scholarly journals Accountability and governance in pursuit of Sustainable Development Goals: conceptualising how governments create value

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Subhash Abhayawansa ◽  
Carol A. Adams ◽  
Cristina Neesham
Keyword(s):  
Sustainable Development ◽  
Civil Society ◽  
Conceptual Framework ◽  
Value Creation ◽  
Policy Development ◽  
Sustainable Development Goals ◽  
Stakeholder Participation ◽  
Content Type ◽  
Development Goals ◽  
National Governments

PurposeDrawing on Adams (2017a) conceptualisation of value creation by organisations published in the Accounting, Auditing and Accountability Journal, the purpose of this paper is to develop a conceptualisation of how national governments can create value for society and the economy through their approach to the UN Sustainable Development Goals (SDGs).Design/methodology/approachAn initial conceptual framework was developed from literature situated at the intersection of accountability, public policy and sustainability/sustainable development. The authors' review of extant research on national policy development on value creation, sustainability and the SDGs identified gaps in (understanding of) approaches to national accountability and national governance (by state and civil society) processes. The subsequent thematic analysis of 164 written submissions made to the Australian Senate inquiry on the SDGs between December 2017 and March 2018, together with transcripts of five public hearings where 49 individuals and organisations appeared as witnesses during the second half of 2018, focussed on addressing these gaps.FindingsInput to the Australian Senate Inquiry on the SDGs overwhelmingly emphasised the importance of transparency and stakeholder participation in accountability systems, commenting on data gathering, measuring and communicating. There was an emphasis on the need to involve all parts of society, including business, investors and civil society, and for strong central co-ordination by the Office of the Prime Minister and Cabinet. These data allowed the authors to refine the conceptualisation of how national governments can enhance social and economic value through a focus on the UN SDGs and their approach to accounting, accountability and governance.Practical implicationsThe findings have implications: for national governments in developing approaches to achieve sustainable development; and, for supranational bodies such as the UN in developing agreements, frameworks and guidance for national governments.Originality/valueBuilding on the extant literature about how global governance should be engaged to improve accountability in achieving the SDGs, the conceptual framework developed through the study shifts focus to national governance and accountability, and provides a blueprint for national governments to create value for the economy and society in the face of global sustainable development issues.

scholarly journals Stop accounting myopia: – think globally: a polemic

2019 ◽  
Vol 15 (1) ◽  
pp. 87-99 ◽  
Author(s):  
Trevor Hopper
Keyword(s):  
Sustainable Development ◽  
Developing Countries ◽  
Human Rights ◽  
Civil Society ◽  
Sustainable Development Goals ◽  
Environmental Accounting ◽  
Social Implications ◽  
Content Type ◽  
Global Institutions ◽  
Development Goals

PurposeThe purpose of this paper is to cover issues raised in the author’s plenary address to the Journal of Accounting and Organizational Network Conference held in Melbourne in November 2017. This called for accountants, whether professionals in practice or in academia, to broaden their vision of accounting and accountability beyond the financial accountability of organisations, and serving corporate and capital market interests, to consider how it can help achieve sustainable development goals.Design/methodology/approachThe discussion is based on personal experience, cognate literature and policies of major global institutions.FindingsWhilst the need for financial reporting will remain, there is a pressing need for reporting to measure, monitor and make accountable organisations’ obligations to help achieve sustainable development goals established by global institutions such as the United Nations. Areas of importance discussed are accounting for human rights, mitigation of climate change, securing decent work, increasing accountability – especially civil society democratic participation – and a greater and more equal partnership with stakeholders and developing countries to address their needs.Research limitations/implicationsThe paper is a personal polemic intended to provoke reflection and reform amongst accountants.Practical implicationsThe paper outlines the areas where accounting could and has addressed human rights and sustainability issues.Social implicationsThe social implications are vast, for they extend to major issues concerning the preserving the planet, its species, humankind and enhanced democratic processes for civil society and developing countries.Originality/valueThe paper reinforces the need for policy reforms advocated by social and environmental accounting researchers.

