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"Sustainable Development Goals"
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SDG reporting: an analysis of corporate sustainability leaders
PurposeThis study aims to empirically analyze a sound commitment and a consistent integration of sustainable development goals (SDGs) in the corporate reporting and management systems of companies that have a leading position in sustainability.Design/methodology/approachThe study applies a content analysis procedure based on a proposed analytical framework to codify the commitment and the SDG integration. In order to analyze the consistency of the integration, this study has provided a “SDG integration” score based on fuzzy inference systems methods. The companies in the sample have been identified as benchmarks in terms of sustainability in a specific region of Spain.FindingsThe findings show a lack of formality regarding the SDG commitment at the highest decision-making level and a low level of SDG integration in the reporting and management systems. These results are mainly explained because the most companies do not prioritize according to the materiality analysis and those SDGs more reported have not been deployed along targets and KPIs in a consistent way.Research limitations/implicationsThe results provide practical implications that help to overcome the limitations in terms of comparison and consistency of the SDGs-reported information. It also illustrates how the leading sustainable companies are doing the SDG reporting and suggests which elements could be improved to promote a consistent integration of the SDGs in the management systems.Originality/valueThis study provides new work lines in the promotion of an effective SDG-business reporting based on a robust management structure that allows an alignment among the SDG-business decisions based on a normative, strategic and operational approach.
Journal Article
Estimating the Energy Demand and Growth in Off-Grid Villages: Case Studies from Myanmar, Indonesia, and Laos
Under the Sustainable Development Goals (SDGs), the world has pledged to “leaving no one behind”. Responding to goal No. 7 on the agenda, efforts to provide modern energy to all the world population must be pushed forward. This is important because electrification in the rural area can indirectly support opportunities for social and economic development resulting in an acceleration of the eradication of poverty. The research goal of this study is to contribute insights about the scale of energy demand in unelectrified villages in the Southeast Asian countries and to discuss some factors that might influence the energy demand growth. This is done by making projections based on surveys and interviews, including a time-use survey, in three off-grid villages located in Myanmar, Indonesia, and Laos. Our analysis presented the living condition, highlight the types of energy sources, how, and in what rhythms people use energy on a daily basis in those villages. The demands in each case study villages were then projected based on several constructed scenarios. It was found that the factors of household size, proximity to the city, climate, and topography may influence the present and future growth of energy demands in the villages. The estimated energy demand may be useful for project managers to design a pilot off-grid energy system project in a similar environment and pointed out important factors to consider when formulating off-grid energy policies in the region.
Journal Article
Sustainable Development Goals (SDGs) practices and firms' financial performance: Moderating role of country governance
It is becoming increasingly apparent that businesses must consider the impact they have on the environment and society while pursuing profit maximization. As a result, there is a growing need to incorporate sustainable frameworks into business decision-making. By focusing on sustainable performance at the firm level, we addressed a significant gap in understanding how environmental and social Sustainable Development Goals (SDGs) impact bottom-line performance and the crucial role that effective country governance plays in implementing sustainability at the organization level. In 2015, the United Nations established Sustainable Development Goals (SDGs), where firms are encouraged to practice in the strategic operation of their businesses. In addition, country governance can play a significant role in adopting sustainable practices and policies that can impact bottom-line performance. In this study, we examined the relationship between environmental and social Sustainable Development Goals (SDGs) practices, country governance, and firms' financial performance from 2017 to 2021. The sample data set consisted of top-listed firms in the finance, manufacturing, and technology industries of 100 companies from 17 countries in developed and developing and emerging economies. We utilized content analysis to account for the qualitative aspects of how firms implement social and environmental SDGs. Ten environmental SDGs and eight social SDGs were incorporated in this study as a means of measuring sustainable development goals' impact on a firm's financial performance. We adopted return on assets (ROA) to measure the firm's financial performance. We adopted government effectiveness and regulatory quality to moderate the relationship between social and environmental sustainability practices and firm performance. The panel regression method was exercised to find out the relationship between environmental and social SDGs' impact on financial performance. In addition, we measured the interaction effect between environmental and social SDGs and country governance on firms' performance. We also deployed two-stage least squares (2SLS) regression estimation to mitigate endogeneity concerns. We found that environmental SDGs had a positive and significant impact on firms' financial performance. The coefficient of social SDGs on firm performance was negative and statistically significant. We observed that the coefficient of interaction terms between environmental SDGs and country governance was positive and statistically significant. Moreover, the coefficient interaction terms between social SDGs and country governance were positive and statistically significant, lessening the negative impact of social SDGs on firm financial performance. Finally, we also performed a robustness test on our analysis based on the firm's average capital and average assets. The findings almost held the same.
