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Article
Publication date: 14 September 2022

Sumit Lodhia, Amanpreet Kaur and Sanjaya Chinthana Kuruppu

This study aims to explore how the top 50 Australian companies are disclosing their commitment to addressing the sustainable development goals (SDGs) formulated by the United…

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Abstract

Purpose

This study aims to explore how the top 50 Australian companies are disclosing their commitment to addressing the sustainable development goals (SDGs) formulated by the United Nations (UN) in 2015. By investigating the nature and substantiveness of SDG reporting, this study provides exploratory evidence on how companies are taking the initial steps to addressing the SDGs.

Design/methodology/approach

A content analysis of SDG disclosures by the top 50 Australian companies was undertaken. This content analysis was guided by the KPMG (2018) SDG disclosure framework. Legitimacy theory was used to interpret the findings, establishing whether such disclosure was substantive or symbolic.

Findings

This study reports a moderate level of SDG disclosure among Australian companies. The top five most critical SDGs in Australian context are climate action, gender equality, decent work and economic growth, responsible consumption and production and industry, innovation and infrastructure. The findings also highlight that while the focus of Australian companies is on understanding and prioritizing SDGs, the measurement of SDGs performance needs to increase.

Research limitations/implications

This study adds to limited literature on the corporate responses to SDGs by establishing how companies, especially in Australia, are addressing these goals through changes to their reporting systems, thereby communicating their strategic intent in relation to addressing these goals. A focus on symbolic legitimation through SDG disclosure by the Australian companies in this study reaffirms the findings of similar studies and suggests a need for more substantive SDG management and disclosure if these goals are to be adequately addressed by the corporate sector.

Practical implications

The findings of this study provide insights into the current practices and future prospects of corporate responses to SDGs. Policy implications could arise in relation to possible approaches for disclosing social and environmental information and the paper argues for a potential need for regulation of non-financial reporting.

Originality/value

This study contributes to the limited understanding of the corporate response to an urgent sustainability call made by the UN by providing evidence on how Australian companies are embedding, measuring and reporting the SDGs. The research goes beyond a descriptive analysis of SDG disclosure and assesses whether such disclosure is substantive or symbolic.

Details

Meditari Accountancy Research, vol. 31 no. 6
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 15 July 2022

Vitor William Batista Martins, Rosley Anholon, Osvaldo Luiz Gonçalves Quelhas and Walter Leal Filho

This article aimed to propose and validate a roadmap to enhance the insertion of social sustainability practices in logistics activities considering the scenario of companies…

Abstract

Purpose

This article aimed to propose and validate a roadmap to enhance the insertion of social sustainability practices in logistics activities considering the scenario of companies operating in Brazil.

Design/methodology/approach

The initial construction of the aforementioned roadmap was based on a detailed literature review and the fine-tuning as well as validation of it was carried out through a Delphi process developed with professionals specialized in the area of logistics and sustainability.

Findings

As main results, it is highlighted that the validated roadmap includes actions ranging from meeting and adapting legal issues related to sustainability, through the initial diagnosis of the company, motivation and awareness of the importance of social sustainability, followed by encouraging the inclusion of social sustainability practices in logistic activities, and finally, the identification of opportunities for improvement and establishment of execution plans within the organization. The phases and actions of the validated roadmap converge towards restructuring and redefinition of the organizational culture oriented towards meeting sustainable guidelines, and also contemplate the dynamics of seeking continuous improvement throughout all levels and sectors belonging to a given organization.

Originality/value

The originality of this study lies in the fact that the roadmap focuses on the inclusion of social sustainability practices in logistic activities, since, according to the literature, social aspects are still relegated to the background when compared to environmental and economic aspects.

Details

International Journal of Productivity and Performance Management, vol. 72 no. 10
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 28 December 2023

Somayeh Ghorbani and Seyed Ebrahim Jafari

The present study aimed to develop the competencies of 21st-century learners by considering the characteristics of the education element in the curricula.

Abstract

Purpose

The present study aimed to develop the competencies of 21st-century learners by considering the characteristics of the education element in the curricula.

Design/methodology/approach

The study employed a qualitative research design and a content analysis technique. The research population consisted of 20 curriculum design professors selected via a snowball sampling method until data saturation was reached. The research instrument was semistructured interviewing. The content validity of the interview questions was determined according to 5 curriculum design experts' opinions. Four credibility, transferability, dependability and confirmability criteria were used to increase the accuracy of qualitative data. The findings were analyzed using thematic analysis (structural-interpretive) through open, axial and selective coding.

Findings

Education characteristics in competency-based curricula were categorized into knowledge, skills, attitude and educational values. Knowledge includes pedagogical knowledge, content knowledge, pedagogical content knowledge and pedagogical technological knowledge; teaching skills include organization, facilitation, care and flexibility; educational attitudes consist of educational and pedagogical attitudes; and educational values include individual and group-social values.