Supply chain viability in the context of COVID-19 pandemic in small and medium-sized enterprises: implications for sustainable development goals

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sumaiya Benta Nasir ◽  
Tazim Ahmed ◽  
Chitra Lekha Karmaker ◽  
Syed Mithun Ali ◽  
Sanjoy Kumar Paul ◽  
...  
Keyword(s):  
Sustainable Development ◽  
Supply Chain ◽  
Policy Development ◽  
Decision Aid ◽  
Sustainable Development Goals ◽  
Research Work ◽  
Interpretive Structural Modeling ◽  
Content Type ◽  
Factors Influencing ◽  
Development Goals

PurposeThe recent outbreak of the coronavirus disease 2019 (COVID-19) pandemic has severely disrupted the operations of global supply chains (SCs) providing an opportunity for decision-makers to rethink and tune their existing strategies. To tackle the impacts caused by such a pandemic, this study aims to examine the contextual relations among the factors influencing supply chain viability (SCV) for achieving long-term Sustainable Development Goals (SDGs).Design/methodology/approachA decision-aid approach by integrating Pareto analysis, grey theory and total interpretive structural modeling (TISM) has been propounded. The proposed approach examines contextual relations among the factors for SCV for small and medium-sized enterprises (SMEs) in an emerging economy. This study contributes to theory, methodology and practice by exploring a new research problem in the context of the SCV and COVID-19 pandemic and by developing a new decision-aid approach.FindingsThe findings reveal that the creation of SC digital twin and transformation of SCs to supply networks would help the policymakers to deal with the “new normal.” Also, SC crowdfunding and policy development for health protocols are critical driving factors influencing SCV.Originality/valueThis research work is perhaps one of few initial attempts to advance the theoretical and practical understanding of SCV and to achieve SDGs in industries following a pandemic risk.

Technology delivers mixed development gains in Africa

2020 ◽  
Keyword(s):  
Sustainable Development ◽  
Civil Society ◽  
Digital Technology ◽  
Sustainable Development Goals ◽  
Public Services ◽  
Content Type ◽  
State Action ◽  
Technological Advances ◽  
Development Goals ◽  
The Impact

Significance However, early hopes that digital technology would rapidly overcome the continent’s infrastructural weaknesses and enable governments to achieve 2030 UN Sustainable Development Goals have proven overly optimistic. Impacts Access to uncensored and affordable internet will drive deeper divides between civil society advocates and authoritarian governments. Without concerted state action, further technological advances, particularly automation, will reduce employment. Digital technology will reduce the impact of pandemics and health crises on public services.

Multi-stakeholder partnerships: a catalyst to achieve sustainable development goals

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Gabriel Eweje ◽  
Aymen Sajjad ◽  
Shobod Deba Nath ◽  
Kazunori Kobayashi
Keyword(s):  
Sustainable Development ◽  
Conceptual Framework ◽  
Conceptual Understanding ◽  
Conceptual Development ◽  
Sustainable Development Goals ◽  
Content Type ◽  
The Sustainable Development ◽  
Development Goals ◽  
Stakeholder Partnerships ◽  
Multi Stakeholder

PurposeThe purpose of this paper is to critically examine the concept of multi-stakeholder partnerships in relation to the United Nations' sustainable development goals and propose a renewed multi-stakeholder partnerships framework that enables the implementation of the sustainable development goals.Design/methodology/approachThis paper employs an integrative review methodology to assess, critique and synthesize the extant literature on the multi-stakeholder partnerships and sustainable development goals.FindingsWe propose a conceptual framework of multi-stakeholder partnerships to support the sustainable development goals implementation. Thus, this paper contributes to the conceptual understanding of the multi-stakeholder partnerships mechanism that enhances the sustainable development goals implementation.Research limitations/implicationsWe propose a conceptual framework of multi-stakeholder partnerships to support the sustainable development goals implementation. Thus, this paper contributes to the conceptual understanding of the multi-stakeholder partnerships mechanism that enhances the sustainable development goals implementation.Originality/valueWe contend that this is one of the few early papers that contributes to the conceptual development of a collaborative multi-stakeholder partnerships paradigm by which such partnerships are formed and institutionalized among multiple interacting sectors to achieve the sustainable development goals.

