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Article
Publication date: 9 November 2023

Issam Tlemsani, Asif Zaman, Mohamed Ashmel Mohamed Hashim and Robin Matthews

This study examines the intersection of emerging Islamic economies and the digital economy in the context of the United Nations sustainable development goals (UN SDGs). This study…

Abstract

Purpose

This study examines the intersection of emerging Islamic economies and the digital economy in the context of the United Nations sustainable development goals (UN SDGs). This study aims to investigate the opportunities, challenges and barriers faced by emerging Islamic economies in the context of the digital economy. It specifically focuses on how these economies can contribute to the achievement of UN SDGs established in 2015. In addition, the study explores the prospects of Islamic digital finance and its potential to facilitate the adoption of the UN SDGs.

Design/methodology/approach

The following components outline the design, methods and approach of this study, identify and select specific UN SDGs that are relevant to the research aims. These selected goals serve as the basis for evaluating the impact of conventional and Islamic digital financial inclusion, gathered data from credible sources such as Bloomberg and Refinitiv Thomson Reuters to support the analysis. These sources provide comprehensive data on global indicators, progress and targets related to the UN SDGs, compare and evaluate the impact of both conventional and Islamic digital financial inclusion strategies on the selected UN SDGs; the study uses qualitative interpretation of the gathered data, which involves identifying patterns, themes and connections within the data to draw meaningful conclusions.

Findings

Results revealed that Islamic digital finance has the potential to contribute significantly to achieving the UN SDGs by promoting financial inclusion, encouraging ethical investments, supporting small and medium enterprises, promoting sustainable investments and leveraging technology to expand access to Islamic financial services and support sustainable investments.

Research limitations/implications

While there are many potential benefits of Islamic digital finance in helping to achieve the UN SDGs, there are also several limitations that should be considered in research, such as limited access to digital infrastructure, regulatory challenges, product offerings, scale, awareness and adoption. Addressing these limitations will be critical to maximizing the potential of Islamic digital finance to contribute to achieving the UN SDGs.

Practical implications

This study points to an important gap in the literature; for practitioners, this study has significant managerial consequences for achieving the UN SDGs in emerging economies by facilitating social impact investments and promoting ethical and sustainable investments.

Originality/value

This study’s uniqueness lies in its exploration of the limited exploration of connecting the implementation of digital financial systems to promote UN SDGs within emerging Islamic economies.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 2 April 2024

Charl de Villiers, Ruth Dimes and Matteo Molinari

The purpose of this paper is to present a conceptual framework that explores the determinants, mechanisms and consequences of reporting on the United Nations Sustainable…

Abstract

Purpose

The purpose of this paper is to present a conceptual framework that explores the determinants, mechanisms and consequences of reporting on the United Nations Sustainable Development Goals (UN SDGs) by universities. The framework considers the relationship between reporting on the SDGs and the three main activities of universities: research, teaching and service. As universities hold a unique position in society, understanding their experiences with SDG reporting offers insights into the promotion and integration of SDGs into reporting and practice more broadly.

Design/methodology/approach

The paper adopts a conceptual approach and draws on existing literature to develop a framework for understanding reporting on the UN SDGs by universities. The framework considers the challenges faced by universities in providing sustainability information and examines the motivations and outcomes associated with reporting. It also explores the coordination and collaboration necessary across departments within universities and discusses the risks associated with greenwashing.

Findings

The paper highlights that reporting on the UN SDGs can enhance university engagement with stakeholders, improve their reputation, and foster innovation and transdisciplinary research ideas. However, universities encounter challenges such as limited data availability, resource constraints, lack of coordination and competing priorities. The growing scepticism surrounding reporting motives has led to increased allegations of greenwashing within the sector.

Originality/value

This paper contributes to the accounting literature by presenting a comprehensive framework that explores the determinants, mechanisms and consequences of reporting on the UN SDGs by universities. The framework offers insights into how reporting on SDGs can lead to embedding the SDGs in research, teaching and service activities and can be adapted to other organisational contexts. The paper also emphasises the need for further research on the mechanisms of reporting, which play a crucial role in driving long-lasting change.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1096-3367

Keywords

Book part
Publication date: 14 December 2023

Francisco Javier Andrades Peña, Domingo Martinez Martinez and Manuel Larrán Jorge

Drawing on managerial innovation model proposed by Abrahamson (1991), this chapter tries to gain a better understanding of how the UN SDGs have impacted the practice of…

Abstract

Drawing on managerial innovation model proposed by Abrahamson (1991), this chapter tries to gain a better understanding of how the UN SDGs have impacted the practice of sustainability reporting of Spanish public universities. Data were collected from a variety of sources, such as: several email structured interviews with university managers, an examination of the Chancellor letters of sustainability reports of Spanish public universities, a detailed reading of some sustainability reports and a consultation of the website of each Spanish public university. The findings reveal that there has been an increasing number of Spanish public universities that have started to publish stand-alone sustainability reporting since the appearance of the UN SDGs. According to Abrahamson's framework, our findings reveal that governmental-policy forces have shaped the sustainability reporting landscape in the Spanish public university setting, and their behaviour is mostly explained by the forced-selection and fad/fashion perspectives.

