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Implementing the sustainable development goals (SDGs) has proven a significant challenge for companies. While multinational enterprises (MNEs) have shown a real intention to contribute to these goals, they face major barriers in implementing the SDGs in their core business strategies. Extant academic studies on this phenomenon have primarily explored why companies “should” address the SDG agenda but have not (yet) explored what “works,” what does not “work,” and why. Therefore, evidence of a sizable gap between intention and realization is growing. Besides, there is a limited explanation for the existence of this gap and no validated implementation models that could help overcome it. Additionally, management research remains relatively fragmented. The diversity of existing theoretical and empirical frameworks makes it difficult to consolidate scientific and practical insights on “how” to guide companies to accelerate the global goals through their core operations.

This study is one of the first attempts to draw lessons from extant research on effective SDGs’ implementation strategies. For that, we upgrade the “SDG Compass,” which has been recognized as a leading framework for SDGs implementation in companies’ core activities. A critical assessment of the literature on the SDGs implementation has been conducted through a systematic literature review (SLR) and bibliometric analysis. This has helped us identify gaps in the SDG implementation practice and accumulate relevant insights supporting a more integrated and upgraded implementation framework: the SDG Compass+. This framework can advance coordinated theoretical and practical research by identifying the antecedents and critical factors of impactful SDG implementation strategies.

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.

The purpose of this paper is to explore how effectively leading sustainable hotels have integrated Sustainable Development Goals (SDGs) into their reporting. The main aim is to pinpoint areas for improvement concerning SDG reporting which can help the hospitality industry to achieve a transformation in a more SDG-aligned global tourism system.

For this study, a content analysis technique was used to extract the information regarding strategic consistency of SDG reporting. Both qualitative and quantitative approaches were applied to the analysis of this information. This paper seeks to assess the extent to which the materiality analysis, corporate targets and performance indicators defined by the world’s top sustainable hotels in their sustainability reports are consistent with those SDGs linked to the business. To that end, the authors have selected the most sustainable hotels according to the SAM Corporate Sustainability Assessment in 2020.

The results of this study show that the most sustainable hotel companies did not take a strategic consistency approach when reporting the SDGs. These findings identify four areas for improvement concerning reporting, which may promote the adoption of a strategic and consistent approach in SDG reporting.

This study includes a set of recommendations to provide the market with complete, coherent and comparable information on their contribution to the SDGs and, therefore, foster collective learning to bring about sustainable tourism transformation.

This paper represents a contribution to the discussion on the strategic or symbolic implementation of SDGs at a corporate level. In addition, this paper reflects a deeper understanding of how hotel companies could improve their reporting and management system to contribute to SDGs.

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.

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.

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.

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.

This study aims to help scholars comprehend the major research themes on sustainable development goals (SDGs) in higher education which researchers from various fields have explored and to propose several potential future research directions of the least researched SDG in higher education to support scholars in making up the gap in the field.

The authors adopted a bibliometric analysis method to review the extant literature from the Web of Science on SDGs in higher education from 2015 to 2023 and took a closer examination of the most researched SDGs discussed by scholars. This study specifically concentrated on studies that explicitly mentioned the term “Sustainable Development Goal” (or “SDG”) and applied VOSviewer to cluster common keywords of the most researched SDGs and explored related themes. Also, this study provided several potential future research directions of least researched SDG in higher education.

SDGs 3 and 4 were the most researched, and SDG 15 was the least researched. The three major themes of SDG 3 were Adult Issues of Sustainability, South Africa Issues of Sustainability, and Relationship between SDG 3 and SDG 4. The three major themes of SDG 4 were the Role of Universities in Sustainability, Sustainability during Covid-19, and Challenges of Implementation.

This study provided several potential future research directions of the least researched SDG in higher education to support scholars to make up the gap in the field. Also, this study pointed out some pedagogical strategies and competencies needed to aid higher education institutions in achieving the 17 SDGs.

Digital technology and SDGs have gained increasing interest from the research community. This chapter aims to explore the field through a holistic review of 188 publications from 2017 to 2022. For the systematic review of 188 articles, a three-step methodology comprising of PRISMA guidelines was performed, bibliometric analysis and text analysis using VOS-Viewer and Sentiment Analysis using RStudio had been undertaken. Bibliographic coupling revealed the following clusters Digital Space (Over all SDG), Localising SDGs, Financial Systems and Growth (SDG 8), Sustainable Supply Chain (SDG 9), Education (SDG 4), Energy Management (SDG 7), Smart Cities (SDG 11 and 13), Gender, Skills, and Responsibility (SDG 5 and 12), Food Management (SDG 1, 2 and 3), Business Innovation (SDG 8 and 9) and ICT (SDG 9). Next, co-occurrence analysis highlighted the following clusters Circular Economy (SDG 8), Higher Education System (SDG 4), Digital health (SDG 3), Industry 4.0 (SDG 9) and Supply Chain Management (SDG 9). Next, text analysis traced the most relevant areas of work within the theme. Finally, sentiment analysis revealed positive sentiments of the field. The research concluded that only a few SDGs had found major focus while the others don't have any solid ground in the literature. This chapter presents a knowledge structure by mapping the most relevant SDGs in the context of digital technology and sets directions for future research.

