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"Sustainable development Reports"
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Do higher education institutions contribute to countries’ SDG progress: Evidence from university rankings
The UN Sustainable Development Goals (SDGs) have become a universal call to action over the past few years and a basis for assessing the progress of sustainable development of countries and organizations. This paper aims to identify the relationship between the sustainable development activities of universities in different regions of the world, as reflected in the Times Higher Education Impact Rankings (THE IR), and the progress towards achieving SDGs of the countries in which these universities operate. The research methods were correlation analysis and robust regression tools, and parametric and non-parametric methods of variance analysis. The information base was the results of annual reports based on the THE IR and Sustainable Development Reports for 2017–2021. The results confirm the existence of directly proportional close correlations between the variables, while the regression analysis confirmed that a one-unit increase in the overall THE IR ranking score leads to a corresponding increase in the overall progress of countries in achieving SDGs (on average by 0.2-0.3 units) and SDGs 3, 8, 11, 16 in particular. It was also found that universities play a key role in achieving different SDGs in various regions. In Latin America, the Caribbean, the Middle East, and North Africa, universities are critical for SDG 17 achieving. In OECD countries, universities contribute most to SDG 3. Examples of the best practices that can be used as a guide for university administrations that are at the beginning of developing sustainable development policies are also given. Funding Inna Makarenko gratefully acknowledges support from the Jean Monet module project “Transparency. Accountability. Responsibility. Governance. Europe. Trust. Sustainability” financed by the Erasmus+ program (101085395 – TARGETS – ERASMUS-JMO-2022-HEI-TCH-RSCH).
Journal Article
Baltic Sea Region Countries’ Progress in Leave-No-One-Behind
NOABSTRACTThe purpose of this study is to analyse the progress of the Baltic Sea Region countries in implementing the LNOB in a short-term trend. The study seeks to identify the stability of progress in a five-year period and examine which LNOB index dimensions and the sustainable development goals pose the greatest challenges in ensuring the inclusion of all members of society.The qualitative research method, document analysis was applied in the research. The analysis of Europe Sustainable Development Reports (further – SDRs) (2019-2023 period) was completed to identify the Baltic Sea Region countries’ progress in achieving the LNOB Index in the short-term trend. This analytical approach allowed a comprehensive examination of the progress recorded in the LNOB index. Through meticulous evaluation, dynamic changes unfolding over the specified five-year timeframe were unveiled, providing valuable insights into inclusive sustainable development in the Baltic Sea Region countries.Five-year period data on the Baltic Sea Region’s LNBO and SDG indicators show positive progress as the number of above-EU average countries is rising and the gap between the best and worst performers is narrowing. However, the LNOB progress is very uneven as the countries experienced some development and some regression (Finland decreased by 0.8 points, while Lithuania improved by 8 points). The analysis of LNOB dimensions revealed some challenges. In the dimension of poverty and material deprivation, countries have shown a declining trend due to lower trends for SDG2 Zero Hunger and SDG12 Responsible Consumption and Production. In the dimension of income inequality Denmark and Sweden have even worsened their trends due to the stagnating situation SDG8 Decent Work and Economic Growth and SDG10 Reduced inequalities. The dimension of Access To and Quality of Services have decreased due to declining trends in SDG4 Quality education. These findings indicate that even developed countries are vulnerable to global and national challenges.The originality of this topic lies in our approach to a detailed assessment of the progress of the countries of the Baltic Sea region using the LNOB index and the forecasted trends in achieving sustainable development goals. Rather than focusing solely on specific targets or indicators, we take a holistic approach by analysing the LNOB Index, providing insights into the region’s commitment to sustainable development. We performed a detailed analysis of the LNOB index of the Baltic Sea region countries, based on the four dimensions of the index, and highlighted progress and challenges in the field of sustainable development.
