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A sustainability reporting framework must demonstrate that resources are fairly bought and used to support diverse life on earth within habitable ranges. The purpose of this paper is to propose a principle-based sustainability reporting framework that measures, audits and reports based on sustainability outcomes and impacts as part of the corporate reporting framework.

This paper draws on the United Nations Sustainable Development Goals (UN SDGs) and targets for preparing a reporting framework. It uses Gaia Theory and the Theory of Distributive Justice constructs that align with sustainable development principles to delineate a reporting approach.

Frameworks that promote sustainability reporting have increasingly embraced UN SDGs but overly focus on performance promoting inter-firm comparisons. This framework introduces principle-based sustainability reporting where firms demonstrate their chosen contribution to sustainable development using 17 UN SDGs as goal posts.

This conceptual paper presents theoretical constructs that future research can empirically validate to enhance sustainability reporting.

This principle-based sustainability reporting framework is implementable for corporate reporting, where sustainability reporting integrates with the financial and economic intellectual capital reporting frameworks.

This framework highlights the importance of acquiring and using resources to distribute justice and fairness. It is a joint project between firms and stakeholders.

This framework promotes integrated thinking for firms to engage in principle-based sustainability reporting and provides a roadmap for sustainability reporting using the SDG Compass logic model.

Given the increasing relevance of Responsible Management Education (RME) to social and human welfare around the world, this paper aims to present an integrated framework that captures the essence of the principles of RME as defined by the United Nations (UN) and further set forth and embedded in the core principles of the accrediting body of business schools, namely, the American Association of Colleges and Schools of Business (AACSB). Such a framework serves as a rigorous platform for business schools and key stakeholders to integrate and implement core RME principles to deliver long-term sustainable benefits to the communities in which they operate.

This is a conceptual paper. The authors first define key terms of RME used in the UN and AACSB guidelines to provide a universal language for business schools to communicate with their stakeholders and to monitor RME initiatives. Next, the authors identify and map RME Principles and Standards common to both organizations that business schools can apply and integrate into their educational practices to create societal impact. Finally, they categorize the 17 Sustainable Development Goals (SDGs) of the UN into four core purposes and articulate the benefits of clear and consistent messaging that aligns with the vision and mission of the institution.

The integrated framework presented here makes a unique contribution to business schools that are in the early stages of RME implementation in the following ways: It simplifies the complexity and challenges of integrating the complex RME principles outlined by the UN and the spirit of the RME principles embedded in the accreditation guidelines of AACSB; the four unique themes that emerged from our research provide business schools with a clear pathway to assess their RME progress; and the framework addresses how RME can deliver exceptional value to various stakeholders of business schools.

There are many opportunities for future researchers to expand on our work particularly, in the areas of RME-driven curriculum development and experiential learning, embedding ethics within high-impact RME practices and developing rigorous metrics to define and measure societal impact. Future researchers may also wish to expand and refine the definitions of key terms and explore the role of societal interaction as an indicator of meaningful institutional engagement with the business community.

Business educators can use this framework that maps AACBS core RME themes to the RME guidelines of the UN to assess, establish and enhance their strategies to implement and improve RME-driven business education.

This integrated framework makes a unique contribution to business schools by simplifying the complexity and challenges of implementing RME principles outlined by the UN and that of AACSB. By integrating the principles outlined by both the accrediting body of business schools with the ideals of the U.N in a simple and elegant framework, business schools can embrace and embark on implementing one or more of the four core RME themes identified in this paper. Implementation of these principles within a core RME theme has the potential to create a strong and unique global leadership position for a business school and its graduates.

Purpose – This chapter discusses the possibilities and difficulties in the development of pragmatic solutions to address human rights issues in global value chains in line with the existing institutional framework.

Design/methodology/approach – A conceptual chapter examining the development and impact of a new public–private governance institution, namely the protect–respect–remedy framework developed under the auspices of the UN.

Findings – The concept of due diligence that is central to the UN framework has been incorporated into other codes by the OECD and the IFC, and offers a promising way of defining the human rights responsibilities of MNEs. At the same time, the information required for an effective due diligence analysis is difficult to gather, and requires extensive cooperation with nonmarket partners.

Originality/value – The chapter combines perspectives from international business and legal studies to achieve a better understanding of the development and implications of a new governance instrument concerning the human rights obligations of MNEs.

The purpose of this paper is to critically investigate the Ethiopia’s climate change adaptation and mitigation regulatory frameworks and their congruency with the guiding principles under the United Nations (UN) Climate Convention, to show the alignment of the regulatory frameworks with the UN Climate Change rules. Rising temperatures, erratic rainfall distribution, recurrent droughts and floods require robust climate change mitigation and adaptation policies and effective implementation in the country.

