the COVID-19 pandemic recession, Bangladesh may be able to multiply its achievement with the same resources and efforts by addressing those drawbacks.

The 17 United Nations sustainable development goals (SDGs) represent a powerful guide to foster actions to achieve a more sustainable planet. This paper aims to analyze the challenges and opportunities of SDGs based on an interview conducted with climate scientist Dr Carlos Nobre. In this interview, Nobre addresses the opportunities and challenges of the SDGs. More broadly, the aim is to raise awareness among scholars, policymakers and citizens about what is considered to be the most important societal questions of the times.

The authors analyze the interview conducted with this prominent and experienced climate scientist through academic lenses of interpretive approach. Further, the authors are bringing important reflections from this interview and linking it to Rasche et al.’s (2017) model, which cut across different levels and take into consideration the individual, organizational and societal levels in the relationship for SDG.

The interview reveals that all SDGs are interlinked and are of equal importance. However, the authors discuss three important challenges and opportunities addressed by Dr Nobre regarding the implementation of the SDGs. These are education, climate change and peace.

To better understand the challenges and opportunities of SDGs and how to act on them as citizens and management scholars, the authors believe that it is imperative to consider the viewpoint of climate scientists who, through their knowledge on earth science, have been contributing globally to the United Nations SDGs agenda at global and local levels. In this paper, the authors analyze the challenges and opportunities of SDGs based on an interview conducted with climate scientist Dr Carlos Nobre. In this interview, Nobre addresses the opportunities and challenges of the SDGs.