Search results

The purpose of this paper is to examine prominent issues and contributions from extant research and explore the literature on the services provided by Knowledge-Intensive Public Organizations (KIPOs) and its pursuit to achieve the United Nations (UN) 2030 Sustainable Development Goals (SDGs) (hereafter referred to as the UN 2030 SDGs agenda) amidst the challenges represented by COVID-19 pandemic. It emphasizes the crucial role of accounting in dealing with techniques and social and moral practices concerned with the sustainable utilization of resources. This paper also provides an overview of the other papers presented in this JPBAFM Special Issue and draws from their findings to scope out future impactful research opportunities in this area.

The design consists of a review and examination of the prior relevant literature and the other papers published in this JPBAFM Special Issue.

The paper identifies and summarizes three key research themes in the extant literature: the growth in the types of KIPO; the rise in the research approaches to study the provision of public services by KIPO in pursuit of the UN 2030 SDG agenda and the consequent call for developments in the accounting field; and unintended consequences during COVID-19 pandemic. It draws upon work within these research themes to set out four broad areas for future impactful research.

The value of this paper rests with collating and synthesizing several important research themes on the nature and unintended consequences of the UN 2030 SDG agenda, and the challenges represented by COVID-19 pandemic in the governance, management and accounting for KIPO and in prompting future extensions of this work through setting out areas for further innovative research within the field.

The research examined in this paper and the future research avenues proposed are highly relevant to the health sector, the judiciary, museums, research centers and the UN. The focus on accounting and accountability towards a broader spectrum of stakeholders calls for new avenues of study in the accounting field. They also offer important insights into matters of management, accounting, accountability, sustainability accounting and control more generally.

The research examined in this paper and the future research avenues proposed are highly relevant to the health sector, the judiciary, museums, universities, research centers and the UN. They also offer important insights into matters of management, accounting, accountability, sustainability accounting and control more generally.

This paper adds to vibrant existing streams of research in the area of KIPO by bringing together authors from different areas of accounting research for this JPBAFM Special Issue. In scoping out an agenda for impactful research approaches used to study the provision of public services by KIPO, this paper also draws attention to underexplored issues pertaining to extents such as the “lived experience” of personnel in the KIPO and envisioning what a future system of governance, management and accounting of SDG might look like.

The hotel customers are conscious of the deteriorating environmental conditions and demand for online immersions. Hotels lack an exciting shift in customer behavior for augmented customer re-patronage intention (CRPI) especially in developing countries. This study aims to apply customer-dominant service logic (CDSL) to comprehend customers’ life-sphere contributing to some of the vital United Nations sustainable development goals (UN SDGs). In this essence, CDSL grasps the impact of customer empowerment (CE) and environmental corporate social responsibility (Env CSR) on customer re-patronage intention (C-RPI) with the mediating and moderating effects in Pakistan’s four- and five-star hotels.

A deductive approach is followed in which an online survey of 400 hotel customers was conducted using purposive and snowball sampling techniques to understand the practice of C-RPI and UN SDGs.

This study reveals that executing the UN SDGs in the hotel industry eventually boosts CE and Env CSR, further enhancing online customer value cocreation (O-CVCC) resulting in C-RPI. Both CE and Env CSR gain a complimentary/partial mediation by O-CVCC on C-RPI is also reported. Moreover, sensation seeking moderates the relationship between CE and O-CVCC. Yet, customer commitment does not moderate the relationship between O-CVCC and C-RPI.

This study highlights that C-RPI (i.e. SDG 11) enhances when Env CSR is taken care of (i.e. SDG 13), customers are empowered (i.e. SDG 5 and SDG 17) and cocreated online (i.e. SDG 9). To the best of the authors’ knowledge, this study is one of the first studies to empirically test the approaches in the hotel industry contributing to SDG 5, 9, 11, 13 and 17.

Los clientes de hoteles son conscientes de las condiciones ambientales deteriorantes y demandan inmersión en línea. Los hoteles carecen de un cambio emocionante en el comportamiento del cliente para la intención de repatronaje aumentada (CRPI) especialmente en países en desarrollo. Este estudio aplica la lógica de servicio dominante del cliente (CDSL) para comprender la esfera de vida de los clientes que contribuyen a algunos de los vitales Objetivos de Desarrollo Sostenible (ODS) de las Naciones Unidas (ODS de la ONU). En esencia, CDSL comprende el impacto del empoderamiento del cliente (CE) y la RSE ambiental (Env CSR) en C-RPI con efectos de mediación y moderación en hoteles de cuatro y cinco estrellas de Pakistán.

