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The 2030 agenda for sustainable development and the Sendai Framework for Disaster Risk Reduction (SFDRR) constitute an overarching global milestone for creating a better sustainable future worldwide. The risk component of the agenda under the SFDRR must be better embedded into the sustainable development goals (SDGs) and integrating disaster risk management policy with broader development objectives at national and subnational levels in many countries is still a work in progress. The purpose of this paper is to analyse the progress between the SDGs and the SFDRR in Latin America and the Caribbean (LAC) and its complementary features

Comprehensive and contextualized analyses of the progress of SFDRR and SDGs related to the LAC region need to be fully addressed to examine synergies and trade-offs with the two global agendas. Based on empirical evidence from United Nations global reports, a literature review of DRR and DRM, as well as development planning evidence, this paper addresses the implications of building coherence between the SDGs and the SFDRR in the region.

Interplay and connections of the two agendas are highlighted together with an analysis of coherence among indicators. Despite the richness of several indicators, the examined evidence suggests that derived from the current progress, indicators are unable to completely reflect the dynamics among disaster risk drivers for both the SFDRR and the SDGs in the region.

Data availability at UNIDSR as well as at the regional level can limit the scope of the research. When comparing and matching the agendas, results could be further improved upon new releases of data. SFDRR and SDGs have also ground for improvement and countries are doing well but still slow.

The paper offers new insights and findings for decision/policy makers in Latina America and the Caribbean.

The paper offers an overall understanding of the progress and coherence among SFDRR and SDGs global frameworks and provides insights to identify the gaps and opportunities that need to be addressed to integrate disaster risk reduction into sustainable development planning at national and regional scales in LAC.

This study examines how accounting tools and techniques are used to create and support membership and reporting boundaries for a multi-entity sustainability scheme. It also considers whether boundary setting for this initiative helps to connect corporate activity with planetary boundaries and the SDGs.

A case study of a national agrifood sustainability scheme, analysing extensive documentary data and multi-entity sustainability reports. The concept of partial organising is used to frame the analysis.

Accounting, in the form of planning, verification, target setting, annual review and reporting, can be used to create a membership and a reporting boundary. Accounting tools and techniques support the scheme's standard-setting and monitoring elements. The study demonstrates that the scheme offers innovation in how sustainability reporting is managed. However, it does not currently provide a cumulative assessment of the effect of the sector's activity on ecological carrying capacity or connect this activity to global sustainability indicators.

Future research can build on this study's insights to further develop our understanding of multi-entity sustainability reporting and accounting's role in organising for sustainability. The authors identify several research avenues including: boundary setting in ecologically significant sectors, integrating global sustainability indicators at sectoral and organisational levels, sustainability controls in multi-entity settings and the potential of multi-entity reporting to provide substantive disclosure.

This paper provides insight into accounting's role in boundary setting for a multi-entity sustainability initiative. It adds to our understanding of the potential of a multi-entity reporting boundary to support connected measurement between corporate activity and global sustainability indicators. It builds on work on partial organising and provides insight into how accounting can support this form of organising for sustainability.

This paper critically aims to review existing monitoring strategies of Target 4.7 of the Sustainable Development Goals and proposes an alternative approach for reporting country progress on relevant Target 4.7 themes. Since this target constitutes one of the most ambitious and transformative education targets there is considerable value in developing a comprehensive reporting and monitoring strategy.

The paper draws on key policy documents to clarify processes leading up to the definition and measurement of a global indicator for Target 4.7. It also discusses limitations associated with the current reporting and measurement strategy.

The paper finds that the current monitoring approach to Target 4.7, based on an existing reporting mechanism for the 1974 Recommendation concerning Education for International Understanding, Co-operation and Peace and Education relating to Human Rights and Fundamental Freedom, is unfit for purpose and needs to be overhauled. The current process for revising the 1974 Recommendation is unlikely to result in a new monitoring strategy that would address existing weaknesses in the current strategy.

To the best of the authors’ knowledge, a critical review of measurement, reporting and monitoring strategies of Target 4.7 has not been undertaken. Also new in this paper is the proposed global observatory of Target 4.7 policies, practices and initiatives, which, if established, would work to: (1) create a more dynamic and informative monitoring infrastructure; (2) foster peer learning among countries; and (3) identify notable strategies of national, regional and international action in relation to Target 4.7.

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 study aims to use DfX to develop a comprehensive database of smart and resilient indicators that assists city administrators and authorities alike. The Smart and Resilient Cities Indicators Bank (SRCIB) will identify the level of smart and resilience determinants that will simultaneously provide ways to improve the city's infrastructure to meet smart and resilient objectives.

Design of excellence (DfX) is adopted in dissecting from four best indicators of established systems, and a database of indicators is developed and specified in diverse ways. A new indicator system is then created for smart and resilient cities.

The proposed indicator bank consists of four layers consisting of dimension, sub-dimension, key issues and the number of indicators resulting from four different indicator systems that the study have analysed.

The proposed indicator bank is an exploratory approach that needs to be tested in a real scenario because the urban systems are complex inter-related systems with too many variables that may influence actual outcomes. Thus, the proposed indicators bank does not attempt to quantify or solve related urban issues commonly address in smart and resilient city concepts but more to enhance the management of attaining towards smart and resilient specifications.

The proposed indicator bank is an exploratory approach that needs to be tested in a real scenario because the urban systems are complex inter-related systems with too many variables that may influence actual outcomes. Thus, the proposed indicators bank does not attempt to quantify or solve related urban issues commonly address smart and resilient city concepts but more to enhance the management of attaining smart and resilient specifications.

The study builds a robust guide for assessing smart and resilient cities that is yet a widely accessible assessment framework. The proposed SRCIB allows local authorities and relevant stakeholders of typical cities to better manage its urban agenda towards smart and resilient city objectives when specific indicators are defined. Besides, a smart city can become resilient; likewise, a resilient city can become smart as the SRCIB is comprehensive.

Implementing the 17 Sustainable Development Goals (SDGs) unarguably demands huge financial investments. However, the United Nations has acknowledged the huge financial gap militating against the implementation of the SDGs worldwide, leading experts to question the possibility of complete implementation of the goals by their terminal dateline of 2030. While the bulk of the finance currently outlaid on the SDGs comes from traditional sources including foreign direct investments (FDIs), there is the need to focus more attention on developing and exploiting impact investments that are more suitable for financing development programmes and projects. In this chapter, the SDG implementation profiles of the 12 Arab West Asia countries concerning the five most targeted SDGs were evaluated and sustainable finance issues were discussed. Secondary data were retrieved from World Bank's DataBank. The data were descriptively analyzed. Based on the profiles generated, debt relief is put forward as a possible impact investment mechanism suitable for funding the SDGs. Specifically, this chapter recommends that outright cancellation of debts based on the debt-for-SGD swap could serve as some of the impact investments needed to boost the global drive for a developed, peaceful, and just world.