Technology delivers mixed development gains in Africa

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.

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Subhash Abhayawansa ◽  
Carol A. Adams ◽  
Cristina Neesham

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.


2019 ◽  
Vol 20 (5) ◽  
pp. 887-900 ◽  
Author(s):  
Suane A. Moschen ◽  
Janaina Macke ◽  
Suélen Bebber ◽  
Marcelo Benetti Correa da Silva

Purpose The aims of this study is to put on the agenda discussions concerning the approach of sustainable goals and indicators, in terms of how they relate to each other and how to list their importance within a network of contemporary city management. From the millennium objectives experience, UN has launched the continuity of the development program, through the sustainable development goals (SDG), which have the purpose of giving support to local and regional governments for the 2030 agenda in local sphere. In the city context, sustainable development has also been approached in regulations, like ISO 37120: 2017 “Sustainable development of communities: Indicators for city services and quality of life”. These instruments have in common the concern of offering parameters of public services to citizens and promoting in a uniform manner both social and economic growth of the urban environment. Design/methodology/approach The present study aims to compare these two sustainable development tools by means of a documentary analysis and to analyze the feasibility of the proposed indicators and their qualitative evaluation goals to improve citizens’ quality of life. Findings The results suggest that the main urban challenges are related to unplanned urban growth and poor-quality public services, which generate a lack of commitment to enforce laws and to achieve sustainable development goals. Originality/value The study establishes bases for guiding the discussion to support managers and investors decisions to promote paradigm changes in the citizens’ life and in the way cities are planned.


2019 ◽  
Vol 15 (1) ◽  
pp. 87-99 ◽  
Author(s):  
Trevor Hopper

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.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sergio Sparviero ◽  
Massimo Ragnedda

Purpose The purpose of this paper is to suggest that, to build a digital sustainable society, core terminal and instrumental values of sustainability and sustainable development should be followed across different worldviews, and in the formulation of policies or other initiatives form private and public stakeholders. These values are normative, they support the coordination of efforts of different stakeholders and can serve as guidelines for driving the development trajectory of technologies contributing to a sustainable society. Design/methodology/approach This conceptual paper defines digital sustainability from the concepts of sustainability and sustainable development. From the Rio Process (1992), through the 2030 United Nations Sustainable Development Goals (UN SDGs), this paper analyzes and theoretically discusses the intersection between digital aspects of human life and wider sustainability concerns for humanity and the planet. Technologies and digital processes are functional catalysts to the achievement of the UN 2030 SDGs and crucial for individuals’ everyday life, but their adoptions is also conditional to a variety of conflicting worldviews. Findings This paper focused on the role of digital technologies in innovation and transformation and their impact on the environment, individuals, society and economy, from a theoretical point of view. Digital technologies have changed the way in which people communicate, study, work, interact and even look for friends, relationships and love. It is, therefore, important to reflect upon the impact that this revolution would have on the individuals and on the wider socio-economic, political and environment context. In this vein, this paper attempted to reflect on the sustainability of this revolution, by sketching the concept of digital sustainability drawing upon the concept of sustainability. Originality/value Digital sustainability – like sustainability – relies on three universal values: equality, harmony, self-determination. In fact, to be sustainable, the use of digital technologies should be led by the equality value, namely, the need to not compromise the future generations, both in terms of exploitation of natural resources to produce them and in terms of to create and nor reduce job opportunities for future generations. Second, digital technologies might help tackling both the ecological and social crises through a universal collaboration according to the harmony’s value. Finally, the third value for digital sustainability is self-determination. It applies to individuals and social formations and it refers to the capability of being in control of your destiny.


Subject Prospects for global development goals to end-2020. Significance No country was on track to achieve all of the 17 UN Sustainable Development Goals (SDGs) by 2030 as of last year. The impact of the COVID-19 pandemic this year is threatening to halt, or even reverse, improvements in key areas.