The study aims to examine the vertical integration of the sustainable development goals (SGDs) in Portuguese public higher education institutions, namely, at the level of undergraduate and master’s degrees, and the extent to which Portuguese higher education institutions (HEI) are preparing for the United Nations’ call to promote SDGs.

A content analysis of the designations and objectives of the 2,556 undergraduate and master’s degrees (in 33 Portuguese public higher education institutions) was done to determine whether they promote at least one SDG.

The results show that 198 courses directly address at least one SDG; on average, each higher education institution (HEI) has six courses that explicitly address at least one SDG; universities have more courses in SDG areas than in polytechnics; more master’s degrees embrace SDGs than undergraduate degrees; and most of the courses addressing SDGs are from the social sciences and humanities areas and from natural and environmental sciences.

This paper serves to raise the awareness of Portuguese HEIs of their role and responsibility in furthering SGDs.

Introduction and Purpose: Sustainable development is a concept that plays an essential part in the business and industry of the twenty-first century. At present, the authors observe a wide range of models to analyse and implement sustainable development measures, which use various methodologies to address sustainability goals and monitor and assess implementation progress-wise. These models are based on a systemic vision and the complexity of the interconnected component elements. This chapter presents two fundamental concepts (systemic and related) through a comparison made between two sustainability assessment systems, the first one focussing on evaluating the sustainable development goals (SDG) implementation, and the second one focussing on environmental, social, and governance (ESG) criteria assessment.

Methodology: Then, using cluster analysis, the authors grouped European Union (EU) member states from a sustainability assessment point of view.

Findings: Results show a congruent and complementary evolution of EU member states that use both sustainability assessment systems. As an outcome of this research, the authors suggest integrating the two sustainability assessment systems to better understand the phenomenon and the evolutionary trends in the field of sustainability.

Significance and Originality of Findings: Using the comparative approach and the cluster analysis method, this chapter showed that the two systems are consistent and offer compatible and complementary views, which led at necessity of integration of the two visions into a unitary systemic concept consisting of inputs (ESG scores) and outputs (SDG index).

Nowadays, there is a strong public interest in promoting transparency to be informed about the actions of the public sector. At the same time, there has been a significant change in society’s perceptions and concerns about sustainable development, with a marked increase in attention to this area. In this context, our main objective is to investigate the impact of transparency practices in local government on the implementation of the Sustainable Development Goals (SDGs) in Spanish municipalities.

We will analyse a sample of 84 municipalities, using the Dynamic Transparency Index published by Dyntra to measure transparency. For the level of implementation of the SDGs, we will use an index specifically created using data from the report “The SDGs in 100 Spanish Cities”, published by the Spanish Network for Sustainable Development in 2020.

Municipalities with a larger dependent population tend to achieve higher SDG levels. Municipalities with lower financial surpluses and more self-generated resources show better SDG implementation. Progressive political parties lean more towards sustainability, and coalition governments show higher SDG implementation than majority governments. Gender appears to play a minor role in SDG implementation, but male leadership is associated with higher levels. Factors such as population density and government transfers do not have a significant impact on SDG implementation levels.

This study seeks to address the lack of empirical research on the potential impact of transparency on the achievement of the SDGs, while also taking into account other socio-economic, financial and political aspects of the municipality. In doing so, it also contributes to the limited empirical literature on the determinants of the level of SDG implementation in local governments.

This study aims to assess and decompose the sustainable development using the 17 sustainable development goals (SDGs) in Iran in 2018, for proposing agenda-setting of public policy.

It ranks the SDGs not only in Iran but also in the region and the world to reveal the synergetic effects.

Based on the results, subaltern-populace generally suffers from the hegemonic domination of ruling elite-bourgeois, lack of strong institutions, heterogeneous policy networks and lack of advocacy role of non-governmental organizations, due to no transparency, issues in law or no rule of law, no stringent regulation, rent, suppression and Mafia, all leading to corruption and injustice.

To stop the loop of corruption-injustice, Iran should homogenize the structure of the policy network. Furthermore, the failed SDGs of the three-geographic analysis are the same in a character; all of them propose SDG 3, good health and well-being as a serious failed goal.

In this regard, strong evidence is the pandemic Coronavirus, COVID 19 since 2019, due to its highly-disastrous consequences in early 2020 where the public policymakers could not adopt policies promptly in the glob, particularly in Iran.

In Iran, in addition to this, the malfunction of health is rooted in “subjective well-being” and “traffic deaths,” respectively. Concerning the transportations system in Iran, it is underscored that it is damaging the sustainable development from all the three pillars of sustainable development including, economic, social and environmental.