Se utilizó un enfoque deductivo en el que se llevó a cabo una encuesta en línea a 400 clientes de hoteles utilizando técnicas de muestreo intencional y de bola de nieve para comprender la práctica de RPI y los ODS de la ONU.

Este estudio revela que la ejecución de los ODS de la ONU en la industria hotelera finalmente impulsa CE y Env CSR, y mejora aún más O-CVCC resultando en C-RPI. También se informa que tanto CE como Env CSR obtienen una mediación complementaria/parcial por la co-creación de valor del cliente en línea (O-CVCC) en C-RPI. Además, la búsqueda de sensaciones (SS) modera entre CE y O-CVCC. Sin embargo, el compromiso del cliente (CC) no modera entre O-CVCC y C-RPI.

Este estudio destaca que C-RPI (es decir, ODS 11) mejora cuando se cuida Env CSR (es decir, ODS 13), los clientes están empoderados (es decir, ODS 5 y ODS 17) y co-creados en línea (es decir, ODS 9). Este estudio es uno de los primeros estudios en probar empíricamente los enfoques en la industria hotelera que contribuyen a los ODS 5, 9, 11, 13 y 17.

酒店客户对环境恶化的意识日益增强, 并呼吁进行在线沉浸体验。在发展中国家, 尤其需要酒店采取激动人心的客户行为转变措施,以增强客户再次光顾意向（CRPI）。本研究旨在运用客户主导服务逻辑（CDSL）理解客户的生活领域, 同时为联合国关键的可持续发展目标（UN SDGs）做出贡献。在这一框架下, 研究将探讨客户赋权（CE）和环境 CSR（Env CSR）对巴基斯坦四星级和五星级酒店中 CRP I的调节和中介作用。

本研究采用演绎方法, 结合目的性和雪球抽样技术, 对400名酒店客户进行了在线调查, 以深入了解 RPI 以及UN SDGs 的实践情况。

该研究表明, 在酒店业执行 UN SDGs 最终促进了CE 和 Env CSR, 并进一步增强了O-CVCC, 从而导致了C-RPI的提升。同时, CE和Env CSR在 C-RPI 上通过在线客户价值共创（O-CVCC）获得了互补/部分中介。此外, 感知寻求（SS）在CE和O-CVCC之间起到了调节作用。然而, 客户承诺（CC）在O-CVCC和C-RPI之间没有调节作用。

该研究表明, 在酒店业执行 UN SDGs 最终促进了CE 和 Env CSR, 进而进一步增强了O-CVCC, 从而导致 C-RPI的提升。同时, CE 和Env-CSR 在客户再次光顾意向上通过在线客户价值共创 (O-CVCC) 获得了互补或部分中介作用。此外, 感知寻求 (SS) 在CE和 O-CVCC 之间起到了调节作用。然而, 客户承诺(CC)在O-CVCC和C-RPI之间没有发现调节作用。

该研究强调了在 EnvCSR 受到关注时（即SDG 13）, 客户被赋权时（即 SDG 5和SDG 17）, 以及在线共同创造时（即 SDG 9）会增强客户再次光顾意向（即 SDG 11）。这项研究是第一批在实践中测试了酒店业对 SDG 5、9、11、13 和17做出贡献的方法之一。

This paper aims to investigate the relationship between the Kingdom of Saudi Arabia (KSA)’s expenses in the health and social fields and the achievement of sustainable development goals (SDGs) 1 (elimination of poverty) and 3 (good health and well-being). This paper also examines the effects of the COVID-19 pandemic on these expenses and goals.

This paper observes the public expenses and the targets of the SDGs of KSA during 1981–2022. This paper tests the stationarity of the variables and then uses the ordinary least square model or the autoregressive distributed lag model, depending on the unit root test results. This paper also observes the change in target goals between the two years of the pandemic and the two preceding years.

The results show the influence of social expenditure on the progress of SDG-1, whereas the impact of health expenditure on SDG-3 is not significant. This paper also proves the impact of the pandemic on public expenses and social SDGs.

This paper attracts the attention of policymakers to the importance of assessing their SDG initiatives and the consequent outcomes. Additionally, this paper documents the initiatives for sustainable development in KSA, an important emerging country. Given the universal nature of the SDGs and the importance of KSA as an economic power with a large youth human capital potential, the findings offer insights applicable beyond KSA and provide valuable lessons for governments worldwide regarding the optimization of public spending for SDG achievement. Moreover, monitoring SDG advancement in this important country helps assess the progress of the the United Nations (UN)’s 2030 Agenda for Sustainable Development. Therefore, This paper helps boost the completion of this agenda and contributes to the bottom-up approach of the UN 2030 Vision, implicating all categories of stakeholders, including the academic community.

