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Article
Publication date: 29 March 2024

Ahmed O. El-Kholei, Ahmed S. Amer and Ghada A. Yassein

Sustainable design is a new paradigm to localize sustainable development. The Union Internationale des Architectes (UIA) prepared guidelines for architectural projects to…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Archnet-IJAR: International Journal of Architectural Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2631-6862

Keywords

Article
Publication date: 31 January 2024

Huthaifa Al-Hazaima, Mary Low and Umesh Sharma

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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.

Practical implications

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.

Social implications

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

Originality/value

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.

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: 6 May 2024

Hind Dheyaa Abdulrasool and Khawla Radi Athab Al-Shimmery

Implementing the 17 Sustainable Development Goals (SDGs) unarguably demands huge financial investments. However, the United Nations has acknowledged the huge financial gap…

Abstract

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.

Details

The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

Keywords

Article
Publication date: 25 January 2024

Amna Farrukh and Aymen Sajjad

Manufacturing companies continue to encounter a diverse set of obstacles while embracing sustainable development goals. Accordingly, the purpose of this study is to explore…

Abstract

Purpose

Manufacturing companies continue to encounter a diverse set of obstacles while embracing sustainable development goals. Accordingly, the purpose of this study is to explore critical sustainable development-related barriers to flexible packaging manufacturing companies in the New Zealand context.

Design/methodology/approach

Drawing on a qualitative multiple case studies approach, the authors collected data from the New Zealand flexible packaging industry. Semistructured interviews were conducted with the senior corporate managers in two large flexible packaging companies. Following the thematic analysis approach, the authors analyzed the information collected from the participants and synthesized our findings under the key dimensions of internal and external barriers to sustainable development.

Findings

The findings revealed that internal barriers to sustainable flexible packaging are linked to economic, operational and technical issues. Conversely, external barriers include global crises and disruption, customer behavior and preferences and institutional and infrastructural-related aspects. Based on the analysis of empirical findings, the authors further identified the underlying reasons for sustainable flexible packaging barriers and recommended guidelines that could assist corporate managers and policymakers in addressing obstacles inhibiting the flexible packaging industry from adopting sustainable business practices.

Originality/value

The authors argue that this study is one of the early studies to consider inhibiting factors to incorporate sustainable development into the New Zealand flexible packaging industry context. Building on a range of theoretical perspectives, the authors extend the current body of knowledge seeking to advance the sustainable development agenda in the New Zealand flexible packaging industry and offer recommended pathways fostering sustainable development in a distinctive manufacturing context.

Details

Corporate Governance: The International Journal of Business in Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 12 February 2024

P. Ravi Kiran, Akriti Chaubey, Rajesh Kumar Shastri and Madhura Bedarkar

This study assesses the SDG-related well-being of indigenous communities in India using bibliometric analysis and the ADO-TCM framework. It provides insights into their alignment…

Abstract

Purpose

This study assesses the SDG-related well-being of indigenous communities in India using bibliometric analysis and the ADO-TCM framework. It provides insights into their alignment with sustainable development objectives.

Design/methodology/approach

This study analysed 74 high-impact journals using bibliometric analysis to evaluate the well-being of India’s indigenous peoples about the SDGs.

Findings

This study analyses the well-being of tribal communities in India using existing scholarly articles and the ADO-TCM framework. It emphasises the importance of implementing Sustainable Development Goals (SDGs) to promote the well-being of indigenous populations.

Originality/value

This study uses bibliometric analysis and the ADO-TCM framework to investigate factors impacting tribal community welfare. It proposes theoretical frameworks, contextual considerations and research methodologies to achieve objectives.

Details

Management of Environmental Quality: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1477-7835

Keywords

Article
Publication date: 19 February 2024

Vasiliki Platitsa, Eleni Sardianou, Konstantinos Abeliotis and Roido Mitoula

This study aims to the perceptions of the administration of Greek universities on sustainable development and the role of the administration in the implementation of corresponding…

Abstract

Purpose

This study aims to the perceptions of the administration of Greek universities on sustainable development and the role of the administration in the implementation of corresponding practices. Specifically, it examines management’s perception and contribution to sustainable development and assesses the sustainability initiatives taking place in universities and the factors that influence their implementation. The obstacles and motivations in the implementation of these actions are also investigated.

Design/methodology/approach

For the empirical analysis, a survey was conducted during the period March–June 2022, addressing questionnaires to 12 rectors or vice rectors dealing with the sustainability of the respective 12 Greek universities. Secondary data about their sustainability practices were also collected from the institutions’ official Web pages.