Open Access
Article
Publication date: 27 September 2022

Indra Abeysekera

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…

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Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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

Practical implications

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

Social implications

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

Originality/value

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.

Details

Sustainability Accounting, Management and Policy Journal, vol. 13 no. 6
Type: Research Article
ISSN: 2040-8021

Keywords

Book part
Publication date: 8 October 2018

Chris J. Moon

New mindsets and innovative thinking (ABIS, 2017; Moon, 2013, 2014, 2015; Moon, Walmsley, & Apostolopoulos, 2018) are needed to deliver on everything from good health and…

Abstract

New mindsets and innovative thinking (ABIS, 2017; Moon, 2013, 2014, 2015; Moon, Walmsley, & Apostolopoulos, 2018) are needed to deliver on everything from good health and well-being to affordable and clean energy. This chapter reviews the latest trends globally to tackling pressing social and environmental problems (2016–2018), focuses on a sample of 100 projects, mapped against the UN SDGs and evaluated on their ‘innovation’ and scalability and selects 25 projects related to ‘circular economy’ solutions for a more in-depth consideration. The projects cover a range of applications including Buildings, Food, Energy, Transportation, Resources and Education. The key research question is: what strategic policy support is needed for enterprise & entrepreneurship education to develop the necessary multi collaborative and cross disciplinary mindsets and skills that such projects require? Reference is made to global risks and sustainability solutions, skills needed for the green economy and implications for enterprise development and entrepreneurship education. Findings reveal the need for new measures of eco and social mindset that will support the development of the creative and innovative solutions necessary for tackling the UN SDGs.

Details

Entrepreneurship and the Sustainable Development Goals
Type: Book
ISBN: 978-1-78756-375-9

Keywords

Article
Publication date: 10 August 2020

Virginia Maria Stombelli

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…

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Abstract

Purpose

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.

Design/methodology/approach

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

Findings

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.

Practical implications

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.

Originality/value

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.

Details

Worldwide Hospitality and Tourism Themes, vol. 12 no. 5
Type: Research Article
ISSN: 1755-4217

Keywords

Book part
Publication date: 18 January 2024

Tulsi Pawan Fowdur, Satyadev Rosunee, Robert T. F. Ah King, Pratima Jeetah and Mahendra Gooroochurn

In this chapter, a general introduction on artificial intelligence (AI) is given as well as an overview of the advances of AI in different engineering disciplines, including its…

Abstract

In this chapter, a general introduction on artificial intelligence (AI) is given as well as an overview of the advances of AI in different engineering disciplines, including its effectiveness in driving the United Nations Sustainable Development Goals (UN SDGs). This chapter begins with some fundamental definitions and concepts on AI and machine learning (ML) followed by a classification of the different categories of ML algorithms. After that, a general overview of the impact which different engineering disciplines such as Civil, Chemical, Mechanical, Electrical and Telecommunications Engineering have on the UN SDGs is given. The application of AI and ML to enhance the processes in these different engineering disciplines is also briefly explained. This chapter concludes with a brief description of the UN SDGs and how AI can positively impact the attainment of these goals by the target year of 2030.

Details

Artificial Intelligence, Engineering Systems and Sustainable Development
Type: Book
ISBN: 978-1-83753-540-8

Keywords

Book part
Publication date: 7 December 2023

Tove Brink

Innovation ecosystems consist of independent and yet interdependent enterprises and actors. This constitutes a challenge for innovation leadership to set the direction to pursue…

Abstract

Innovation ecosystems consist of independent and yet interdependent enterprises and actors. This constitutes a challenge for innovation leadership to set the direction to pursue UN SDGs. Enhanced insights and understandings of how collaborative innovation leadership can be conducted in practice are revealed in two cases conducted using a participatory action research approach. Hereby theory and practice are linked by the ecosystem participant actions to reach competitiveness of the offshore wind energy ecosystem compared to traditional/other renewable energy sources pursuing UN SDG number 7 of ‘affordable and clean energy’. The two cases are situated in ports in offshore wind energy innovation ecosystems, respectively in the Baltic Sea and in the North Sea. The first case contains complementary ecosystem participants with both leadership and expert positions. The second case contains both complementary and competitive ecosystem participants with leadership positions. The findings note that both cases can use collaborative innovation leadership through the point of origin in the guiding star of the value proposition at ecosystem level to go beyond their own enterprise self-interest. Next, collaborative innovation leadership is based in heterogeneities of both knowledge domains and individual and organisational behaviours for the innovative imagination of future needed initiatives for collaborative design-based sensemaking. A short-term challenge is present from reduced revenue in own enterprise from future needed initiatives. This short-term impact needs to be addressed for enhanced long-term robustness. The findings are summarised in a model for dissemination of collaborative innovation leadership in ecosystems to pursue UN SDGs in practice.