Sustainability-oriented strategy and Sustainable Development Goals

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Priscila Borin de Oliveira Claro ◽  
Nathalia Ramajo Esteves
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Small Sample ◽  
Theoretical Argument ◽  
Negative Externalities ◽  
Global Compact ◽  
Content Type ◽  
For Profit ◽  
Development Goals ◽  
Over Time

PurposeSustainability-oriented strategies involve considering all possible environmental, social and economic factors that impact stakeholders and sustainable development. They could be a crucial contribution of the private sector to Sustainable Development Goals (SDGs). The study’s objective is twofolded. First, the authors want to discover if enterprises doing business in Brazil are contemplating the SDGs in their strategies. Second, the authors want to identify the external and internal factors that motivate them.Design/methodology/approachThe authors collected data through an online survey with employees from Global Compact signatories in Brazil. From a list of 335 for-profit enterprises, the authors got back 132 answers. The sample comprises Brazilian enterprises that only operate in the Brazilian market, Brazilian multinational enterprises (MNEs) and foreign multinationals operating in Brazilian and international markets. For this study, the MNEs’ group comprises Brazilian multinationals and foreign multinationals (MNEs). To characterize the sample and identify the motivating factors, the authors conducted a descriptive analysis. To compare the domestic and MNEs’ mean differences regarding the factors that influenced their strategies and the SDGs, the authors performed Mann–Whitney's U-test.FindingsThe results of the study show that enterprises are addressing the SDGs in their strategies. All internal and external driving factors are similar for domestic and MNEs, except for the value chain's negative externalities. MNEs are more prone to consider their negative externalities, which is a positive trend. Finally, results suggest that both groups of enterprises consider the 17 goals in their strategies, contrary to the theoretical argument that multinationals suffer more pressure because of their broad geographic scope.Research limitations/implicationsThe database of the study involves data collected through a self-response survey. Thus, the authors cannot discuss the effectiveness of real SDGs' strategies once enterprises' discourse on sustainability does not always correspond with practices. Therefore, the authors suggest that researchers address the results of implemented strategies on the SDGs over time to check for improvements and new developments.Practical implicationsThe authors suggest frequent materiality assessment of domestic enterprises' supply chain and articulation of explicit purposes around the selected SDGs, including setting key performance indicators (KPIs) and monitoring progress.Social implicationsThe authors believe that enterprises and decision makers should recognize their essential role to bend the curve on SDGs and shift their behavior toward strategic choices that could contribute to their positive performance over time, without contributing to environmental degradation and socioeconomic chaos.Originality/valuePublication on how enterprises address the SDGs in Brazil is relatively scarce. This study provides some answers to that by focusing on the factors influencing sustainability-oriented strategies on the SDGs. Besides, most previous studies consider a small sample of enterprises and are industry specific or focus on the effects of the SDGs in public policy. The sample of this study is diverse and represents 42% of the for-profit signatories of the Global Compact in Brazil.

Analysis of sustainability insertion in materials selection courses of engineering undergraduate programmes

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jeniffer Fonseca Zanitt ◽  
Izabela Simon Rampasso ◽  
Osvaldo Luiz Gonçalves Quelhas ◽  
Milena Pavan Serafim ◽  
Walter Leal Filho ◽  
...  
Keyword(s):  
Higher Education ◽  
Sustainable Development ◽  
Content Analysis ◽  
Delphi Method ◽  
Design Methodology ◽  
Sustainable Development Goals ◽  
Materials Selection ◽  
Content Type ◽  
Development Goals ◽  
The Subject

Purpose This study aims to analyse how the materials selection courses of engineering undergraduate programmes can be better aligned with the United Nations Sustainable Development Goals (SDGs). Design/methodology/approach Initially, a content analysis was performed in 39 materials selection course descriptions from 40 engineering undergraduate programmes of Brazilian higher education institutions, and subsequently, Delphi method procedures were conducted with professors that teach or have taught the course and are knowledgeable in the subject of sustainability. Findings Considering the analysed course descriptions, it was shown that most of the materials selection courses do not consider or present little emphasis on sustainability aspects. Regarding the Delphi method, eight items were evidenced to consider sustainability aspects in the analysed courses. Originality/value This study contributes to the debates about sustainability insertion in engineering undergraduate programmes. More specifically, the findings presented consolidated information that professors and coordinators can use to align materials selection courses with the SDGs better.

scholarly journals Public-Private Partnership for achieving sustainable development goals: a case study of Khulna, Bangladesh

