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Article
Publication date: 15 June 2020

Seyed-Hadi Mirghaderi

This paper aims to develop a simple model for estimating sustainable development goals index using the capabilities of artificial neural networks.

Abstract

Purpose

This paper aims to develop a simple model for estimating sustainable development goals index using the capabilities of artificial neural networks.

Design/methodology/approach

Sustainable development has three pillars, including social, economic and environmental pillars. Three clusters corresponding to the three pillars were created by extracting sub-indices of three 2018 global reports and performing cluster analysis on the correlation matrix of sub-indices. By setting the sustainable development goals index as the target variable and selecting one indicator from each cluster as input variables, 20 artificial neural networks were run 30 times.

Findings

Artificial neural networks with seven nodes in one hidden layer can estimate sustainable development goals index by using just three inputs, including ecosystem vitality, human capital and gross national income per capita. There is an excellent similarity (>95%) between the results of the artificial neural network and the sustainable development goals index.

Practical implications

Instead of calculating 232 indicators for determining the value of sustainable development goals index, it is possible to use only three sub-indices, but missing 5% of precision, by using the proposed artificial neural network model.

Originality/value

The study provides additional information on the estimating of sustainable development and proposes a new simple method for estimating the sustainable development goals index. It just uses three sub-indices, which can be retrieved from three global reports.

Open Access
Article
Publication date: 27 December 2022

Giovanni Zampone, Giuseppe Nicolò, Giuseppe Sannino and Serena De Iorio

The study examines the association between board gender diversity and Sustainable Development Goal (SDG) disclosure from an international and longitudinal perspective. It also…

3369

Abstract

Purpose

The study examines the association between board gender diversity and Sustainable Development Goal (SDG) disclosure from an international and longitudinal perspective. It also investigates the role of the Sustainability Committee (SC) as a possible factor that can mediate the relationship between board gender diversity and SDG disclosure.

Design/methodology/approach

The authors focused on the annual Communication on Progress (CoP) prepared annually by a sample of 526 companies from 39 countries and ten industry sectors along the 2017–2020 period to evaluate the SDG disclosure. Baron and Kenny's (1986) three-step model is estimated to test the impact of the presence of an SC on the SDG disclosure level and the mediating effect exerted by the SC on the relationship between board gender diversity and SDG disclosure.

Findings

Findings shed light on the usefulness of the CoP as an alternative reporting tool to communicate progress against SDGs achievement, especially regarding SDGs 13 and 8. This study evidences that board gender diversity positively influences SDG disclosure. The relationship between board gender diversity and SDG disclosure is not only direct but also mediated by the presence of an SC.

Research limitations/implications

Companies need to consider the role of women in enhancing the effectiveness of their governance mechanisms and their ability to meet stakeholder information needs. Establishing a specific SC represents a valid mechanism that ensures greater transparency about corporate actions tackled to contribute toward SDGs and enhances the relationship between board gender diversity and SDG disclosure among International companies.

Practical implications

The study's findings offer stimuli for policy-makers and regulators to reflect on the relevance of the CoP as a possible alternative communication tool to provide SDGs information and overcome the limitations of the Sustainability Reports.

Originality/value

This is the first study that examines companies' SDG disclosure practices focusing on CoPs. Further, to the best of the authors' knowledge, this is the first study that tests the relationship between gender diversity and SDG disclosure, considering the mediating effect of an SC committee.

Details

Journal of Applied Accounting Research, vol. 25 no. 1
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 25 October 2018

Jonas Karl Johan Larsson

The purpose of this study is to evaluate four research and innovation projects, namely, from the perspective of innovation for sustainable development, with a particular focus on…

1276

Abstract

Purpose

The purpose of this study is to evaluate four research and innovation projects, namely, from the perspective of innovation for sustainable development, with a particular focus on digital tools for sales and manufacturing, minimising waste in the textile and apparel value chain and identifying possibilities for further sustainable development in the apparel and textile industry.

Design/methodology/approach

The foundation of this study is of the four research and innovation projects, which all focus on minimising waste in textile value chains, to support local manufacturing of apparel products and propose product offers that cater to more diverse needs. The main method used is action research. These projects are analysed from the perspective of innovation for sustainable development and the sustainable development goals developed by the United Nations.

Findings

The findings indicate that the projects have the potential to support further innovation for sustainable business models and support sustainable development in textile and apparel value networks, with a particular focus on minimising material waste and thus minimising energy use.

Originality/value

The value of the paper is that it shows how methods and technologies for digital sales and manufacturing and for circular value networks can contribute to business models that support sustainable development in the textile and apparel industry.

Details

Research Journal of Textile and Apparel, vol. 22 no. 4
Type: Research Article
ISSN: 1560-6074

Keywords

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