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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.

This paper aims to present a data mapping analysis that can be used for aligning the studio course with the United Nations (UN) Sustainable Development Goals (SDGs) by teaching professionals.

The UN 2030 Agenda for Sustainable Development Goals (SDGs), released in 2015, has received global attention from various disciplines and sectors. Professional organizations in architecture have accelerated the engagement between their members and SDGs. This paper analyzes the two volumes of the Architecture Guide to the UN 17 Sustainable Development Goals prepared by the efforts of professional organizations or consortiums and published by the UIA between 2018 and 2020. The buildings presented as best practices in these guidebooks were analyzed to demonstrate various ways of capturing the SDGs in the architectural studio when designing the course content, process and teaching materials.

The analysis presents the kinship among the SDGs and architectural concepts, which are retrieved from the sample buildings in the guidebooks. The findings also refer to the targets for each goal to generate an easily applicable pedagogical path in architectural education. The results are presented as a model approach for SDG-focused studio teaching.

An in-depth review of the literature reveals the need for research based on SDG-focused pedagogies and the UN Architecture Guide.

This paper aims to present an approach for business organizations, especially multinational enterprises (MNEs), to pivot their focus from the United Nations sustainable development goals (UN SDGs) to simple doable goals (SDoGs) so that the probability of impactful and sustainable outcomes increases significantly.

Through multilevel analyses, the paper identifies the current challenges in the firm-level implementation of the SDGs. Consequently, it synthesizes an integrated solution that can help MNEs create sustainable business models, contributing to realizing the SDGs.

The sporadic and chaotic adoption of SDGs and ambiguous outcomes reported by businesses are due to the following: SDG adoption choices are driven by the materiality effect; the differences between the UN-defined government targets and business-level targets, often chosen by businesses on their own, make an aggregation of performances infeasible; lack of validation of the firm-level reporting leads to “greenwashing”; focusing less on business model transformation and more on reporting hinders the achievement of true sustainability; and lack of coordination and integration in actionizing among stakeholders limits the holistic change that the SDGs are expected to bring to society. Based on the Prêt à faire – Gestalt matrix, the proposed framework shifts the organization’s focus to the fundamental aspects of the purpose, strategy and business sustainability, and demonstrates how the resultant SDoGs effectively contribute to the realization of the SDGs. The matrix in the framework classifies an MNE based on its overall organizational readiness to seize business opportunities and helps pursue a course of action toward true sustainability.

The guidelines from the proposed framework offer different strategic paths for the MNE to achieve parity, temporary advantage, and, finally, sustained competitive advantage. This transformative approach enables businesses to develop their roadmaps for achieving business sustainability and supporting the realization of the SDGs.

The United Nations Educational, Scientific and Cultural Organization's (UNESCO) Recommendation on Open Educational Resources (OER) was a milestone when it was uniformly adopted by its member states on November 25, 2019. The purpose of this conceptual paper is to provide an overview of the OER Recommendation in relation to some of the UN Sustainable Development Goals (SDGs). The paper focuses on SDG 4 on education, but also on other SDGs that are directly linked to the relevant SDGs for the overall implementation of the UNESCO OER Recommendation. These SDGs are: SDG 5 (gender equality), SDG 9 (industry, innovation and infrastructure), SDG 10 (reduce inequalities within and between countries), SDG 16 (peace, justice and strong institutions), and SDG 17 (partnerships for the goals). All five areas of the OER recommendation are closely linked to the above SDGs. This paper also discusses how to advocate with stakeholders at all levels to implement and mainstream OER and the SDGs across all areas of the OER recommendation. In addition, this concept paper discusses accessibility for all (e.g. any type of impairment/disability, etc.) and addresses quality issues at OER and their implications.

