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Purpose: This conceptual paper aims to identify how financial inclusion relates to sustainability and the level of sustainable development.

Methodology: The paper used discourse analysis to identify how financial inclusion relates to sustainability and the level of sustainable development.

Finding: The paper argued that granting access to basic formal financial services contributes to greater sustainable development by ensuring that access to finance is guaranteed sustainably, and basic financial services are provided sustainably and based on sustainability principles to yield a lasting impact for sustainable development. The paper also argued that financial inclusion increases the level of sustainable development because financial inclusion increases the economic opportunities and social welfare of banked adults while it only provides limited benefits for the environment. This approach links financial inclusion to sustainable development by adopting sustainability principles in offering basic financial services to banked adults.

Implication: Consequently, a synergy between financial inclusion and sustainable development is needed. The synergy should be based on sustainability principles, requiring policies integrating financial inclusion into the sustainable development agenda.

Originality: This paper is the first to identify the relationship between the financial inclusion agenda, the sustainable development agenda and the sustainability agenda.

To discover the key elements of the use of the mechanism of public–private partnership for sustainable development, which are studied using the game approach.

Employed methods were as follows: trends method, regression analysis method, and game situation analysis method.

We discovered the key elements of the use of the mechanism of public–private partnership for sustainable development and determined the trends of the dependence of the sustainable development level on the mechanism of a public–private partnership at the level of countries that are leaders in this form of interaction (Denmark, Netherlands, Singapore, China, Switzerland and Finland). We reveal a positive dependence of the influence with China in 2017–2018 and with Finland in 2020–2021. The characteristics and strategies of implementing public–private partnerships are determined, and the spheres of influence of this form of interaction within the indicator of sustainable development are distinguished. We evaluate the perspectives of sustainable development under the influence of the public–private partnership mechanism. Based on the analysis results, it has been revealed that achievement of direct relation between the improved indicator of implementing the public–private partnership mechanisms and sustainable development could be realised within the orientation towards the effective strategic management of the interaction.

The scientific novelty of this research consists in the development of the theoretical and practical specifics of the use of the public–private partnership mechanism for sustainable development which determined using the game approach.

This theme issue sought to find answers to the question: How could tourism planners and policymakers overcome the barriers to sustainable tourism development in the small island developing state of North Cyprus? The purpose of this paper is to draw on the collaborative work of tourism academics and practitioners featured in this issue.

A thematic analysis of the articles in this collection draws together the key outcomes related to the strategic question, with particular reference to the contribution to knowledge, policy and practice and the implications for further applied research in relation to sustainable tourism development in North Cyprus and small island developing states (SIDS) more generally.

The main finding is that insufficient and/or ineffective collaboration is one of the main obstacles in managing sustainable tourism in North Cyprus. More diversification of tourism products and better conservation of natural, cultural, economic and environmental resources are also needed. It is argued that this can be achieved through planning and policy improvements that focus on facilitating sustainable tourism development.

This paper reflects on the strategic question discussed in this theme issue, and it contains a descriptive analysis of the results and recommendations for policymakers and tourism sector practitioners. The recommendations include: the development of sustainable tourism practices by harnessing technological advances and by raising the awareness of policymakers and tourism stakeholders. This paper and the collection of articles that it draws on, is the first to explore different academic and practitioner perspectives on ways of overcoming obstacles and managing and developing sustainable tourism in the SIDS of North Cyprus.

The purpose of this paper is to present a methodological framework and practical application of the sustainable development assessment in Lithuania.

The assessment was performed by deriving composite economic, social and environmental indexes and combining them into the integrated sustainable development index. Each composite index aggregates number of selected indicators, which were essential for the assessment of the country's development during the last decade. Having in mind that sustainable development is the development in consistency, the authors have used equal weights for calculation of economic, social and environmental indexes.

The composite indexes indicate rapid economical growth and environmental state; however, social development was comparatively slow. The economical decline in 2008 has influenced also environmental and social development and revealed new trends of sustainable development in Lithuania. The analysis results demonstrate that goals brought forward in the Strategy for Sustainable Development of Lithuania were not achieved.

The paper provides a methodology of integrated sustainable development index and its application for the Lithuanian case. The greatest advantage of a proposed calculation methodology is its flexibility, because it can be applied for any period of sustainable development evaluation, with a possibility to select a desired number of sustainability aspects that reflect an evolution of a country the best.