Findings

The results show that management’s perception of sustainable development mainly concerns the conservation of resources for future generations and the balancing of the economy. Moreover, the findings indicate that universities play a significant role in achieving sustainability by contributing to the educational process, conducting research and serving as a model of sustainability for both the educational community and society as a whole. Financial and institutional barriers are characterized as the most important obstacles for adopting sustainability practices. The most popular motives to promote sustainability issues are financial support of universities, in addition to the governmental support of the leadership and, in particular, of the rectorate authorities.

Originality/value

To the best of the authors’ knowledge, this study is the first conducted among the Greek universities that focuses on administration’s viewpoint and contributes to the international dialogue on the implementation of sustainability by higher education institutions. The results provide preliminary evidence of top management responses to endorse sustainability activities at the higher education institutes in the broader area of Eastern Europe.

Details

International Journal of Sustainability in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1467-6370

Keywords

Book part
Publication date: 6 May 2024

Mirza Muhammad Naseer and Tanveer Bagh

Corporate social responsibility (CSR) promotes society, reduces risk, and encourages ethical business practices. Due to its relevance, we study how CSR influences firms'…

Abstract

Corporate social responsibility (CSR) promotes society, reduces risk, and encourages ethical business practices. Due to its relevance, we study how CSR influences firms' sustainable development. We analyze data from 427 New York Stock Exchange (NYSE)-listed firms from 2008 to 2022. The Refinitiv environmental and social score is used to measure CSR, whereas for firms' sustainable development we rely on corporate sustainable growth rate (SGR) and market-based metrics. The analysis employs various econometric techniques, including ordinary least square, fixed effect regression, two-stage least square, generalized method of moment, and simultaneous quantile regression. The results indicate that CSR has a positive and significant effect on firms' sustainable development across all models. This relationship supports the notion that socially responsible business can contribute to long-term financial sustainability in line with “stakeholder theory”, indicating that companies should accommodate the concerns of various stakeholders, including society and the environment, to achieve sustainable development. We evaluate how the conditional distributions of SGR and firms’ value are affected by CSR, categorizing them into high, moderate, and low regimes. The quantile regression estimates indicate that the effect of CSR is more pronounced at upper quantiles, followed by moderate and low regimes. These findings underscore the importance of considering CSR in assessing the SGR and enterprises market value. We also confirm that our results are robust under range of different econometrics' methods. Finally, we enlighten current literature, and our research has useful policy implications for management and investors.

Details

The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

Keywords

Article
Publication date: 7 September 2023

Tien-Chi Huang, Shin-Jia Ho, Wen-Hui Zheng and Yu Shu

The importance of multidimensional and engaging instruction for sustainable development goals (SDGs) in higher education cannot be overstated. Such instructions should motivate…

Abstract

Purpose

The importance of multidimensional and engaging instruction for sustainable development goals (SDGs) in higher education cannot be overstated. Such instructions should motivate students not only to memorize and contemplate these goals but also to actively participate in addressing SDG-related challenges. Consequently, this study aims to develop practical and appropriate instructional approaches to education for sustainable development (ESD) in higher education to enhance students’ knowledge, attitudes and behaviors concerning sustainability.

Design/methodology/approach

By using a quasi-experimental design, this ESD study was conducted at a university in central Taiwan. A total of 121 students from diverse academic backgrounds participated in the 16-week experiment, which was divided into three groups. Lecturing, thematic teaching and design-thinking strategies were applied to these respective groups.

Findings

The thematic-teaching and design-thinking groups displaying improved cognitive performance. However, the quantity results revealed that the design-thinking group surpassed the other two groups in sustainability knowledge, attitudes, behaviors and mind map tasks. The qualitative findings further indicated that design thinking – through multiple practical problem-solving activities – guided college students to think independently and sustainably, as well as enabled them to internalize the value of sustainable development. By implementing these effective approaches, the core goals of ESD-related personal and societal transformations may be realized.

Practical implications

This study proposed a goal-oriented ESD instructional model for educators, demonstrating the efficacy of design thinking in cultivating higher-order thinking and affection for ESD in students. Additionally, this study introduced an innovative evaluation approach – mind mapping – to the ESD domain, which may compensate for the limitations of the survey method.

Originality/value

This study provides empirical evidence for the effectiveness of design thinking and thematic-based pedagogies in sustainable development higher education. Additionally, it also offers a practical ESD instructional model with reference value for scholars and multi-domain instructors. Moreover, the study highlights that by examining organizational governance from the perspectives of design thinking and higher-order affection, sustainable and economic development need not be mutually exclusive concepts. Instead, pursuing SDGs can be viewed as investment opportunities for organizations rather than mere costs.