Journal Article
Personal sustainability practices : faculty approaches to walking the sustainability talk and living the UN SDGs
\"Personal Sustainability Practices is a collection of 19 academic and practitioner perspectives on the topic of faculty personal sustainability. The book addresses the issues of whether, how, where, and when faculty who teach, research, consult, and perform academic and community service are and need to be practicing and communicating their own sustainability behaviors to students and other stakeholders. The contributors represent multiple countries, disciplines, academic levels and affiliations, and orientations on those issues and on the 17 United Nations Sustainable Development Goals related to their personal sustainability practices.\"-- Provided by publisher.
Book
Strategies for tropical forest protection and sustainable supply chains: challenges and opportunities for alignment with the UN sustainable development goals
Governance for sustainable development increasingly involves diverse stakeholder groups, with the promise of enhanced legitimacy and effectiveness in decision-making and implementation. The UN sustainable development goals (SDGs) emphasise the important role of multiple (non-state) actors, including businesses and non-governmental organisations, including in efforts to ensure the sustainability of supply chains, and to reduce tropical deforestation and forest degradation. This paper critically analyses sustainability strategies to examine how the UN SDG agendas related to ‘sustainable supply chains’ and ‘tropical forest protection’ are framed and enacted by two contrasting non-state actors: (1) Instituto Centro de Vida (ICV), an NGO in Brazil working to address deforestation, including by supporting farmers to produce commodities, and (2) Unilever, a global consumer goods manufacturer and major buyer of such commodities. By identifying areas of variability in the discursive techniques used by ICV and Unilever, we unearth particular power dynamics that can shape the processes and outcomes of sustainability strategies. This paper finds that the two organisations use diverse strategies at different levels of governance, both participate actively in multi-stakeholder forums to advance their organisations’ goals, but have divergent framings of ‘sustainability’. Despite being considered ‘non-state’ actors, the strategies of the two organisations examined both reflect, and influence, the structural effects of the state in the implementation of non-state organisations’ strategies, and progress towards the SDGs. Although there is alignment of certain strategies related to tropical forest protection, in some cases, there is a risk that more sustainable, alternative approaches to governing forests and supply chains may be excluded.
Journal Article
The future of the UN sustainable development goals : business perspectives for global development in 2030
This book provides a business-oriented analysis of the United Nations (UN) Sustainable Development Goals (SDG). In order to assess their impact on businesses and corporations, the book addresses all 17 goals and a broad range of industries. Gathering contributions from Africa, Europe and Asia, it presents both critical reviews and case studies. In turn, the book seeks to predict likely developments during the next decade. To do so, it examines evidence from todays business world and how companies and corporations have been adopting the SDGs since their release. In this regard, it discusses the changes that will be required and how the agenda will affect the continents development path. An underlying theme throughout the book is the role of monetary value and investment for sustainable development: whether through financing, enhanced turnaround resulting from a more educated population, or more socially innovative entrepreneurs.
Book
Engaging with the pragmatics of relational thinking, leverage points and transformations - Reply to West et al
We reply to 'A relational turn for sustainability science?' by West et al. We commend West et al. for their salient comments about the relational turn. Yet the article leaves us wondering about the methodological challenges and pragmatics of relational thinking. The authors omitted important tensions in relational thinking discussion about how to assess dynamic socio-ecological systems, and how to lever change for sustainability. Whilst relational thinking is helpful, researchers inevitably need to make strategic choices about where to divide system components if the goal is to systematically assess relations and to promote transformations toward sustainability. Where and how to 'apply the knife' inevitably is informed by one's ontological starting point (view of reality) and personal epistemological beliefs. We outline three questions to be answered in order to more firmly establish relational thinking in sustainability science: If systems and processes are continually unfolding, how do we identify where to lever change for sustainability? In relational thinking, can we explain human action outside of the shared 'activity of experiencing'? If society and ecology is co-constituted, how can relational approaches be used to understand unfolding and cascading effects in complex systems? We conclude with future directions for a solutions-oriented sustainability science agenda.
Journal Article