This paper furthers the literature on SDG achievement by analyzing the relationship between public expenses and SDGs. This paper contributes to the debate concerning the best methodology suitable for SDG valuation and adds to the few studies using autoregressive tests. Moreover, this paper enriches the scarce studies dealing with emerging countries and reviews the assessment of SDGs in KSA. Additionally, this paper investigates the effect of the COVID-19 pandemic on the assigned resources for SDGs and, consequently, on the related indicator scores.

India is one of the fastest developing economies, but it faces numerous socioeconomic problems, such as hunger, poverty, under- and unemployment, gender inequity and illiteracy. Corporate social responsibility (CSR) funding at the corporate level could tackle these socioeconomic problems, providing support to the nation’s overall development. Mandated CSR expenditures, in alignment with the achievement of the sustainable development goals (SDGs) of the United Nations, would support the nation’s contributions to building a sustainable future. Several questions, however, remain. Thus, this study aims to explore relationships between a company’s gross and net profits and its expenditures for CSR; and mapped the specific CSR activities used to address each of the 17 UN SDGs and then draw implications for human resource development (HRD).

The data were gathered from published annual reports (2019–23) of 60 Fortune 500 Indian companies. A zero-order correlation was used to find the relationship between CSR expenditure and gross, as well as net, profits. Furthermore, the CSR activities of the sample were mapped with the UN SDGs.

There was a positive, moderate to strong correlation between CSR expenditures and gross profit (r = 0.82, p < 0.01), but for net profit, the correlation was strong (r = 0.85, p < 0.01). All CSR activities mapped to at least one of the SDGs.

The alignment of CSR activities and SDGs based on Fortune 500 Indian companies has not yet been explored. Also, no study to date discusses the gaps in the CSR expenditures for specific UN SDGs.

The sustainable development goals (SDGs) devised by the United Nations (UN) call on countries – whether rich or poor – to solve global issues, improve lives and save the planet for future generations. However, the UN predicts that between $5 and $7tn will need to be spent annually between now and 2030 to accomplish these goals, posing a major financial hurdle. Islamic social finance, if used ethically, seeks to realise SDGs through fairness, justice and equity. Thus, this study aims to determine how Islamic social finance instruments such as Zakat, Waqf, Sadaqat and Qard-hasan contribute to realising SDGs.

This study used a preferred reporting items for systematic reviews and meta-analyses-based systematic literature review. Scopus and Google Scholar were chosen for the qualitative and meta-analysis of studies. The topic was reviewed in 178 academic papers from 2000 to 2022. The required articles were analysed after careful review.

Islamic social financing mechanisms have the capacity to solve many social issues and create better welfare conditions by ensuring economic, social and environmental sustainability in line with the SDGs. Indonesia and Malaysia lead Islamic social finance research, the survey found. The review revealed that Islamic social funding can achieve 11 out of 17 SDGs. Islamic commercial finance can be used for the remaining goals. The paper highlights Islamic social funding research limitations and opportunities.

The review study shows that Islamic social finance can fill the SDG funding gap, especially considering the post-pandemic financial crisis that has increased global income inequality and social disparities.

To the best of the authors’ knowledge, this article is the first of its kind to review the potential of Islamic social financing instruments to help achieve the SDGs.

This study aims to provide measurable information that evaluates a company’s ESG performance based on the conceptual connection between ESG, non-financial elements of a company and the UN Sustainable Development Goals (SDGs) for resolving global issues.

A novel data processing method based on the BERT is presented and applied to analyze the changes and characteristics of SDG-related ESG texts from companies’ disclosures over the past decade. Specifically, ESG-related sentences are extracted from 93,277 Form 10-K filings disclosed between 2010 and 2022 and the similarity between these extracted sentences and SDGs statements is calculated through sentence transformers. A classifier is created by fine-tuning FinBERT, a financial domain-specific pre-trained language model, to classify the sentences into eight ESG classes.

The quantified results obtained from the classifier reveal several implications. First, it is observed that the trend of SDG-related ESG sentences shows a slow and steady increase over the past decade. Second, large-cap companies relatively have a greater amount of SDG-related ESG disclosures than small-cap companies. Third, significant events such as the COVID-19 pandemic greatly impact the changes in disclosure content.

This study presents a novel approach to textual analysis using neural network-based language models such as BERT. The results of this study provide meaningful information and insights for investors in socially responsible investment and sustainable investment and suggest that corporations need a long-term plan regarding ESG disclosures.