Details

Innovation Leadership in Practice: How Leaders Turn Ideas into Value in a Changing World
Type: Book
ISBN: 978-1-83753-397-8

Keywords

Article
Publication date: 23 October 2023

Walter Leal Filho, Laís Viera Trevisan, João Henrique Paulino Pires Eustachio, Thais Dibbern, Julen Castillo Apraiz, Izabela Rampasso, Rosley Anholon, Beatrice Gornati, Manfredi Morello and Wim Lambrechts

Despite the growing interest in the field, the literature overlooks how supply chains influence or interact with the United Nations (UN) Sustainable Development Goals (SDGs). To…

Abstract

Purpose

Despite the growing interest in the field, the literature overlooks how supply chains influence or interact with the United Nations (UN) Sustainable Development Goals (SDGs). To fill this gap, this study aims to assess the influences of Sustainable Supply Chain Management (SSCM) on the implementation of the UN SDGs.

Design/methodology/approach

A systematic literature review of 97 publications was carried out by using the Web of Science database and the support of ATLAS.ti software. In addition, this research also explored how the top 20 Forbes companies are aligned with the SDGs by analysing their sustainability reports.

Findings

The findings suggest that the literature and the analysed companies primarily concentrate on certain SDGs while neglecting others, revealing potential areas of interest for future research. Based on the findings, the study provides valuable insights into the connections between SSCM and the UN SDGs, highlighting the potential benefits of SSCM in reducing environmental, social and economic pressures and contributing to sustainable development. It also identifies areas where further research and policy development are needed to maximise the potential benefits of SSCM.

Originality/value

To the best of the authors' knowledge, no other studies have conducted a comprehensive exploration of the literature linking SSCM and the SDGs framework. Moreover, the study differs from others since it combines research data with practical information from company reports, to identify specific issues related to supply chain management.

Details

The TQM Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-2731

Keywords

Article
Publication date: 10 August 2020

Tonglin Chelsea Liang and Elena Suen Fei Wong

This paper aims to explore how adaptive re-use (AR) could be used more frequently and extensively in the hospitality industry as a viable strategy to help achieve the United…

Abstract

Purpose

This paper aims to explore how adaptive re-use (AR) could be used more frequently and extensively in the hospitality industry as a viable strategy to help achieve the United Nations sustainable development goals (UN SDGs) agenda for 2030. In particular, the paper discusses the benefits and drawbacks of AR and further investigates the appeal of AR over rebuilding, in both a general sense and specific to hospitality settings.

Design/methodology/approach

The study provides a literature review and thematic analysis based on semi-structured interviews about AR projects and its application in hospitality settings. In so doing, the article draws on knowledge and insights from experts and practitioners involved in AR projects globally. The professional interviewees’ expertize ranges from urban planning, sustainable development, architecture to sustainable hospitality solutions.

Findings

The results illustrate how AR is a mindset not only applicable to specific buildings or environments but also how it is a vital solution to sustainable development in hospitality. The social, environmental and economic benefits of AR outweigh the challenges and extend to being of regional and even national importance.

Practical implications

AR projects have the ability to stimulate improvement in the use of space and to transform entire communities – especially if there is more and improved support from local government and the relevant authorities. With sufficient incentives to make the projects economically viable, the outcome would be increased presence of cultural and historic preservation, more conservation of construction materials, energy and other resources relevant to the demolition and construction process. The application of AR contributes to attaining UN SDGs’ targets and the future will see more culturally rich, inclusive, sustainable cities and architecture.

Originality/value

There seems to be a lack of research in the field of AR in the hospitality context, particularly in relation to achieving the UN SDGs 2030. This paper aims to bridge this gap in knowledge, as well as to provide a starting point for a greater vision and coordination between governments, architects, hospitality professionals and all other involved stakeholders to boost sustainable development through AR.

Details

Worldwide Hospitality and Tourism Themes, vol. 12 no. 5
Type: Research Article
ISSN: 1755-4217

Keywords

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