Kybernetes ◽  
2019 ◽  
Vol 48 (1) ◽  
pp. 183-207 ◽  
Author(s):  
Omar Sacilotto Donaires ◽  
Luciana Oranges Cezarino ◽  
Adriana Cristina Ferreira Caldana ◽  
Lara Liboni

Purpose The concept of sustainability evokes a multiplicity of meanings, depending on the field. Some authors have criticized the concept for its vagueness. Notwithstanding this criticism, worldwide efforts to meet the sustainable development goals (SDGs) are in progress and are expected to yield results by 2030. This paper aims to addresses two issues and make two primary contributions. First, the concept of sustainability is revisited to develop its integrative understanding. This concept is built on systems thinking – specifically, on the concepts of synergy, emergence, recursion and self-organization. Second, an approach is developed to help determine whether the efforts being made towards the SDGs can be expected to be effective (i.e., whether the world can hope to soon be a system that self-organizes towards sustainability). Design/methodology/approach Based on the assumption that the SDGs and their respective targets are systemically interrelated, the data on the progress towards the SDGs are correlated and the outcome is analysed. Findings The emerging pattern of correlations reflected the systemic coherence of the efforts as an indication of self-organization towards sustainability. This pattern also revealed that the efforts are still spotty and that the systemic synergy has not yet taken place. This correlation approach to Brazil is then applied. The data about Brazil’s progress towards the SDGs from the World Bank’s Word Development Indicators (WDI) database are gathered. The outcomes indicated that Brazil as a whole cannot yet be seen as self-organizing system that is evolving towards sustainability. Research limitations/implications To enable the calculation of the correlation matrix, the data series were not allowed to have missing values. Some of the WDI data series had many missing values and had to be eliminated. This unfortunately reduced the variability of the original data. In addition, the missing values in the remaining data series had to be calculated by means of interpolation or extrapolation. There are alternative algorithms to perform such functions. The impact of the interpolation and extrapolation of the missing values on the study, as well as the pros and cons of different algorithms, required investigation. It is important to remark that the WDI series was the only global and open data set that aligned with the SDGs. Social implications In Brazil, it is important to maintain the public policies that affect SDG 1-6, but it is necessary to develop policies geared towards SDG 12. Environmental goals also need more public policies (SDGs 14 and 15). To achieve this 2030 Agenda, much effort will be required for SDG 17, which is related to greater synergy through partnerships. Originality/value Three qualitatively distinct levels of efforts to sustainability are identified: individual, organizational and world activities. At the individual level, progress regarding sustainability depends on personal attitudes, including the willingness to abandon a self-centred lifestyle in favour of a more cooperative way of living and making decisions, and to embrace a new approach to ethics, which replaces self-interest by self-denial and self-sacrifice (de Raadt & de Raadt, 2014). At the organizational level, a paradox of the need to internalize environmental and social costs into generic strategies and the sustainability strategy that involves core businesses are challenges for systems working towards sustainability. When it comes to global level, in this paper, the authors tried to make a contribution to push forward the frontier of knowledge by proposing an approach to understand whether the progress made towards the SDGs in the past 25 years indicates that the world is, after all, organizing for sustainability (Schwaninger, 2015).


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jacob Hörisch

Purpose This paper aims to discuss the relation of the COVID-19 pandemic to sustainable development and, in particular, the UN sustainable development goals (SDGs). In so doing, the author highlights how sustainability accounting, management and policy (SAMP) research can help to build a more sustainable post-COVID-19 era. Design/methodology/approach The motivation behind this research note is to allow SAMP-research to learn from the COVID-19 pandemic. To do so, in the first step, the author conducts an initial factual analysis to identify patterns of how the COVID-19 pandemic has impacted the SDGs and has emphasized the interconnectedness of the SDGs. On this basis, the author develops a research agenda for SAMP-research. Findings The author argues that the COVID-19 crisis not only relates to the SDGs but is part of the research field of sustainable development itself. The pandemic has been found to severely threaten the achievement of the SDGs, while opportunities concerning selected SDGs can also be found. In this regard, the author identifies patterns, concerning which types of SDGs opportunities or respectively, threats exist. Practical implications The patterns identified for the impact of the COVID-19 pandemic highlight for which SDGs additional efforts will be needed for the achievement of the respective SDGs. Social implications The analysis emphasizes that numerous SDGs can help to alleviate the impacts of the COVID-19 pandemic and of potential future pandemics. Originality/value This research note is the first to analyze the threats and also the opportunities the COVID-19 pandemic presents for the achievement of the SDGs. It is also the first to not only examine direct effects but acknowledge the interconnected nature of the SDGs in relation to the COVID-19 pandemic.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Chiara Hübscher ◽  
Susanne Hensel-Börner ◽  
Jörg Henseler