This theme issue aims to persuade practitioners and academics of the need to collaborate in support of sustainable development and to identify and implement solutions that enable sustainable tourism development in North Cyprus. The strategic question underlying this theme issue is as follows: transitioning from unsustainable to sustainable: what are the solutions for tourism industry stakeholders in North Cyprus?

The key outcomes of this issue as they relate to the strategic question are reviewed, with particular reference to the contributions made to knowledge, policy and practice as well as the implications for future applied research concerning sustainable tourism development in North Cyprus and Small Island Developing States (SIDS) in general.

Arising from the analysis and synthesis of recommendations, the following themes were proposed as critical concentration points for transitioning from unsustainable to sustainable in the North Cyprus tourism industry: the importance of sustainable tourism indicators (STIs), sustainable development through good governance, engaging cooperatives in urban areas for sustainable development, cultural heritage as a driving force for sustainable development, transportation as a tool for accessible and sustainable tourism, contemporary trends in technology for sustainable development and other factors that could facilitate sustainable tourism development.

This article provides a narrative analysis of the findings and makes recommendations for consideration by politicians and tourist industry executives. The solutions include advancing sustainable tourism practices through technology and increasing policymakers' and tourism stakeholders' consciousness. This paper and the collection of articles on which it is based are the first to examine various academic and practitioner approaches to solutions that would help to address the challenges arising and then facilitate sustainable tourism in North Cyprus.

This paper seeks to review multidimensional aspects of local sustainable development policy in the context of governance. It aims to focus on the general conditions in Poland and to base its analysis on empirical research in selected Polish communities.

In the first theoretical part the paper presents multidimensional aspects of governance for local sustainability. Identified barriers are the analyzed, based on case studies of local communities.

The paper shows that even if sustainable development and governance are integrated in theoretical discourses, in the practice of local policy making they are rarely considered in conjunction with each other. A lack of understanding of the importance of governance for sustainability and for local development has been identified on the practical level of local policy making. The Polish case studies show that the responsibility for governance barriers to local sustainable development is shared by local decision‐makers and local societies.

Creation of partnership and dialogue between the local community and government is believed to be of critical importance for local sustainable development. The relationship between local government and society can greatly enhance or obstruct sustainable development initiatives. The change towards local sustainable development requires more open and transparent decision‐making procedures that promote participation by a wide range of stakeholders.

The paper is another voice in the debate on governance for local sustainable development. Based on empirical examination it shows the issue of governance barriers for local sustainable development from a Polish local perspective.

Sustainable design is a new paradigm to localize sustainable development. The Union Internationale des Architectes (UIA) prepared guidelines for architectural projects to contribute to the Sustainable Development Goals (SDGs). Using the theory of change, the Department of Architecture at Menofia University set the 2023 graduation project to explore the possibility of adopting sustainable design principles and integrating SDGs into architectural education. The paper documents and evaluates the experiment to drive best practices and lessons learned.

The paper utilized a mixed design strategy utilizing qualitative and quantitative techniques. It gathered data from various sources, including a student questionnaire and unstructured interviews with external examiners. Data analysis included frequency distribution and sentiment, content and thematic analyses. Triangulation is applied, combining data, investigator and methodological triangulation to enhance the paper’s validity.

Integrating SDGs into the 2023 graduation project contributed to students’ understanding of sustainable urban development. Students demonstrated varying receptiveness to guidelines, focusing mainly on the SDGs (1-5, 7, 8, 10 and 11). Gender equality and economic empowerment struck a chord with the mostly female students, acknowledging that securing well-paying jobs is a way to escape the cycle of poverty. Challenges included limited resources and time constraints, a scarcity of Arabic reading materials and misunderstandings among students and staff, thus prompting collaborative efforts beyond standard studio hours. Despite challenges, the initiative contributes to sustainable urban development, providing valuable lessons learned and insights.

Integrating sustainable design principles into architectural education is doable but involves a complex process requiring careful preparation. The value lies in the tangible impact on sustainable urban development, emphasizing the importance of incorporating sustainable development concepts throughout the architectural curriculum. The authors advocate for increased awareness and education among stakeholders and suggest areas for future research by exploring a broader implementation and assessing the long-term effects on students’ mindsets and practices. Sustainable development is a means toward community prosperity, and the inquiry highlights the collective responsibility of scholars, practitioners and students in shaping a better future.