Through the doctrinal legal research method, the author has used a detailed analysis of primary sources, both national and international legislative enactments. Besides, the research has benefitted from secondary sources like research reports, online publications, scientific journals, international reports, books and journal articles.

The findings reveal that in Ethiopia, there is no national climate change-specific policy and legislation. Although there are scattered sectoral climate-related policies and strategies, they are not consistent with the principles of the United Nations Framework Convention on Climate Change (UNFCCC).

This study argues that having comprehensive specific climate change policy and legislative frameworks consistent with UNFCCC guiding principles could help to mitigate and adapt to the adverse effects of climate change in the country.

As stated in the United Nations Global Assessment Report 2022 Concept Note, decision-makers everywhere need data and statistics that are accurate, timely, sufficiently disaggregated, relevant, accessible and easy to use. The purpose of this paper is to demonstrate scalable and replicable methods to advance and integrate the use of earth observation (EO), specifically ongoing efforts within the Group on Earth Observations (GEO) Work Programme and the Committee on Earth Observation Satellites (CEOS) Work Plan, to support risk-informed decision-making, based on documented national and subnational needs and requirements.

Promotion of open data sharing and geospatial technology solutions at national and subnational scales encourages the accelerated implementation of successful EO applications. These solutions may also be linked to specific Sendai Framework for Disaster Risk Reduction (DRR) 2015–2030 Global Targets that provide trusted answers to risk-oriented decision frameworks, as well as critical synergies between the Sendai Framework and the 2030 Agenda for Sustainable Development. This paper provides examples of these efforts in the form of platforms and knowledge hubs that leverage latest developments in analysis ready data and support evidence-based DRR measures.

The climate crisis is forcing countries to face unprecedented frequency and severity of disasters. At the same time, there are growing demands to respond to policy at the national and international level. EOs offer insights and intelligence for evidence-based policy development and decision-making to support key aspects of the Sendai Framework. The GEO DRR Working Group and CEOS Working Group Disasters are ideally placed to help national government agencies, particularly national Sendai focal points to learn more about EOs and understand their role in supporting DRR.

The unique perspective of EOs provide unrealized value to decision-makers addressing DRR. This paper highlights tangible methods and practices that leverage free and open source EO insights that can benefit all DRR practitioners.

The purpose of this paper is to examine current momentum in the sport policy arena congruent with the sustainable development agenda. It presents two consensus frameworks endorsed by the UN that provide mechanism for coherent action to 2030. With a human rights backdrop it outlines the role of organisations operating in the domains of physical education, physical activity and sport (PEPAS), promoting multidisciplinary partnerships and aligning to global agendas that enhance health and well-being for all.

This position paper is a narrative literature review reporting on the status of sports policy frameworks in the UN system of relevance to the sport sector generally. It relates these to research evidence on the interlinkage between sport, human rights, health and well-being based on critical literature.

The advent of the Agenda 2030 for Sustainable Development, the Kazan Action Plan, the WHO Global Action Plan on Physical Activity 2018–2030 and allied developments across the sports movement provides an opportunity for revisiting and realigning the definitions and policy objectives of sport and health.

The author’s bias as a UNESCO chair towards UN frameworks is acknowledged as is leniency towards physical education, PEPAS.

Multilateral agencies, health and sport authorities, are encouraged to review and leverage their resources and engage with the call for action of global agendas to improve public health.

This paper presents the global policy backdrop for action and investment in inclusive sport, physical education and physical activity. It presents a fresh new health and well-being perspective aligned to wider interdisciplinary agendas, on which sport organisations can make a significant contribution.

Fragile states (FS) are often neglected and categorized as “aid orphans”. In extreme circumstances, they are loaded with aid beyond their absorptive capacity. However, whether they receive little or too much, there is a compelling imperative to coordinate aid aimed at capacity development effectively. In an ever shrinking pot of funds from donors mainly due to the current global economic downturn, it is extremely important to coordinate and harmonise aid delivery. FS cannot afford to waste any money trapped under rubble of multi‐donor aid bureaucracy. Due to the multidimensional nature of fragility, we draw on case studies and interdisciplinary insights from Authority‐Legitimacy‐Capacity (ALC), Country Development Framework (CDF) and other models and frameworks of donor coordination. A number of asymmetries (e.g. technical, cultural and, financial) between donors and recipients need to be addressed. Donors can harmonise their respective Africa strategies reports and give priority to infrastructure instead of focusing exclusively on the social agenda as in the past. FS should fight the local culture of corruption, avoid fungibility, protect vulnerable groups in society, focus on reintegration as well as demobilizing ex‐combatants with employment provisions. Donors should not give mixed signals to recipients and need to be flexible in their operational procedures. Finally, we discuss the implications of key emerging issues that threaten or facilitate sustainable reconstruction, development and poverty reduction in post‐conflict environments.