Purpose Accomplishing the United Nations’ Sustainable Development Goals (SDGs) is imperative for societies to meet their grand challenges. Achieving these goals by 2030 requires sustainability change agents with a can-do-attitude. This study aims to show how institutions of higher education can become partners for social marketing in bringing forward such change agents. Design/methodology/approach Taking a case study approach, this paper examines a master’s programme to identify factors relevant to educating sustainability change agents that can serve as a basis for a social marketing planning primer to foster the SDGs. Findings This study presents the social marketing discipline with a viable option for supporting the achievement of the SDGs through higher education. Its contributions are twofold. First, it is shown that when interdisciplinarity and a project-based approach are conceptualized and organized to create a motivating and meaningful learning environment with the SDGs as guiding principles, students, as sustainability change agents, can increase awareness and have the potential to generate impacts regarding the SDGs at the individual, organizational and institutional levels. Second, based on this, the paper provides guidance to social marketers regarding the planning of a campaign targeting higher education institutions. The authors argue that the aim of this campaign should be to promote the implementation of the SDGs as guiding principles above all, as this can facilitate the process of students becoming sustainability change agents who help achieve the goals in a timely manner. Research limitations/implications Whilst single case studies are usually limited in drawing generalizations, the present study offers a starting point for investigating the role of universities as a target group for social marketing in fostering further sustainable development. Building on its findings, future research could test the proposed social marketing planning primer and evaluate the impact on the SDGs at a larger scale than only one university. Practical implications It is proposed to use the findings of the study to model a social marketing campaign aimed at universities to motivate them to help develop sustainability change agents in all disciplines by integrating the SDGs as guiding principles for study programmes. Social implications Students’ impacts range from leading peers to buy sustainable products and consume less to influencing a company to adopt sustainable packaging, thereby contributing to social change. Originality/value This study is among the first to examine the possible effect of a study programme on the SDGs at different societal levels by taking the perspectives of multiple stakeholders into account and combining the theory of higher education with sustainability and social marketing.


GIS Business ◽  
2020 ◽  
Vol 15 (2) ◽  
pp. 194-212
Author(s):  
Urish Wynton Pillai Thomas ◽  
Dr. Syriac Nellikunnel Devasia ◽  
Dr Parameswaran Subrmanian ◽  
Dr Maria Josephine Williams ◽  
Dr Hanim Norza Baba

The purpose of this study is to evaluate the impact of integrating Sustainable Development Goals (SDG) into International School Curriculum, and to adapt Education for Sustainable Development using Ajzen’s theory of planned behaviour, Roger’s diffusion of innovation theory and Stern’s value belief norm (VBN) theory to nurture a sustainable society. The study narrowed five development goals; Zero Hunger (SDG 2), Clean Water and Sanitation (SDG 6), Sustainable Cities and Communities (SDG 11), Climate Change (SDG 13) and Life on Land (SDG 15) to evaluate the impact towards international school’s curriculum in order to nurture a sustainable society. Data was collected from 105 teachers from 5149 full time teachers in International Schools in Malaysia. The questionnaire focusses on indicators from Sustainable Development Goals and funnelled down to understand whether these indicators will impact the objective of these research, which is to nurture a sustainable society through integrating SDGs in International School Curriculum. The data was analyzed through SPSS application where correlation test were conducted and produce nonparametric correlation results in p<0.001 which indicate a very high significant of relationship between SDGs and sustainable society.


2021 ◽  
Vol 13 (14) ◽  
pp. 7738
Author(s):  
Nicolás Gambetta ◽  
Fernando Azcárate-Llanes ◽  
Laura Sierra-García ◽  
María Antonia García-Benau

This study analyses the impact of Spanish financial institutions’ risk profile on their contribution to the 2030 Agenda. Financial institutions play a significant role in ensuring financial inclusion and sustainable economic growth and usually incorporate environmental and social considerations into their risk management systems. The results show that financial institutions with less capital risk, with lower management efficiency and with higher market risk usually make higher contributions to the Sustainable Development Goals (SDGs), according to their sustainability reports. The novel aspect of the present study is that it identifies the risk profile of financial institutions that incorporate sustainability into their business operations and measure the impact generated in the environment and in society. The study findings have important implications for shareholders, investors and analysts, according to the view that sustainability reporting is a vehicle that financial institutions use to express their commitment to the 2030 Agenda and to higher quality corporate reporting.


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