2020 ◽  
Vol 23 (3) ◽  
pp. 283-298
Author(s):  
Md. Nazmul Haque ◽  
Mustafa Saroar ◽  
Md. Abdul Fattah ◽  
Syed Riad Morshed
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Public Private Partnership ◽  
Private Partnership ◽  
Content Type ◽  
The Public ◽  
The Road ◽  
Development Goals ◽  
On The Road

PurposePublic-Private Partnership (PPP) is a common practice in both the public and private sectors. PPP has been an important instrument to achieve Sustainable Development Goals (SDGs) at the national level. However, the role of PPP at the subnational level is often scarcely studied. Using Khulna city of Bangladesh as a case, this paper aims to assess the role of PPP projects in the attainment of SDGs.Design/methodology/approachThe research was conducted in the Central Business District (CBD) of Khulna, on a total of 4.6 kilometers stretches of road medians in the CBD where landscaping was done through the PPP approach. Besides the collection of secondary data from official records, primary data were collected through site visits, field surveys and interviews of PPP project partners.FindingsThe result shows that 89 percent of the respondents (road users) were pleased with the landscaping done on the road medians. Similarly, about 86 percent of the respondents felt more comfortable and safer to use the roads. Well-maintained road medians allow road-crossing at a regular interval which reduces the chance of an accident. The private parties have installed promotional billboards on the road medians and saved BDT 10.82 million a year. The public authority saves the maintenance budget amounting to BDT 23 million a year. The project achieves a triple-win situation. Despite some limitations, this PPP project has taken Khulna a step forward to achieve SDGs.Originality/valueThe findings have policy implications as the PPP project has enhanced the resilience of Khulna by addressing the relevant SDGs.

Access to electronic and print information resources by people with visual impairments in university libraries

2018 ◽  
Vol 39 (6-7) ◽  
pp. 462-473 ◽  
Author(s):  
Rebecca Mgunda Majinge ◽  
Stephen Mudogo Mutula
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Visual Impairments ◽  
People With Disabilities ◽  
Information Resources ◽  
University Libraries ◽  
Content Type ◽  
Copyright Laws ◽  
Development Goals ◽  
Skilled Staff

Purpose The purpose of this paper is to discuss the implication of copyright on access to electronic and print information resources by people with visual impairments in university libraries. The paper examines the extent to which electronic and print information resources in university libraries are accessible to people with visual impairments; the extent to which existing national/international copyright laws facilitate or hamper access to electronic and print information resources by people with visual impairments; examine challenges facing people with visual impairments in accessing electronic and print information resources; and how these challenges can be ameliorated. Design/methodology/approach The paper is based on review of empirical and theoretical literature and is underpinned by Oliver’s (1990) social model of disability. Findings The findings reveal that many university libraries the world over lack the capacity to offer an effective information service to people with visual impairments. Furthermore, the stringent copyright laws and licensing regimes for purchasing or transcribing content from one format to another make provision of information services to people with visual impairments difficult. In-university libraries are faced with various challenges in accessing electronic and print information that include among others copyright and licensing restrictions, and system design issues. Assistive technologies (ATs), enabling policies, skilled staff and facilitative copyright regimes can help ameliorate some of these barriers. Practical implications ATs, enabling policies, skilled staff and facilitative copyright regimes are key to unlocking the barriers that hinder people with visual impairments from effectively accessing print and electronic resources in university libraries. Protection of the basic rights of persons with disabilities including visual impairments, the elimination of social discrimination and bridging the accessibility gap are integral to social inclusion. This paper provides the basic information to university libraries for addressing challenges associated with access to electronic and print resources by people with visual impairments. Social implications Access to information to all including people with visual impairments in society is a basic human and moral right that every human being must enjoy. The Sustainable Development Goals’ 2030 agenda for sustainable development envisages a world of universal respect for human rights and human dignity […] equality and non-discrimination, an equitable, tolerant, open and socially inclusive world in which the needs of the most vulnerable are met (United Nations, 2015), and inclusive rights such as education, access to services (including information) and employment for people with disabilities. Originality/value This paper builds on existing literature and contributes to the growing body of knowledge on access by people with disabilities predicating on World Summit on Information Society principle and agenda 2030 on sustainable development goals.

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