This paper applies a stakeholder salience theoretical framework to facilitate the understanding of the roles salient stakeholders can have in the integration of education for sustainable development, one of the important Sustainable Development Goals (SDGs), into Jordan’s university accounting education.

We used stakeholder salience theory to inform our study. This study adopted a qualitative research method. The study used semi-structured interviews to collect qualitative, open-ended data that explored the salient stakeholders’ thoughts, beliefs and feelings about their roles in influencing the integration of education for sustainable development into the Jordanian accounting curriculum.

The results indicate that education for sustainable development in accounting is important; however, most Jordanian salient stakeholders indicate their inability to integrate sustainable education into the accounting curriculum due to their lack of power to do so. The findings show that there is currently an inappropriate distribution of power, legitimacy and urgency amongst the salient stakeholders, who indicate that a progressive education solution is required in the critical area of education for sustainable development in accounting. This research indicates that a significant number of salient stakeholders would like the Jordanian government to provide power, legitimacy and urgency to enable accounting educators to become definite stakeholders as this will enable them to integrate sustainable education into the accounting curriculum.

The study is limited to Jordan only. The paper draws attention to the need for an appropriate distribution of power, legitimacy and urgency amongst salient stakeholders in Jordan.

This paper provides evidence that the salient stakeholders in this emerging economy want to make changes in their education system to address climate change concerns, an important SDG, through a better education curriculum for sustainable development in Jordanian universities.

Accounting educators should be given the power to make changes in the accounting curriculum, such as integrating education for sustainable development.

There is an inappropriate distribution of power, legitimacy and urgency amongst the Jordanian salient stakeholders and this imbalance hinders the integration of education for sustainable development into the accounting curriculum.

In this study, the author intend to investigate the impacts of renewable energy use and environmental taxation on sustainable development measured by the adjusted net savings (ANS).

This study employs the quantile regression (QR) for a set of 24 Organization for Cooperation and Economic Development (OECD) countries over the period 1994–2018.

The main empirical findings of estimates show that access to renewable energy and environmental taxation generate positive and significant effects in increasing the ANS for most quantiles. Hence, they are practical tools for achieving sustainable development goals (SDGs).

This study has important implications for governments and policymakers of the OECD countries. Therefore, governments can use subsidies and incentives to promote the adoption of renewable energy sources, energy-efficient technologies and sustainable practices. Similarly, by imposing taxes on pollution and resource use, governments can encourage the adoption of cleaner technologies and practices toward more sustainable behavior.

This paper is based on a novel measure of sustainable development (ANS) and a novel econometric method (QR).

Since the 1970s, the sustainable development was developed from science and environmental crusade. Since then, there were many programs done in the field but not named as “Sustainable Development.” The environments have affected because of the process of the development which was noticed by the world community. Malaysia has made a commitment to the 2030 Agenda in September 2015 for the future of mother earth. Despite the increasing attention toward sustainable development and circular economy across the world, understanding of the potential sustainability synergy among developing countries remains sluggish. This chapter therefore briefly discusses the development of circular economy within developed and developing countries. The chapter then narrowed the discussion toward Malaysian practices of the circular economy. Malaysia also recorded among the countries that faced waste management issues in Asia. The detailed discussion includes Malaysian acceptance and initiatives in reaching a circular economy within the past years, present, and future. The discussion surrounds the circular economy practiced by Malaysian industrial players as well as government's initiatives in encouraging and educating Malaysian toward embracing the idea of circular economy and sustainable consumption. As most countries embrace green technologies, Malaysia has taken proactive steps toward adopting green technology. Among the four main policy priorities are energy, environment, economy, and social, the key to green technology in driving the country's economy while promoting sustainable development. In fact, the major economic drivers of the Malaysian economy involve industrial activities such as palm oil, mining, and manufacturing, which are now beginning to take steps toward the development of green technology development. The application of green technology can provide a balance between economic development and environmental preservation as well as solutions to climate change issues. The initiative aims to make Malaysia one of the best countries in the world with sustainable economic growth, innovation, and prosperous citizens by 2050.