The purpose of this paper is to consider entrepreneurship education (EE) evaluation. Specifically, it explores some of the challenges involved in applying the HEInnovate tool, and considers ways in which its accuracy and value might be strengthened. Using Storey (2000) by way of reflective critique, the paper proposes an augmented framework to support the application of HEInnovate. It provides a further framework to help signpost those involved in EE towards a more robust consideration of EE evaluation. In so doing, the paper aims to contribute to extant theory in the field of EE by: raising awareness of the continued need for evaluation, highlighting the potential benefits as well as the associated challenges of applying a self-assessment framework such as the HEInnovate and finally, proposing an augmented framework, which enhances the accuracy and value of the HEInnovate tool. Some avenues worthy of future research are identified.

This is a conceptual paper that draws on extant EE evaluation frameworks, specifically Storey’s “Six steps” to Heaven (2000), to explore how a more robust application of the HEInnovate self-evaluation tool might be achieved.

The HEInnovate framework is an easily accessible and widely applicable self-evaluation tool that higher education institutions (HEIs) are encouraged to use to determine their level of innovativeness and entrepreneurialism and, as a proxy, their preparedness to deliver EE programmes. The paper highlights the inherent challenges involved in administering self-evaluation frameworks of this nature, and uses Storey to identify areas for consideration so that the framework’s overall reliability and robustness can be enhanced, and findings rendered more accurate. The search for the “flawless” evaluative framework is likened to that of “Hunting the heffalump”.

As a conceptual, perspective paper, the paper is limited by personal opinion. The focus on a single self-assessment institutional evaluative framework is a further limiting factor. That said, this approach prompts those using the HEInnovate framework to reflect on ways in which its application can be rendered more accurate and reliable.

The findings offer practical guidelines to enhance the overall robustness and accuracy of the HEInnovate framework. The paper will be of value to HEIs seeking to introduce or increase their EE provision.

The paper demonstrates a novel application of Storey’s evaluative framework, allowing users of the HEInnovate tool to greatly enhance its robustness and value. It also provides two new frameworks signposting entrepreneurship educators towards more a more robust consideration of EE evaluation.

This chapter provides an overview of ways the European Network of Ombudspersons for Children (ENOC) has influenced the development, structure, and functions of independent children’s rights organizations (ICRIs). Employing theoretical perspectives of New Institutionalism and World Society Approach and other concepts from institutional theories, this chapter explores explanations of isomorphic impacts of ENOC on ICRIs. This chapter examines how ENOC membership criteria have influenced ICRIs and their work, how ENOC’s influences on ICRIs may be tied to deterring decoupling from the symbolic promises nation states make when ratifying children’s rights instruments, and how agendas at ENOC annual meetings foster focused attention and work of ICRIs on specific substantive issues relevant to the promotion of children’s rights. That ENOC has served as a model organization of ICRIs suggests worldwide influences on the promotion of children’s rights.

Corporate social responsibility (CSR) has emerged as a global trend involving corporations, states, international organizations and civil society organizations. It is far from clear what CSR stands for, what the trend really is, where it comes from, where it is heading and who the leading actors are. If one views it as a social movement, one must ask: a movement of what and for whom? The purpose of this paper is to examine the CSR trend in all its complexity and draw conclusions regarding its development and potential impact.

Analysis of central documents and publications on CSR is combined with interviews with driving corporate actors.

This article portrays the CSR trend in three ways: as a regulatory framework that places new demands on corporations; as a mobilization of corporate actors to assist the development aid of states; and as a management trend. Each of these portraits suggests certain actors, relations, driving forces and interests as being central. An analysis shows that no one of these views seems to be more accurate than the others: rather the movement comprises a collection of diverse interests, actors, origins and trajectories. These multiple identities may partially describe the trend's success, but could equally well describe its contestation, fragility and fluidity.

The conceptual distinction shows the likely development and potential impact of a corporate social development. Moreover, the discussions help us reflect on the formation of management trends and how certain models come to flow rapidly and extensively around the globe, following and adding to institutional change – especially to changes in the roles, relations and boundaries between and among states, business corporations and civil society organizations.