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This chapter contributes to the Public Value (PV) literature in relation to accounting by providing evidence on its content's operationalization through performance measurement. In particular, it establishes the link with Sustainable Development Goals (SDGs), which may work as guiding principles of a public organization’s action. Accordingly, organizations embedding SDGs include them in their strategic decisions and disclose them through performance measurement and narratives.

The SDGs' presence is explored in the PV of a sample of Italian health institutes through documentary analysis of their performance plans. The aim is to verify if and how SDGs are pursued and whether the COVID-19 pandemic has affected PV content.

Besides Goal No. 3 (Health), the PV content of the investigated institutes contains various SDGs. Before the pandemic, their PV was aligned with SDGs mainly related to prosperity, economic growth and social inclusion. In the following period, the number of SDGs increased, introducing planet and environmental protection dimensions. No one explicitly mentions pursuing SDGs, revealing a non-institutionalized sensitivity of managers towards SDGs. The analysis distinguishes between ‘core’ SDGs, revealed mostly by traditional performance measures disclosing the achievement of institutes' mission, and ‘complementary’ SDGs, expressed mostly through narratives. This can derive from performance measurement, which employs the language of performativity, while the contribution to society is relegated in the narratives, making them less incisive.

This study aims to promote sustainability-based education in fashion design and merchandising program to enhance students’ knowledge, skills and attitude about sustainability development, organizational responsibility and personal responsibility from the cotton industry perspective.

To conduct this study, three learning components were considered: learning from experts, learning by doing and outreach activity. Sustainability-related topics were strategically incorporated in different courses for one year; project-based learning approach was adopted; and pre–posttest survey was conducted to study the impact of sustainability-based education on student learning outcome. Rand’s principles-attributes matrix was applied to analyze the impact of sustainable education on student learning outcomes.

The results of course projects indicated enhanced student’s abilities on using use different types of cotton materials in product development, creative use of cotton in visual merchandising and development of business plans focused on sustainability. The two-group mean comparisons showed a significant positive impact on students’ knowledge in cotton and sustainability, followed by students’ skills and attitudes.

In response to the lack of systematic approach to incorporate sustainability-related topics in textile and apparel design discipline, this study offered an opportunity to involve approximately 110 students in various sustainability-based teaching and learning projects.

The tourism industry may result in positive as well as negative effects for local communities. Although it is generating economic growth and job creation in different parts of the world, it can impact on sociocultural and ecological dimensions of destinations. A high influx of tourists can disrupt the residents' attitudes, behaviors, and their quality of life. It can also lead to the degradation of natural environments, including land, air, water, plants, and animals. In this light, this research raises awareness about the importance of managing tourism in a sustainable and responsible manner. The researchers deliberate about the opportunities and challenges of tourism. Afterward, they focus on the implementation of sustainable tourism development activities in the South African context. In conclusion, they put forward their recommendations for policymakers.

This study aims to better inform environmental management at universities by applying and validating the policy integration processes theory through a case study of Manchester Metropolitan University.

Social network analyses were used to identify, differentiate and categorise working networks of individuals and departments and the interconnections between them.

In an organisation, networks can be developed and active at departmental level but not at individual level. High numbers of departments can be doing work related to sustainable development whilst having low and medium levels of interconnections between departments. Influence of stakeholders throughout the network suggests levels of sustainable development policy integration at individual and departmental.

New insights provide evidence for universities’ environmental managers of the need of developing and implementing strategies that involve individuals’ work between departments by providing incentives, supporting capacity building and staff empowerment.

This paper applied and validated the theory of policy integration processes, showing that work at individual level and between departments needs more attention.

The aim of this research is to understand how government incentives (financial and non-financial) influence the relationship between green innovation and Sustainable Development Goals (SDGs) in SMEs.

To contribute to the literature, this research uses empirical evidence of 204 Pakistani small and medium-sized enterprises (SMEs) and tests the moderating role of government support between green innovation and SDGs.

The findings indicate that green innovation has a significant influence on SDGs, community development and environmental activities. The government support significantly strengthens the relationship between green innovation and environmental practices, while it does not moderate the path between green innovation and community development.

The research recommends SMEs focus on the adoption of green innovation and green technology to protect the environment and facilitate the community. Moreover, the research advises the government to assist SMEs financially and nonfinancially, so they will in turn help in the attainment of SDGs.

This research is the first attempt to assess the importance of green innovation in SDGs with a moderating role of government incentives in emerging SMEs. It provides several useful implications for policymaking.

This chapter aims to list the literature that document the role of hospitality industry achieving Sustainable Development Goals (SDGs), and to summarize those contributions, related to the literature. Extensive literature review was also conducted to explore a critical analysis of sustainable digitalization of the hospitality industry.

The article has undertaken a systematic literature review of all the significant research area of almost last two decades. Keyword searches were performed in Google Scholar search engine, where timeframe of “2001–2023” was used to filter the desired article. Total 141 research articles were primarily identified after the initial search. After screening the articles for relevance or duplicates, finally 107 articles were considered for this study.