Originality/value

The present research put three critical dimensions together: the competencies of the new-age learners from the perspective of the curriculum, which is the heart of the education process and is aimed at sustainable development, which is the priority of the countries today.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

Keywords

Open Access
Article
Publication date: 10 July 2023

Elena Anastasiadou, Jimmie Röndell, Magnus Berglind and Peter Ekman

This study aims to offer a mid-range theory conceptualization of factors central to understanding and facilitating business actor engagement (BAE). Reports on a study of real…

Abstract

Purpose

This study aims to offer a mid-range theory conceptualization of factors central to understanding and facilitating business actor engagement (BAE). Reports on a study of real estate companies and their sustainable development goal (SDG) driven business initiatives. The aim is to identify the factors that need to be in place to facilitate positive engagement amongst actors in business-to-business (B2B) settings.

Design/methodology/approach

A case study of real estate companies (landlords of business premises) and their business customers (tenants of offices and warehouses) – comprising interviews and workshops – offer insights related to the factors that need to be in place to facilitate BAE types and outcomes.

Findings

The identified central factors of BAE – needed to understand and facilitate positive engagement to unfold – are the actors’ perception of: willingness (to act), resourcefulness (to contribute and solve issues) and influence (to affect decisions) regarding solutions related to the business initiative at hand. Failing to facilitate these factors may result in negative outcomes of BAE where “engagement” merely constitutes perceived obligations and responsibilities.

Research limitations/implications

The study offers theoretical and managerial insights on how to manage the factors needed for BAE. It also sheds light on how actors can use SDG-driven business initiatives to achieve sustainability goals.

Originality/value

It contributes to the concept of BAE, by emphasizing the dynamics of engagement, from the motivational and behavioral dimensions specific to B2B settings. It offers insights how to managerially cogovern rather than control BAE. It presents central factors needed to include and capacitate customers, facilitating successful implementations of SDG-driven business initiatives to reduce absent or negative outcomes.

Details

Journal of Business & Industrial Marketing, vol. 38 no. 13
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 19 February 2024

Elizabeth Dodge, Fatmah Almoayad, Miral Mansour, Amrita Sidhu, Anusha Sajja, Nada Benajiba and Basil H. Aboul-Enein

Burdened by undernutrition, micronutrient deficiencies and overweight and obesity as a consequence of both internal conflict and the global nutrition transition, Iraq is in need…

Abstract

Purpose

Burdened by undernutrition, micronutrient deficiencies and overweight and obesity as a consequence of both internal conflict and the global nutrition transition, Iraq is in need of adequate public health nutrition education to mitigate nutrition-related outcomes and risks. To address nutrition-related health outcomes, trained nutrition professionals are warranted. This paper examines current nutrition-affiliated programs offered across post-secondary institutions in Iraq.

Design/methodology/approach

An electronic review of universities and colleges’ websites, department webpages and academic programs’ homepages and resources of all the private and public universities in Iraq was conducted to find programs related to nutrition, nutrition sciences and dietetics.

Findings

All identified programs belonged to the governmental sector, were administered and financed by the Iraqi Government and were under the purview of the Iraqi Ministry of Higher Education. The review highlighted a predominant focus on food sciences in agricultural departments rather than public health or clinical nutrition. Advanced education in topics such as human metabolism, medical nutrition therapy and public health nutrition are required to adequately address over- and undernutrition in Iraq.

Originality/value

The current state of public health and nutrition-related postsecondary education in Iraq warrants an increased emphasis on clinical and public health nutrition education. Despite a commendable focus on food science studies, the country’s ongoing challenges with obesity, nutrition-related noncommunicable diseases and conflict-associated food insecurity signal an urgent need for balancing this focus with grounding in postsecondary training in public health nutrition.

Details

International Journal of Health Governance, vol. 29 no. 1
Type: Research Article
ISSN: 2059-4631

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Article
Publication date: 28 December 2023

Leena S., Balaji K.R.A., Ganesh Kumar R., Prathima K. Bhat and Satya Nandini A.

This study aims to provide a framework aligning corporate social responsibility (CSR) initiatives with sustainable development goals (SDGs) 2030, applying the triple bottom line…

Abstract

Purpose

This study aims to provide a framework aligning corporate social responsibility (CSR) initiatives with sustainable development goals (SDGs) 2030, applying the triple bottom line (TBL) approach. The research examines and evaluates the reach of Maharatna Central Public Sector Enterprises’ (CPSE) CSR spending towards sustainability and maps them with SDGs focusing on economic, social and environmental aspects. In addition, state-wise spending for CSR of all eligible Indian companies has been discussed.

Design/methodology/approach

The study used secondary data related to CSR spending and disclosure from the annual reports and sustainability reports accessible on the official websites of CPSE, Global Reporting Initiative standards, CSR Guidelines of Department of Public Enterprises and Securities Exchange Board of India, Government of India’s National Guidelines on Responsible Business Conduct (NGRBC) (2018) research papers, financial dailies and websites. The study includes the CPSEs awarded with the status of Maharatna companies under the Guidelines of Maharatna Scheme for CPSEs.

Findings

The top CSR initiatives focused on by Maharatna companies were related to poverty, hunger, sanitation and well-being, promotion of education and contribution to the Prime Minister’s National Relief Fund. These initiatives aligned with the top SDGs related to life on land, education and health care, which proved responsible business leadership (RBL) through TBL. The alignment indicates that India is moving towards sustainable development achievements systematically.