Details

International Journal of Sustainability in Higher Education, vol. 25 no. 2
Type: Research Article
ISSN: 1467-6370

Keywords

Open Access
Article
Publication date: 25 April 2024

Mika Luhtala, Olga Welinder and Elina Vikstedt

This study aims to investigate the adoption of the United Nations’ Sustainable Development Goals (SDGs) as the new performance perspective in cities. It also aims to understand…

Abstract

Purpose

This study aims to investigate the adoption of the United Nations’ Sustainable Development Goals (SDGs) as the new performance perspective in cities. It also aims to understand how accounting for SDGs begins in city administrations by following Power’s (2015) fourfold development schema composed of policy object formation, object elaboration, activity orchestration and practice stabilization.

Design/methodology/approach

Focusing on a network of cities coordinated by the Finnish local government association, we analyzed the six largest cities in Finland employing a holistic multiple case study strategy. Our data consisted of Voluntary Local Reviews (VLRs), city strategies, budget plans, financial statements, as well as results of participant observations and semi-structured interviews with key individuals involved in accounting for SDGs.

Findings

We unveiled the SDG framework as an interpretive scheme through which cities glocalized sustainable development as a novel, simultaneously global and local, performance object. Integration of the new accounts in city management is necessary for these accounts to take life in steering the actions. By creating meaningful alignment and the ability to impact managerial practices, SDGs and VLRs have the potential to influence local actions. Our results indicate further institutionalization progress of sustainability as a performance object through SDG-focused work.

Originality/value

While prior research has focused mainly on general factors influencing the integration of the sustainability agenda, this study provides a novel perspective by capturing the process and demonstrating empirically how new accounts on SDGs are introduced and deployed in the strategic planning and management of local governments.

Details

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

Keywords

Article
Publication date: 26 January 2023

Loai Ali Zeenalabden Ali Alsaid and Charles Anyeng Ambilichu

This study aims to explore the potential dynamics between performance measurement at the organisational level and emerging urban development projects at the macro-institutional…

Abstract

Purpose

This study aims to explore the potential dynamics between performance measurement at the organisational level and emerging urban development projects at the macro-institutional field level of sustainability governance and accountability.

Design/methodology/approach

Using a theoretical triangulation between three theories, namely contingency theory, institutional theory and social cognitive theory, this study investigates not only the macro-micro dynamics, but also the (recursive) micro-macro dynamics between performance measurement and urban development. Using an Egyptian public sector urban development organisation and its sustainable energy project as an empirical example, interviews, documents and observations were collected.

Findings

The dynamics emerged between field urban development projects and the (unintended) organisational implementation of the performance measurement system, the sustainability key performance indicators (KPIs) reporting system. Contributing to previous literature, these dynamics have been institutionalised through (three) interrelated levels: the (macro-field) urban development contingencies and pressures for sustainability KPIs reporting, the (organisational) institutionalisation of the urban development performance measurement system and then the (micro-organisational) cognitive role of sustainability KPIs reports in (re)making political urban development decisions.

Research limitations/implications

This study faced some limitations that paved the way for future research axes. For political and security reasons, difficulties were encountered in conducting interviews with government actors in the sustainable energy project under study. Also, due to the practical separation of the environmental sustainability system from the sustainability KPIs reporting system in this case study, environmental sustainability is outside the scope.

Practical implications

Sustainability reports may influence public sector decision-making processes in a specific urban development context. These KPIs reports may also increase public sector management opportunities for urban auditing, transparency, accountability and sustainability governance. These KPIs may also guide public sector management to lower prices in poor villages to increase smart energy consumption and improve community health.

Social implications

Sustainability reports may increase decision-makers' understanding of consumer behaviours and societal changes. This may help in making appropriate political decisions to improve their welfare and regular smart energy consumption. Not only urban citizens, but this social advantage may also extend to urban development employees through employees' promotion, training and access to government-funded academic and professional scholarships.

Originality/value

This study is an attempt to develop current public sector performance measurement analyses in the emerging urban development field using a triadic analytical approach. This study also fed the literature with an extended case study that clarified the (multi-level) and (two-way) dynamics between performance measurement and urban development.

Details

Journal of Accounting in Emerging Economies, vol. 14 no. 1
Type: Research Article
ISSN: 2042-1168

Keywords

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