This study figures out those environment-related SDGs which is considered essential for the hospitality industry. This study found the importance of adopting digitalization in hospitality sector to build inclusive environment and providing seamless experience to customers while focusing on both positive and negative aspects associated with digital transformation.

Hospitality industry of numerous countries around the world are now exploring by implementing SDGs and Digitalization in their business practices. This study will provide insight to policymakers as development and usage of digital technologies and implementing SDGs in their practices are crucial for the sustainable transformation of hospitality industry. Sustainable transformation of hospitality sector not only improves services and helps us to make wiser choices when planning for a trip but also positively impact both physical and psychological well-being.

Universities of Small Island States (SIS) have the potential to fulfill a crucial role in implementing the Sustainable Development Goals (SDGs) but also face barriers to local capacity building. The University of Aruba partly addresses these challenges through the development of The Academic Foundation Year (AFY), a one-year pre-university program aiming to optimally equip students for higher education. This study aims to assess to what extent the program can foster the local embeddedness of the students in ecology, culture and history and an understanding of opportunities and challenges for sustainable development in SIS.

The authors provide examples of how the program incorporates education for sustainable development and how it emphasizes experiential learning. In addition, quantitative survey data and qualitative analysis of focus group meetings are used to reflect on the program’s achievements and its potential for further development.

The survey results suggest that AFY courses not only increase knowledge but also change students’ perceptions regarding sustainability. Indeed, key impacts emerging from the student focus group related to both academic preparation and engagement with sustainability. Reflections by teachers emphasized the importance of experiential learning, an expansive view of the SDGs and preparing students as citizens.

This study highlights that the program could provide a starting point for the development of similar initiatives in other SIS, the common basis being the fostering of sustainability literacy and social adoption of the SDGs.

This paper aims to identify the current situation of higher education institutions in Spain regarding the introduction of the Sustainable Development Goals in the classroom, and what is the role of mathematics in this task.

A review is made of how the concept of sustainability has evolved in higher education, its gradual introduction in the University and the way in which this subject is approached in the field of mathematics.

The study concludes that higher education has a key role to play in designing strategies that lead to the global sustainability of the planet. This implies major changes in degree curricula, assessment, competences and teacher training. Cross-disciplinarity and interdisciplinarity between different subjects within the same degree is a strategy for students to analyse the Sustainable Development Goals using mathematical techniques.

The University as an institution must train socially responsible professionals who are aware of the importance of promoting a sustainable world. Changes should be made to introduce values in the classroom that promote and encourage sustainability. Training should be seen as a continuous process that leads to the preparation of professionals committed to society and nature and who develop strategies aimed at improving the planet through values.

Through practical activities, the Sustainable Development objectives can be analysed from several subjects of the same degree, emphasising the interdisciplinary and transversal nature that should be the central axis of higher education. Each subject can develop a strategy for change in favour of sustainability that will be reinforced and increased by working together on the proposed teaching practice. In this way, the contents of the different subjects are not isolated, but rather the student can see how there is an interrelationship between them and with real life.

This study aims to examine Musina municipality’s tourism development status and plans with existing documents and respondents’ responses on their envisaged implications on tourism development and sustainability initiatives in Vhembe District, Limpopo Province, South Africa.

Surveys, interviews and focus group discussions, supplemented by field observation and document reviews, gray literature alongside published literature, were applied. Subsequently, Microsoft Excel and cross-tabulation analysis orchestrated the analysis of the data.

The policy and strategy aspects contributing to the previous and actual tourism statuses in Musina municipality are defined. The study concludes that Musina Municipality has rich tourism possibilities but lacks a better tourism strategy to empower local communities. Nonetheless, it dwells in the most tourism-based landscape within the Vhembe District of Limpopo.

Musina Municipality is one of the driest areas in the north of Limpopo Province in South Africa. It is also marked by impoverished rural communities. Studies on sustainable tourism and development have increased in recent years. However, rare studies specialize in synergies within various forms of tourism. Also, significant resources to advance local communities in rural areas are not sufficiently appreciated.

This chapter explores a pathway towards achieving a sustainable and inclusive future through the implementation of systems innovation, systems leadership and systems change. The author highlights the importance of understanding complex systems and identifies several models that can be employed to drive systems change, including the iceberg model and multi-level perspective. The author stresses the significance of systems leadership and innovation in creating a sustainable and inclusive future. This means that leaders and managers need to shift their mindset from reductionism to systems thinking. Reductionism views complex systems as a collection of separate parts that can be studied independently. In contrast, systems thinking acknowledges the interconnectedness of all parts and how they influence each other. When they embrace systems thinking, leaders and managers can make systems innovation and drive systems change to achieve sustainable and inclusive growth. Achieving a sustainable and inclusive future requires a collective effort from individuals, organizations and governments. It demands a comprehensive understanding of the interdependencies and interactions within complex systems, as well as a willingness to adopt new ways of thinking and leading. This chapter presents a compelling case for adopting systems innovation, systems leadership and systems change as critical components in building a sustainable and inclusive future.