Practical implications

The practical consequences can be understood through the CSR spending of Maharatna Public Sector Undertakings towards economic, social and environmental aspects. The spending demonstrates their commitment, which other public and private sector organizations can adopt.

Social implications

The Government of India’s NGRBC’s guidelines towards inclusive growth and equitable development, addressing environmental concerns, and being responsive to all its stakeholders is a thorough indication of driving the business towards being more responsible. This research has developed a framework aligning CSR and SDG through the TBL approach, which other developing countries can adopt as a model.

Originality/value

There is dearth of research among public sector company’s contribution towards attaining SDGs and demonstrating RBL. This research fulfils this gap. Mapping CSR activities to SDG’s also has not been clearly carried out in previous research, which is a contribution of this study.

Details

Journal of Global Responsibility, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2041-2568

Keywords

Book part
Publication date: 4 December 2023

Pratim Chatterjee and Rita Karmakar

This chapter aims to list the literature that document the role of hospitality industry achieving Sustainable Development Goals (SDGs), and to summarize those contributions…

Abstract

Purpose

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.

Design/Methodology/Approach

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.

Findings

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.

Originality/Value

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.

Details

Fostering Sustainable Businesses in Emerging Economies
Type: Book
ISBN: 978-1-80455-640-5

Keywords

Book part
Publication date: 14 December 2023

Liangrong Zu

In this chapter, the relationship between Taoist principles and the United Nations' initiative on harmony with nature is explored. This chapter discusses Taoism's teachings on the…

Abstract

In this chapter, the relationship between Taoist principles and the United Nations' initiative on harmony with nature is explored. This chapter discusses Taoism's teachings on the unity of man and nature, and how they have influenced the United Nations' programmes. Additionally, this chapter examines the Sustainable Development Goals's (SDG's) Pyramid, which draws connections between harmony and happiness, and how they align with Taoist ideals. The author emphasizes that Taoism and the SDGs share a common goal of promoting harmony and happiness. Taoism teaches that the natural world is a harmonious system that humans should strive to understand and respect. The United Nations' initiative on harmony with nature similarly emphasizes the importance of respecting the natural world and promoting sustainable practices. This chapter sheds light on the significant connections between Taoist principles and the United Nations' initiatives. It encourages readers to adopt a more holistic perspective on the relationship between humans and the natural world and to apply these principles in their daily lives.

Details

Responsible Management and Taoism, Volume 2
Type: Book
ISBN: 978-1-83797-640-9

Keywords

Book part
Publication date: 11 December 2023

Marwa Ben Ali and Ghada Boukettaya

For decades, the fast population growth worldwide was interrelated with the adopted rapid lifestyle behavior that relies on the extensive use of fossil fuels. This primary energy…

Abstract

For decades, the fast population growth worldwide was interrelated with the adopted rapid lifestyle behavior that relies on the extensive use of fossil fuels. This primary energy source has caused various urban and environmental impacts, such as global warming, air pollution, and so forth. Consequently, the identified circumstance issues have caused many health, social, and economic hindering effects for global citizens. It poses an existential threat to humanity and the global earth's ecosystem. The alarming levels of urban pollution emissions are putting enormous challenges to the related stakeholders (governments, businesses, investors, automakers, and citizens) to admit the need to decarbonize the global economy and reach sustainable development goals (SDGs) for cleaner and smarter cities across borders. As such, a vital part of a smart city is the transport sector. The road transport sector, precisely, is one of the primary consumers of fossil fuels that contribute to high carbon dioxide emissions. Accordingly, it is essential to adopt novel and sustainable urban transport solutions and promote the achievement of the SDG's eleventh goal for sustainable cities and communities. This chapter provides insight into the present global energy situation with particular attention to the road transport sector. Indeed, it highlights different emerging technologies for a sustainable and smart urban mobility future that will mitigate the environmental situation thanks to the development of drive and internet telecommunication technologies. Furthermore, we aim in this chapter to study the international progress of the transition project using the Political, Economic, Social, Technological, Environmental, and Legal (PESTEL) analysis methodology. This study is to pinpoint opportunities for project development and the challenges that set back its evolution.

Open Access
Article
Publication date: 7 September 2020

Jaliyyah Bello, Selina Fletcher and Mojtaba Ammari-Allahyari

Higher education institutions provide a vital role in providing education towards solving sustainability issues. Hence, the adoption of development agendas, such as the United…

Abstract

Higher education institutions provide a vital role in providing education towards solving sustainability issues. Hence, the adoption of development agendas, such as the United Nations Sustainable Development Goals (SDGs) through the SDG Accord, into curriculum. As a signatory of the sector SDG Accord, Coventry University Group has the responsibility of providing an enabling environment to promote the achievement of the Goals. This article introduces a model for embedding the goals into curriculum; with creative teaching practice and enriching student experience at the centre to the approach taken. The approach considers three dimensions: Staff Development, the Goals within Teaching, and Students' Activities.

Details

Emerald Open Research, vol. 1 no. 9
Type: Research Article
ISSN: 2631-3952

Keywords

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