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Article
Publication date: 15 February 2023

Musa Mangena, M. Karim Sorour and David Mutua Mathuva

Abstract

Details

Corporate Governance: The International Journal of Business in Society, vol. 23 no. 2
Type: Research Article
ISSN: 1472-0701

Open Access
Article
Publication date: 16 July 2021

Md Mizanur Rahman

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…

9297

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Public Administration and Policy, vol. 24 no. 2
Type: Research Article
ISSN: 1727-2645

Keywords

Open Access
Article
Publication date: 27 October 2021

Enrico Guarini, Elisa Mori and Elena Zuffada

This article investigates how Sustainable Development Goals (SDGs) can be integrated into the strategic planning and management processes of local governments (LGs). It draws from…

6255

Abstract

Purpose

This article investigates how Sustainable Development Goals (SDGs) can be integrated into the strategic planning and management processes of local governments (LGs). It draws from the classic strategic planning and control framework developed in management studies and elaborates some propositions for adapting, implementing and monitoring the SDGs at the city level.

Design/methodology/approach

As a first step in the assessment of the ways the principles of sustainable development can be integrated into LG management, this research scrutinizes the incorporation of sustainability goals in the strategic plans of all medium-to-large capital cities of provinces in Italy, a context in which there has been a National Strategy for Sustainable Development (NSSD) since 2016.

Findings

The focus on SDGs at the LG level in Italy is in its initial stage, and few capital cities have started to integrate sustainable development concerns into their comprehensive strategic plans. SDGs are used mainly as a reference framework in the strategic plans to demonstrate the contribution of LG strategies to global concerns on sustainable development.

Practical implications

The paper offers insights for political leaders and public managers to rethink their strategic management systems, including the continuous process of evaluating and updating of strategic plans, in accordance with the multidimensional perspective of sustainability. To this end, the study has identified possible patterns of actions that public managers elsewhere will find useful.

Originality/value

The managerial approach behind the proposed conceptual framework might contribute to effectively localize the SDGs in multilevel government settings and to integrate the concept of sustainability as a guiding principle into organizational routines.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 34 no. 5
Type: Research Article
ISSN: 1096-3367

Keywords

Open Access
Article
Publication date: 17 November 2021

Thomas Skou Grindsted and Thomas Theis Nielsen

While the sustainable development goals (SDGs) and visions for sustainability education apply to many methods, they can be hard to put into practice. This study aims to concern an…

1311

Abstract

Purpose

While the sustainable development goals (SDGs) and visions for sustainability education apply to many methods, they can be hard to put into practice. This study aims to concern an undergraduate geography course designed not only to teach geographical methods but also to engage with the multi-scalar nature of the SDGs and apply them to various local urban sustainability issues in a real-world context.

Design/methodology/approach

By means of a mixed-method approach, the authors examine a fieldwork course that invites students into learning situations in which they combine critical thinking with entrepreneurial solutions to local sustainability challenges. The authors examine the learning material from the students’ cases and explore the geographical knowledge the students’ practise.

Findings

Fieldwork helps students contextualise the multi-scalar nature of the SDGs and thereby apply them to analyses in a local context. Students learn first-hand how their planning proposals can be seen as counterproductive by some local stakeholders while remaining attractive to others.

Originality/value

Student tasks are developed in collaboration with a local municipality and students present their findings to local politicians and stakeholders. Presenting and localising the SDGs within a local community not only encourages students to undertake a local community analysis but also provides new perspectives to local stakeholders.

Details

International Journal of Sustainability in Higher Education, vol. 23 no. 8
Type: Research Article
ISSN: 1467-6370

Keywords

Open Access
Book part
Publication date: 2 August 2022

Christopher Ansell, Eva Sørensen and Jacob Torfing

This chapter looks at the crucial role that local action plays in achieving the SDGs. It begins by revisiting the transition from the Millennium Development Goals to the

Abstract

This chapter looks at the crucial role that local action plays in achieving the SDGs. It begins by revisiting the transition from the Millennium Development Goals to the Sustainable Development Goals and ponders the reasons why we should have faith in the prospect for successful goal attainment. Next, it demonstrates the importance of local responses to global problems and challenges targeted by the SDGs and discusses the motivation of local actors to contribute to the changes that need to be made in order to generate inclusive prosperity while protecting the planet. Finally, the chapter identifies some of the key barriers to local action and reflects on how we broaden the scope and improve the conditions for local people and organizations to initiate and drive change.

Open Access
Article
Publication date: 20 September 2022

Victor Daniel-Vasconcelos, Maisa de Souza Ribeiro and Vicente Lima Crisóstomo

This study aims to investigate the association between the presence of a corporate social responsibility (CSR) committee and Sustainable Development Goals (SDGs) disclosure, as…

2778

Abstract

Purpose

This study aims to investigate the association between the presence of a corporate social responsibility (CSR) committee and Sustainable Development Goals (SDGs) disclosure, as well as the moderating role of gender diversity in this relation.

Design/methodology/approach

The sample consists of 897 annual observations from 238 firms from Argentina, Brazil, Chile, Colombia, Mexico and Peru for 2018–2020. The data were collected from the Refinitiv database. The proposed model and hypotheses were tested using the feasible generalized least squares estimation technique with heteroscedasticity and panel-specific AR1 autocorrelation.