This conceptual paper provides an overview of the UNESCO OER Recommendation and its relationship to some of the SDGs. The paper also addresses the role of stakeholders in implementing the OER Recommendation and the potential problems of its accessibility and quality. This paper has been designed as a literature review including mainly official reports from the organizations in the field, such as the UN UNESCO SDGs (UN, n.d; UNESCO, 2016) and the UNESCO OER Recommendation (UNESCO, 2019, 2021a). This conceptual paper is discursive in nature. It contains a discussion based on a literature review comparative studies, experiences, works, and reflections of the author, who has been working in this field since its beginnings in 2002. This contribution is also based on the experiences, works, and reflections of other authors on the OER movement.

The UNESCO OER Recommendation (UNESCO, 2019) clarifies that all five areas of the OER Recommendation for implementation are closely linked to the SDGs (UN, n.d; UNESCO, 2016), particularly SDG4, which targets to achieve education for all by 2030, and other SDGs, such as SDG5 (gender equality), SDG9 (industry, innovation, and infrastructure), SDG10 (reducing inequalities within and between countries), SDG16 (peace, justice, and strong institutions), and SDG17 (partnerships for the goals). Since OER does not consist of a single goal but is linked to universal values, such as the common good, human rights (United Nations, 1948), equality, ethics, and social justice, this concept paper discusses how they are interconnected and how both the SDGs and the five domains of the UNESCO OER Recommendation (UNESCO, 2019) can be achieved. To date, however, there have been few studies on how they are interconnected. This paper proposes a model that highlights their relationships as two sides of the same coin, as they are interconnected and influence, facilitate, and reinforce each other.

The study presented in this concept paper may have limitations as it is mainly based on a review of the official relevant literature by UNESCOan OECD. A large-scale study relying on more comprehensive methods, such as focus groups, grounded theory, or even other qualitative and quantitative methods, could have validated the findings. However, since this is a first attempt, and there are few, if any studies in this area, it was decided to conduct the study in the form of a literature review and with a personal approach based on more than 20 years of research, experience, and consultation in the area of open education, OER, human rights (United Nations, 1948), social justice, ethics, and the common good.

The practical impact of the findings of this conceptual paper is that by breaking down the broad SDG goals to a practical level, it shows how the SDGs can be part of daily life and seamless daily education and learning throughout the lifespan of the learners.

The higher values of the SDGs relate to human rights United Nations (1948), social justice, and equity. Several of the SDGs, including SDG 4 and others addressed in the UNESCO OER Recommendation, such as the following: SDG5 (gender equality), SDG9 (industry, innovation, and infrastructure), SDG10 (reduce inequalities within and between countries), SDG16 (peace, justice, and strong institutions), and SDG17 (partnerships for the goals) can be achieved through open education (Inamorato Dos Santos et al., 2016), Achieving these SDGs and implementing the OER Recommendation will benefit both individuals and the planet. Education for all will also help solv climate problems.

The OER Recommendation (UNESCO, 2019) clarifies that all five areas of its implementation are closely linked to the SDGs, particularly SDG4, which targets education for all by 2030 (OECD, 2009; UNESCO, 2016), as well as SDG5 (gender equality), SDG9 (industry, innovation, and infrastructure), SDG10 (reducing inequalities within and between countries), SDG16 (peace, justice, and strong institutions), and SDG17 (partnerships for the goals). Since OER is not a stand-alone goal but is related to overarching values, such as human rights (United Nations (1948), equity, and social justice, this conceptual paper explores how these are interconnected and how both the SDGs and the five goals can be achieved. The proposed model is new and clearly needed in research on this topic.

Higher educational institutions, such as universities of applied sciences, have a significant role in promoting progress towards a sustainable future as defined by the United Nations (UN) sustainable development goals (SDGs). This paper aims to identify how the UN SDGs are featured in master’s theses set in work–life contexts.

Using a descriptive review and content analysis, this study identified the number of SDGs appearing in 31 master’s theses. Sustainable development (SD) and corporate social responsibility were reflected using the approaches and models in the literature. Finland’s eight objectives for committing to SD were used to examine the commitments made by the business school of the university of applied sciences to achieve Agenda 2030.