Journal Article
FACTORS INFLUENCING THE DISCLOSURE OF SUSTAINABILITY REPORTS BY LISTED COMPANIES ON THE VIETNAMESE STOCK MARKET
Sustainability reporting is a critical process through which companies disclose environmental, social, and governance (ESG) goals and communicate progress toward achieving them. As a strategic tool for improving transparency and corporate accountability, SDRs serve to inform stakeholders about a company’s commitment to sustainable development. This study investigates the determinants of Sustainable Development Report (SDR) disclosure among companies listed on the Vietnamese stock market between 2020 and 2022. By integrating both internal factors (such as firm size, profitability, and financial leverage) and external factors (including industry sector and ownership structure), the research provides a comprehensive examination of the key drivers of SDR disclosure in an emerging market context. A major contribution of this study is its identification of industry-specific influences on SDR disclosure, highlighting that companies in environmentally sensitive sectors—such as energy, mining, and manufacturing—are more likely to disclose sustainability information due to higher societal and regulatory pressures. Additionally, the study introduces the role of fixed assets as a significant determinant of SDR disclosure, an aspect that has been largely overlooked in previous literature. The research also emphasizes the importance of ownership structure, particularly state and foreign ownership, in shaping the likelihood and quality of SDR disclosure. Using a combination of quantitative and qualitative research methods, this study analyzes data from 90 companies and offers empirical insights into how these factors interact and influence SDR practices in Vietnam. The findings contribute to the literature by offering new perspectives on the factors driving SDR disclosure in emerging economies. Moreover, this study provides practical recommendations for policymakers and business managers to improve sustainability reporting practices, thereby fostering greater corporate transparency and aligning Vietnam's practices with international sustainability standards.
Journal Article
Integrating AI and Statistical Modeling to Predict Key Sustainability Drivers of Climate Change Mitigation in Europe
This study presents a hybrid modeling framework aimed at enhancing climate mitigation strategies by evaluating the predictive power of sustainability indicators using both statistical analysis—correlation metrics, regression modeling, distribution tests—and artificial neural networks (ANNs). The analysis centers on variables critical to climate outcomes, including renewable energy use in transport and electricity, greenhouse gas emissions from production, and aggregated target completion values. The findings identify renewable energy usage in transport as the primary predictor of improved performance in the Sustainable Development Report (SDR), followed by overall target completeness, electricity-based renewables, and production-related emissions. Multidimensional interaction analyses highlight a synergetic link between transport renewables and target achievement, underscoring their strategic relevance for climate mitigation efforts. The ANN models demonstrate high predictive accuracy and minimal error, affirming the model’s suitability for scenario-based climate forecasting. Results offer actionable intelligence for policymakers and climate stakeholders to optimize resource allocation and accelerate low-carbon transitions. The study acknowledges limitations, namely, the relatively small dataset and EU-centric analysis, and recommends future extensions to more geographically diverse datasets and the incorporation of advanced econometric techniques and AI frameworks to improve generalizability and predictive potency.
Journal Article
Scoring Sufficiency Economy Philosophy through GRI Standards and Firm Risk: A Case Study of Thai Listed Companies
The purpose of this study is to evaluate sufficiency economy philosophy (SEP) performance through annual reports and voluntary sustainable development reports and examines the relationship between SEP performance and firm-specific risk of Thai listed companies from 2013 to 2018. Based on global reporting initiative (GRI) standards, the SEP performance was measured by aligning each GRI topic with each of the SEP elements to create an SEP scoring system. The scoring system was applied and tested by evaluating 34 firms for six years. The outcome scores were recorded in panel data structure and used to test two competing hypotheses of risk reduction and managerial opportunism. The regression results supported the risk reduction hypothesis and thus practicing SEP reduced firm-specific risk. Since our sample was limited to 34 firms, a two-stage least squares instrumental variable (2SLS-IV) analysis was performed to estimate the causal relationship between SEP performance and firm-specific risk. The result remained negatively and significantly correlated, indicating that SEP practice stimulated business sustainability. The finding suggested that the SEP scoring system was able to capture SEP performance and practicing SEP appeared to reduce firm-specific risk, which was consistent with the risk reduction hypothesis of the stakeholder theory.
Journal Article
ANNOUNCEMENT OF THE SUSTAINABLE DEVELOPMENT REPORT OF VIETNAMESE HOTEL ENTERPRISES
The purpose of this study is to examine the factors affecting the publication of sustainability reports from the perspective of managers at 4-5 star hotels in Vietnam. Issues of corporate size, profitability, legal regulation, corporate governance and technology of the company were mentioned as factors that may affect the publication of the report on sustainable development. The author has synthesized the relevant background theory as well as previous outstanding studies on the issue of publishing sustainable development reports. SPSS 20 software was used to test the relationship between the factors affecting the publication of the Sustainable Development Report based on the manager's point of view. The results of the study show that the factors of business size, profitability, and legal regulations all affect the publication of sustainable development reports at 4-5 star hotels in Vietnam. A new finding of this study is that the two factors of corporate governance and the company's technology combine into a public governance factor based on technology and it is the technology that has the strongest influence on the publication of the Sustainable Development Report. The study once again confirms the relationship between the factors affecting the publication of the Sustainable Development Report and is a document to help researchers understand better in the research context in Vietnam, one of the leading countries in the world developing countries and have limited access to and use of secondary data.
Journal Article