Findings

The results reveal that the presence of CSR committees positively influences the SDGs. Gender diversity positively moderates the relationship between CSR committees and SDGs. Leverage and firm size also positively impact the SDGs. On the other hand, board size and CEO duality negatively affect SDGs disclosure.

Research limitations/implications

This study extends the scope of stakeholder theory by suggesting that CSR committees and gender diversity enable a better relationship for the firm with its stakeholders.

Practical implications

The findings support policymakers and managers in improving sustainability disclosure. In addition, the results demonstrate the importance of CSR committees and gender diversity to meet the stakeholders' demands.

Social implications

This study demonstrates how firms can improve sustainability issues through gender diversity and CSR committees.

Originality/value

To the best of the authors’ knowledge, this study complements previous literature by being the first to examine the moderating effect of gender diversity on the association between CSR committees and SDGs disclosure in the Latin American context.

Details

RAUSP Management Journal, vol. 57 no. 4
Type: Research Article
ISSN: 2531-0488

Keywords

Open Access
Article
Publication date: 7 June 2022

Laura Ripoll Gonzalez and Fred Gale

This study aims to explore whether adopting a sustainability narrative in city branding and urban development strategies results in more inclusive governance arrangements…

2938

Abstract

Purpose

This study aims to explore whether adopting a sustainability narrative in city branding and urban development strategies results in more inclusive governance arrangements (process) and a more pluralistic approach to generating sustainability value (outcome), in line with the triple bottom line approach advocated by the United Nations’ Sustainable Development Goals (SDGs). The authors argue that a necessary step to enable meaningful sustainable urban development is to rethink the way in which “value” and “value creation” are being interpreted in urban development policies and city branding narratives.

Design/methodology/approach

Mixed-methods case study of New York City’s (NYC) urban development and city branding strategies (2007–2019) combining analysis of academic and grey literature on NYC’s urban development and city branding, value hierarchies in NYC urban development strategic plans and local media reports covering NYC’s development and branding processes.

Findings

Despite claiming commitment to urban sustainability, NYC’s urban development and branding narratives reveal a clear dominance of interpreting “value” primarily as “exchange value”, thus prioritising economic growth.

Research limitations/implications

In the authors’ view, a systemic, systematic and structured approach to generating “sustainability value” is necessary if city branding is to become a governance tool to support sustainable urban development. A “tetravaluation” approach is recommended as a practical, structured framework that can bridge across the ideas of “sustainability value” and “pluralistic governance”, ensuring effective implementation. Further investigation in additional urban contexts is required.

Originality/value

The research contributes to current scholarly debates towards more balanced and pluralistic conceptions of “value” and place branding as a more holistic, participatory and democratic governance model for sustainable urban development.

Details

Journal of Place Management and Development, vol. 16 no. 1
Type: Research Article
ISSN: 1753-8335

Keywords

Open Access
Article
Publication date: 21 July 2023

Giuseppe Grossi, David C. Hay, Chamara Kuruppu and Daniel Neely

This paper aims at reflecting on the changing boundaries of public sector auditing. In particular the paper focusses on the opportunities and challenges for performance auditing…

2053

Abstract

Purpose

This paper aims at reflecting on the changing boundaries of public sector auditing. In particular the paper focusses on the opportunities and challenges for performance auditing, for sustainable development auditing and digitalised public sector auditing.

Design/methodology/approach

Building from the papers in this special issue, the authors draw on the literature on current development of public sector auditing (such as public sector auditing performance auditing, sustainable development auditing and digitalised public sector auditing) and propose a future research agenda.

Findings

The “changing boundaries” of public sector auditing may influence the difficulty for public sector organisations to manage the uncertainties and risks not only associated to corruption but also the public governance development (collaborative, digital and emergency governance). The authors speculate on the role that the “changing boundaries” of public sector auditing can play.

Originality/value

The paper contributes by setting new research avenues for future studies on public sector auditing in a post-new public management context.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 35 no. 4
Type: Research Article
ISSN: 1096-3367

Keywords

Open Access
Book part
Publication date: 22 July 2021

Justyna Bandola-Gill, Sotiria Grek and Matteo Ronzani

The visualization of ranking information in global public policy is moving away from traditional “league table” formats and toward dashboards and interactive data displays. This…

Abstract

The visualization of ranking information in global public policy is moving away from traditional “league table” formats and toward dashboards and interactive data displays. This paper explores the rhetoric underpinning the visualization of ranking information in such interactive formats, the purpose of which is to encourage country participation in reporting on the Sustainable Development Goals. The paper unpacks the strategies that the visualization experts adopt in the measurement of global poverty and wellbeing, focusing on a variety of interactive ranking visualizations produced by the OECD, the World Bank, the Gates Foundation and the ‘Our World in Data’ group at the University of Oxford. Building on visual and discourse analysis, the study details how the politically and ethically sensitive nature of global public policy, coupled with the pressures for “decolonizing” development, influence how rankings are visualized. The study makes two contributions to the literature on rankings. First, it details the move away from league table formats toward multivocal interactive layouts that seek to mitigate the competitive and potentially dysfunctional pressures of the display of “winners and losers.” Second, it theorizes ranking visualizations in global public policy as “alignment devices” that entice country buy-in and seek to align actors around common global agendas.

Abstract

Details

RAUSP Management Journal, vol. 57 no. 4
Type: Research Article
ISSN: 2531-0488

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