Emphasising the value of higher education for SD, this study found that SDGs three, eight and 12 appeared most frequently in the theses. Sustainable and responsible dimensions reflected several issues concerning both the worlds of business and industry among the firms and organisations investigated by the master’s degree students in the business school at the Jyväskylä University of Applied Sciences.

This research holds practical and pedagogical value, serving to encourage master’s and PhD students to further explore research on SDGs and to shape public policy.

Sustainability was looked at in a new way as investigated by the theses. Ways to integrate the SDGs into management degree programmes and conduct research in the fields of business administration, tourism and hospitality management were identified.

In 2016, the United Nations published the agenda for sustainable development with 17 Sustainable Development Goals (UN SDGs), asking everyone to commit to reach the Goals’ targets by 2030. Accordingly, hospitality brands developed Corporate Social Responsibility (CSR) initiatives to deliver positive direct, indirect and induced impacts to the triple bottom lines’ environmental, social and economic dimensions. The purpose of this paper consists in investigating the benefits that companies want to obtain, engaging in these activities. Three very different hotel brands’ CSR are analyzed to consider their undeclared coordination with the UN SDGs namely CitizenM, Lefay and Six Senses.

The paper is based on secondary qualitative data retrieved from websites.

When choosing to commit to CSR initiatives, companies not only behave as good corporate citizens but also pursue their economic interests. By so doing, they receive benefits that vary from improved image and reputation amongst guests to enhanced satisfaction and commitment amongst employees, passing through reduced fiscal burdens and financial savings.

The UN SDGs seem to potentially create a virtuous cycle in which Goal 8, decent work and economic growth, must be a leading cornerstone. To make the cycle work, socio-economic engagement and factual certainly should be improved and hospitality companies should pay a role both by measuring and publishing the benefits of committing to CSR and funding sustainability research that can be beneficial to their business, too. If this happens and the UN SDGs’ targets are met, the future will benefit from a circular economy, whereby resources will not be disposed of but maintained, repaired, reused, remanufactured and refurbished before being recycled. In other words, sustainability is not only about creating a better life for every living being but also about developing favourable business environments to benefit companies.

The comparison of hospitality brands’ with theoretically identified benefits represents the starting point of a wider multi-dimensional reflection on coordination between companies’ CSR and UN SDGs. Recommendations to sustain the sustainability virtuous cycle and to look at the future are drawn.

This paper critiques how the member states adopted the United Nations (UN) Sustainable Development Goals (SDGs) in a concerted effort to improve the lives and meet the basic needs of all global citizens. COVID-19 has been an unexpected precipitous monitoring system that has exposed the current implemented policies and systems, begging the question, “are these goals failing?” Furthermore, may it be equated to failed leadership on a global scale? The UN 17 SDGs is an urgent call for union by all countries – developed and developing – recognizes that ending poverty and other deprivations must go hand-in-hand with strategies that improve health and education, reduce inequality and spur economic growth. This paper is central to addressing the shortcomings of UN leadership and multilateral organizations. The UN coordinates multilateral organizations' actions in reaching the most marginalized communities (United Nations, 2015). Hence, these outcomes have become more distant to those without means and most in need, a likely consequence of program failure and our globalized world. The pandemic has taught us national solutions to global problems fall short and may only exacerbate the outcome. The authors approach this as a failure of global leadership. The UN's pledge to “Leave No One Behind” has undermined its commitment to poverty and inequalities of racism and sectarianism. The UN staff are often unprepared to deal with the issues they have contributed to. They continue to perpetuate the inequalities that stem from racism and discrimination even though the pledge is to leave no one behind. The 17 SDGs are designed to impact citizens' health and livelihood. The goals have direct and indirect effects on women, children and the most marginalized groups residing in urban cities across the globe. This article examines systemic racism and the UN and its impact on the SDGs’ agenda.

This article proposes a human-centered approach to address leadership inadequacies in a global public leadership institution using a literature review and contemporary cases.

