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This study aims to espouse the concept of sustainable environment, social and governance (ESG) practices as the proxies of sustainability reporting (SR). In the presence of smart technology adoption (STA), ESG drives total quality management (TQM) of sustainability matters in advanced medical device (AMD) companies post-pandemic.

This study uses two stages of rigorous data collection. Two focus groups comprising board members, investment advisers and senior managers of AMD were formed to establish the external validity of the constructs proposition. It then used a Web survey to solicit 240 respondents from AMD. Data were analysed using the partial least squares structural equation modelling (PLS-SEM) to provide robustness of predictive power in the model estimation.

Results show SR has positively impacted TQM. It reveals positive relationships between SR and ESG and ESG and TQM. Findings indicate that STA moderates the relationships between ESG and TQM with large effect sizes.

This study offers direction to expedite strategies and action plans by sustainability practitioners in an asymptotic quest for ESG and TQM best practices. Future research should focus on the protection of sustainable social using qualitative methodology.

Using the lens of corporate sustainability, this study develops a framework that integrates ESG, TQM and STA to examine the synergistic effects post pandemic. It provides evidence that ESG practices and STA adoption drive TQM in transition to attain sustainability among the AMD at the country level.

While the world is yet to fully recuperate from the social and economic repercussions of COVID-19, the Russia–Ukraine conflict poses another major threat causing a humanitarian crisis and economic shock. Although the 2030 Agenda for Sustainable Development Goals (SDGs) and its pledge to “leave no one behind” is a universal commitment to protect the livelihoods of vulnerable groups, the Russia–Ukraine ongoing conflict is causing immense suffering and a gloomy future for the 2030 Agenda. The purpose of this study is to provide a holistic understanding of the ramifications of the Russia–Ukraine war in SDGs progress around the world. Further, the authors shed light on how stakeholders can help engage in support of SDGs in such a challenging time.

This study is qualitative in nature and relies on secondary sources. The motive behind this study is to allow social and economic policy researchers and practitioners to learn from the Russia–Ukraine dispute. The authors conduct a preliminary factual analysis to determine patterns of how the conflict affects the SDGs Agenda. On this basis, the authors propose some recommendations.

While it is still early to measure the full impact of the war on crises worldwide, it is clear that the repercussions will be multi-dimensional. The authors argue that the conflict in Ukraine is severely threatening the achievement of the SDGs. As such, the authors identify patterns of this crisis that have halted progress on SDGs worldwide. Of all SDGs, the authors argue that SDG16 (i.e. peace and justice) is an absolute pre-requisite to sustaining other goals. Further, refugees should be economically empowered, resilient and sustainable food systems need to be put in place and renewable energy transition is required.

This study serves as a springboard for future research by identifying patterns of war crises that have halted progress in achieving sustainable development worldwide. Empirical evidence needs to be conducted on the impact of this ongoing conflict on sustainable development and the 2030 Agenda.

This study could provide guidance to leaders and stakeholders across the globe on patterns for the impact of the Ukraine–Russia conflict on undermining global sustainable development while highlighting the need for major additional efforts to achieve the relevant SDGs.

To the best of the authors’ knowledge, this study is the first to analyse the threats the Russia–Ukraine dispute presents to the achievement of the 2030 Agenda for SDGs.

Despite a significant evidence base illustrating the issue of housing insecurity and homelessness experienced by women over the age of 55 in Australia [Pawson et al., 2018; Australian Institute of Health and Welfare (AIHW), 2021b; Mission Australia 2022; Per Capita 2022], there continues to be a knowledge gap in the representation of older women in current Federal and New South Wales (NSW) State Government housing and homelessness policies and initiatives. This paper aims to identify the extent and ways in which older women were represented (or not represented) in the Federal and NSW State housing and homelessness policies in 2022.

Of the total primary and supplementary Federal and NSW State policy and strategy documents, 16 were collected through a systematic review and then analysed using a Critical Discourse Analysis (CDA) framework and feminist lens to explore quotes, phrases, keywords and language choices which suggested prevalent themes, rhetorical devices and dominant discourses.

Three significant themes were identified by the analysis (1) “relinquished responsibility”, (2) “inconsistent rhetoric” and (3) “homogenising and ideological cherry picking”. These themes presented the authors with three main discussion points to inform policy reform which we have addressed in relation to policy implications, evidence-based policy decision-making and impacts on older women.

The combination of a systematic review with CDA provides a unique approach to exploring homelessness policy for older women.

This paper proposes the development of a student-led pedagogic tool in an undergraduate development economics module offered in a UK business school. It uses the developing country informal sector as an illustrative example. The informal sector plays a huge role in contributing towards job creation, income generation, and poverty alleviation in developing countries. The overall goal of the tool is to propose recommendations of mechanisms that can be used to incentivise the informal sector to embed responsible management in their practice. The tool is to be jointly developed with students and other stakeholders in a developing country. Students are expected to acquire skills related to researching pertinent topics in the development economics field, critiquing policies and frameworks developed by global intergovernmental organizations such as the United Nations, and engaging with global stakeholders who are directly and indirectly impacted by these policies and frameworks. The paper highlights the connection between development economics, the 2030 Sustainable Development Goals (SDGs), and the United Nations (UN) Principles for Responsible Management Education (PRME). The development of the tool also provides an avenue for business school students to bridge current gaps in educational institutions in developing countries in engaging with the PRME. The activities discussed in the paper present opportunities for business schools to be innovative and flexible in how they deliver responsible management education. This can ultimately expand the diversity of stakeholder involvement in contributing towards the SDGs and responsible management.