This study aims to examine the outcome of an online project to inform preservice English language teachers regarding the United Nations’ Sustainable Development Goals (SDGs).

A qualitative research method was used to understand participants’ overall knowledge. In total, 30 preservice teachers were selected from a larger pool after considering their grade point averages, sex, university affiliations and geographical backgrounds to ensure a balanced distribution and diversity. Qualitative data were collected through written productions, video recordings and a postproject survey.

Findings revealed that preservice teachers deepened their understanding of SDGs and adopted a positive attitude toward SDGs while increasing their pedagogical awareness and knowledge of teaching English in response to SDGs. They also regarded literary texts as a valuable resource for teaching SDGs.

This study contributes to the literature by demonstrating that literary works are valuable for educating preservice teachers on integrating SDGs. A detailed overview of the project and its outcomes can guide practitioners and teacher educators in integrating SDGs into their education programs and English language teaching.

The purpose of this paper is to explore how effectively leading sustainable hotels have integrated Sustainable Development Goals (SDGs) into their reporting. The main aim is to pinpoint areas for improvement concerning SDG reporting which can help the hospitality industry to achieve a transformation in a more SDG-aligned global tourism system.

For this study, a content analysis technique was used to extract the information regarding strategic consistency of SDG reporting. Both qualitative and quantitative approaches were applied to the analysis of this information. This paper seeks to assess the extent to which the materiality analysis, corporate targets and performance indicators defined by the world’s top sustainable hotels in their sustainability reports are consistent with those SDGs linked to the business. To that end, the authors have selected the most sustainable hotels according to the SAM Corporate Sustainability Assessment in 2020.

The results of this study show that the most sustainable hotel companies did not take a strategic consistency approach when reporting the SDGs. These findings identify four areas for improvement concerning reporting, which may promote the adoption of a strategic and consistent approach in SDG reporting.

This study includes a set of recommendations to provide the market with complete, coherent and comparable information on their contribution to the SDGs and, therefore, foster collective learning to bring about sustainable tourism transformation.

This paper represents a contribution to the discussion on the strategic or symbolic implementation of SDGs at a corporate level. In addition, this paper reflects a deeper understanding of how hotel companies could improve their reporting and management system to contribute to SDGs.

This study examines the effect of sustainable development goal (SDG) concerns regarding the sustainability issues raised in the United Nations SDG agenda on pro-sustainable travel behavior (PSTB) by building on the norm activation model as well as value theory (altruism), with the latter assumed to moderate the effect of SDG concerns on PSTB.

The model was tested using structural equation modeling (SEM) based on data from 200 USA respondents who have traveled internationally in the past 12 months.

The results confirmed the effect of SDG concerns on positively influencing PSTB both directly and indirectly (through the NAM variables of “responsibility” and “obligation”). Additionally, results revealed that altruism positively moderates the effect of SDG concerns on PSTB.

Results provide tourism businesses and destinations with a better understanding of which aspects of the 17 issues identified in the UN SDG agenda are more likely to influence travelers’ future PSTB and whether such behavioral changes additionally depend on people’s individual altruism levels.

Unlike previous studies focusing mainly on environmental concerns and tourists’ pro-environmental behavior, this study offers a more comprehensive understanding of PSTB in light of today’s UN SDGs.

Relying on institutional theory and Oliver’s (1991) strategic responses framework, the purpose of this paper is to investigate the different strategies adopted by Spanish public universities to respond to institutional pressures for sustainability reporting.

Data were collected from a variety of sources, such as a series of email-structured interviews with key personnel from universities, a qualitative analysis of sustainability reports and a consultation of the website of each Spanish public university.

The findings reveal that Spanish public universities have responded to institutional pressures for sustainability reporting by adopting acquiescence, compromise, avoidance and defiance strategies. The variety of strategic responses adopted by Spanish public universities suggests that these organizations have not fully adhered to institutional pressures.

The results of this paper would be useful for practitioners since it tries to demonstrate whether universities, which are facing increasing institutional pressures and demands from stakeholders, have been developing sustainability reporting practices.

Universities have a remarkable social impact that could be used to promote sustainability practices. This paper investigates how these organizations can contribute to sustainability reporting as they should reproduce social norms.

The sustainability reporting context is in a phase of change. This paper tries to contribute to the accounting research by analyzing the extent to which universities are engaged in sustainability reporting. Relying on these premises, Oliver’s (1991) framework might be an insightful theoretical perspective to examine the responses provided by universities to institutional pressures.