This article argues a premise for the UN institutions to adapt their leadership approaches to better understand the global communities with whom they serve.

This article is directed to multi-lateral leaders and governments in hopes to expose inequities and hypocrisies in order to advance more inclusive and culturally responsive approaches to tackle the most challenging social issues the world faces.

This article draws on current events of racism that challenge one of the largest global institutions and can potentially undermine the achievement of meeting the 2030 UN SDGs for any country.

This paper aims to review the progress of a sample of (n = 307) signatories in the Higher Education Sustainability Initiative which commits higher education institutions (HEIs) to make smart commitments to achieve one or more of the UN sustainable development goals (SDGs).

A preliminary survey of n = 307 HEIs via online questionnaire and database search was conducted.

Findings reveal a difference between HEI governance, that is “instrumental”, and governance, that is “holistic”, in relation to sustainability.

Implications identified for achieving SDGs in general and for academic–business partnerships, in particular.

Practical implications for enterprise (developing a tool to measure sustainability mindset) and for enterprise education (sharing of best practices from other HEIs).

Improved understanding of the sustainability mindset will inform decisions about approaches to governing and operationalising sustainability in organisations.

The survey is not original but the emphasis on sustainability mindset (compassion, empathy and connectedness to SDGs) is.

The purpose of this paper is to explore the current status and identify the main trends in leading Russian companies’ corporate sustainability model transformation in the context of achieving the United Nations Sustainable Development Goals (UN SDGs).

A theoretical approach is based on the interpretation of corporate sustainability model transformation within the corporate social performance (CSP) framework. The corporate sustainability model is described according to Dyllick and Muff (2016) business sustainability (BST) 1.0-3.0 spectrum. The analysis is settled on survey data collected from leading Russian companies participated in the “Report on Social Investments in Russia” project conducted by the Russian Managers Association from 2008 to 2019.

This paper finds that the BST 2.0 is becoming a dominant model based on the “creating shared value” goal. The related CSP is characterized by their orientation to the principles of the UN Global Compact; by the emergence of a coordinating role for specialized departments of corporate social responsibility (CSR) and/or sustainability; and by the regular sustainability reporting. The SDGs are generally correlated with responsible business practices that are already in existence in companies. The emerging trend towards the advanced BST 3.0 model including the SDGs integration into the main business processes is constrained by the lack of active cooperation between companies.

The research sample includes only large Russian companies with a significant industry diversity, participating in the “Report on Social Investments in Russia” project, thereby restricting the analysis of non-participants. The relatively low repetition of participants in this long-term project does also restrict the degree of generalization. Future research could be based on the findings of this paper to create and test hypotheses via a nationwide study of Russian businesses as well as cross-national comparative studies.

The analysis of the corporate sustainability model transformation through studying the key CSP framework elements could support Russian companies in creating systemic changes of their principles, processes and outcomes measurements in the context of achieving the UN SDGs.

This study contributes to existing literature by combining the corporate sustainability model transformation analysis with the CSP framework. It describes the experience of large Russian companies that publicly position themselves as national leaders in the field of CSR and sustainable development.

This editorial aims to organise the 17 United Nations Sustainable Development Goals (SDGs) into seven ServCollab service research themes to provide a way forward for service research that improves human and planetary life.

A conceptual approach is used that draws on observations from the scholarly experience of the editors.

This editorial offers seven research themes for service researchers: services that enable the WELL-BEING of the human species; services that provide OPPORTUNITY for all humans; services that manage RESOURCES for all humans; ECONOMIC services for work and growth for all humans; services from INSTITUTIONS that offer fair and sustainable living for all humans; service ecosystems with the PLANET; and COLLABORATION services for sustainable development partnerships.

Service scholars are urged to pursue collaborative research that reduces suffering, improves well-being and enables well-becoming for the sustainability and prosperity of Planet Earth.

This editorial provides service scholars with a new framework synthesising the SDGs into research themes that help focus further service research.