Conflict and violence are the main drivers of globally escalating humanitarian needs. Local grassroots initiatives are pivotal in distributing humanitarian supplies in the acute response phase until more established humanitarian aid organizations can enter. Nevertheless, scant research exists regarding the role of grassroots associations in providing humanitarian assistance during a military conflict. The purpose of this paper is to understand the role of grassroots associations and identify important themes for effective operations.

This paper adopts a case-study approach of three Ukrainian grassroots associations that began operating in the immediate days of the full-scale invasion of Ukraine. The findings are based on analyzing primary sources, including interviews with Ukrainian volunteers, and are supported by secondary sources.

Grassroots associations have local contacts and a contextual understanding of population needs and can respond more rapidly and effectively than large intergovernmental agencies. Four critical themes regarding the operations of grassroots associations emerged: information management, inventory management, coordination and performance measurement. Grassroots humanitarian response operations during conflict are challenged by personal security risks, the unpredictability of unsolicited supplies, emerging volunteer roles, dynamic transportation routes and shifting demands.

Grassroots responses are central to humanitarian responses during the acute phase of a military conflict. By examining the operations of grassroots associations in the early months of the 2022 war in Ukraine, the authors provide a unique perspective on humanitarian logistics. Nonetheless, more inclusive models of humanitarian responses are needed to harness the capacities and resilience of grassroots operations in practice.

The new additions to Brazil, Russia, India, China and South Africa (BRICS) expand into the broader Middle East and North Africa region, adding some of the largest populations and strongest economies of the region to BRICS+. Since the BRICS summit in August 2023, significant media attention has been given to the impacts of these shifting geopolitical sands, from the potential for de-dollarization processes, and the distribution of resource reserves for influencing markets. Conference of the Parties (COP) 28 presents an opportunity for these emerging economies (BRICS+) to assert their role in addressing the global climate crisis and push for more equitable and effective solutions. However, only little has been explored on how the new BRICS+ alignment will influence climate negotiations at COP 28 and the sustainability transition more broadly. This perspective article explores what the changes to BRICS+ mean for COP 28 and the relevance of COP 28 being hosted in a BRICS+ member country.

In crafting this perspective paper on BRICS+, the authors' methodology primarily entails a comprehensive review of existing literature, policy documents and academic analyses related to the BRICS+, as well as the examination of official statements, declarations and policy shifts from BRICS+ member countries to gauge their intentions and priorities within this expanded framework. The authors also monitor developments leading up to COP 28 to provide real-time insights into how BRICS+ dynamics shape climate negotiations.

The authors' perspective article puts forth a number of insights. First, the BRICS+ member countries are prominent players in global geopolitics. Their involvement in COP 28 could lead to climate negotiations being intertwined with broader geopolitical issues, potentially impacting the pace and direction of climate agreements. Second, COP 28 offers a critical opportunity to bridge the divide between developed and developing nations in the realm of climate action and sustainable development. The BRICS+ countries may, in this COP event, explore options beyond the traditional intergovernmental institutions, which often reflect the influence, hegemony and power dynamics of the Global North. This includes South–South collaboration, bilateral financial support, innovative financing and direct trade. Finally, agendas related to capacity building in this coming event will be a critical component of the global climate change agenda in a way that develops South–South dialogs for climate change adaptation and mitigation.

The authors' research sheds light on the implications of this expansion for climate negotiations, a critical global concern. It delves into uncharted territory by examining how the BRICS+ alignment may influence climate initiatives, which has not been thoroughly explored in existing literature. This comprehensive perspective fills a critical gap in the current discourse, providing policymakers and scholars with a more holistic understanding of the implications of BRICS+ for the global agenda on sustainability. Moreover, the research offers real-time insights by monitoring developments leading up to and during COP 28, allowing for timely analysis and informed recommendations. This aspect of the research provides immediate value to stakeholders engaged in climate negotiations and international relations.

Industries worldwide have been striving to serve the increasing demand of consumers alongside providing importance to environmental issues. Yet, there are concern-raising changes on the planet, such as greenhouse gas (GHG) emissions resulting in a temperature rise. India remains a vital party of the United Nations Convention on Climate Change. Henceforth, the paper aims to study the increased emissions of GHG in Puducherry, an Indian Union Territory that faces tremendous pressure owing to its denser population.

The research is designed as a case study conducted in a tyre manufacturing unit in Puducherry. The industrial sector was chosen, as it is the largest contributor (78%) of the total GHG emissions. Case studies were chosen to analyse the GHG emissions and the effects of implementing the policies and imposing interventions over time. The identified areas of improvement, proposed changes and the implemented ones with the results over a three-year period have been discussed.

The present study’s GHG inventorisation for Puducherry paved the way for preparing mitigation and adaptation plans. A total of 21 and 48 changes were incorporated to conserve fuel and power, respectively. A significant 11% reduction in power consumption and 1,113,008/litres of furnace oil was achieved. This translates to 5,115 tCO₂ and 3,306 tCO₂, respectively.

This research will help to improve the importance of climate change management in the manufacturing sector, and it will pave the way for achieving effective sustainable practices.

Such case studies could cumulatively impact the policy directives/ interventions on GHG emissions. Though this seems a small leap, putting them into practice at firm levels would contribute significantly towards achieving Sustainable Development Goals.

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.