scholarly journals Culture as a Driver of Sustainable Development in Europe

2021 ◽  
Vol 18 (2) ◽  
pp. 73-82
Author(s):  
Natalja Verina ◽  
Kristina Astike ◽  
Virginija Grybaite ◽  
Jelena Budanceva
Keyword(s):  
Sustainable Development ◽  
Government Expenditure ◽  
Cultural Issues ◽  
Cultural Impact ◽  
Sample Data ◽  
Research Goal ◽  
Development Goals ◽  
The Common ◽  
Cultural Sector ◽  
The Relationship

Abstract Research purpose. The link between culture and sustainable development has been frequently debated by European authorities and academicians. Culture is treated as a tool for the implementation of Sustainable Development Goals (SDGs) and considered as the fourth pillar of sustainable development. The research goal is to investigate the relationship between culture-related indices and a country’s sustainable development based on European sample data. Design / Methodology / Approach. To complete research, culture-related statistics indicators from Eurostat were collected and regressed against the SDG index, based on data covered 2016-2019. Findings. The relationship between culture-related indices and SDG score was specified using European statistical data. The most significant impact on sustainable development measure was revealed regarding the factors “cultural employment” and “government expenditure on culture”. Originality / Value / Practical implications. The current research differs from most studies that investigated cultural issues using the mathematical apparatus versus the commonly used practice of interviewing consumers or representatives of the cultural sector. The results of this research could be used by municipalities, the cultural private sector, and NGOs by arguing for funding and applying for EU grants. On the other hand, the results and approach of this research could be transposed to other regions to understand the common cultural impact on sustainable development in the non-EU part of the world.

scholarly journals Value Created by Culture in the Context of Sustainable Development: a Case Study of the Baltic States

2020 ◽  
Vol 89 ◽  
pp. 55-72
Author(s):  
Ilona Kiaušienė ◽  
Asta Mikalauskienė
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Value Added ◽  
Cultural Value ◽  
Strong Positive Relationship ◽  
Development Goals ◽  
The Baltic ◽  
Cultural Sector ◽  
The Relationship

Culture is playing an increasingly important role in achieving sustainable development goals in countries. The value created by culture is important and an integral part of each country’s economy. The article is designed to establish the relationship between the value created by culture and the implementation of countries’ sustainable development goals through a detailed conceptualization of culture as an integral part of sustainable development. Conceptualization seeks to integrate culture into the concept of sustainable development by giving it three distinct roles in the process of evaluating sustainable development. The paper examines in detail the goals of sustainable development and their links with culture, highlighting the indicators that have been further used in the research. To assess the contribution of culture to the national economy, the number of cultural enterprises, value added in the cultural sector and turnover were estimated in order to compare employment in the cultural sector in different EU28 countries, and Min / Max indices were calculated. The study identified the relationship between the goals of sustainable development and the value created by culture, using a measure of connection strength. Statistical analysis of the data undoubtedly confirms that cultural contribution to the achievement of the SDGs is significant as there is a very strong positive relationship between the cultural value index and the SDGs achieved in all three case studies.

Global Health and International Development

2018 ◽  
pp. 216-235
Author(s):  
Andrew Harmer ◽  
Jonathan Kennedy
Keyword(s):  
Climate Change ◽  
Sustainable Development ◽  
Global Health ◽  
Economic System ◽  
International Development ◽  
Sustainable Development Goals ◽  
The Sustainable Development ◽  
Development Goals ◽  
The Relationship ◽  
Global Population

This chapter explores the relationship between international development and global health. Contrary to the view that development implies ‘good change’, this chapter argues that the discourse of development masks the destructive and exploitative practices of wealthy countries at the expense of poorer ones. These practices, and the unregulated capitalist economic system that they are part of, have created massive inequalities between and within countries, and potentially catastrophic climate change. Both of these outcomes are detrimental to global health and the millennium development goals and sustainable development goals do not challenge these dynamics. While the Sustainable Development Goals acknowledge that inequality and climate change are serious threats to the future of humanity, they fail to address the economic system that created them. Notwithstanding, it is possible that the enormity and proximity of the threat posed by inequality and global warming will energise a counter movement to create what Kate Raworth terms ‘an ecologically safe and socially just space’ for the global population while there is still time.

scholarly journals Sustainable Entrepreneurship in the 2030 Horizon

2021 ◽  
Vol 13 (2) ◽  
pp. 909
Author(s):  
Fernando Crecente ◽  
María Sarabia ◽  
María Teresa del Val
Keyword(s):  
Sustainable Development ◽  
Social Protection ◽  
Entrepreneurial Activity ◽  
The European Union ◽  
Sustainable Entrepreneurship ◽  
Development Indicators ◽  
Responsible Behavior ◽  
Development Goals ◽  
European Economies ◽  
The Relationship

(1) Background: this paper analyzes the relationship between entrepreneurship and sustainability following the worldwide reference of the 2030 Sustainable Development Goals (SDGs) framework set by the United Nations. Nowadays, these SDGs are the inspiration for many types of entrepreneurship that combine value creation with conservation and social protection. (2) Methods: using the indicators provided by Eurostat in its section called “Sustainable development indicators”, we have developed a dataset of 21 variables applied to the European Union (EU27) for the period 2013–2017. (3) Results: the results hold that these SDGs have favored a climate of change in the European economies towards more responsible behavior on the part of society, institutions, and their business fabric, creating new sustainable entrepreneurship. (4) Conclusions: the promotion of the SDGs has contributed to increasing the rate of entrepreneurial activity in the period 2013–2017.

Analysing SST 2.0 Tax Burden through the Element of Principle of Good Tax Policy

2021 ◽  
Vol 12 (1) ◽  
pp. 113-113
Author(s):  
Nur Erma Mohamed Jamel ◽  
Nadiah Abd Hamid ◽  
Sarini Azizan ◽  
Roshayani Arshad ◽  
Rani Diana Othman ◽  
...  
Keyword(s):  
Sustainable Development ◽  
Tax Policy ◽  
Well Being ◽  
Tax Burden ◽  
The Public ◽  
Goods And Services ◽  
Regressive Tax ◽  
Development Goals ◽  
The Relationship ◽  
Economic Well Being

Since the 70s, the focus of the Malaysian government on sustainable development is to improve the economic well-being of its society. In September 2015, Malaysia reaffirmed this commitment with the other United Nations countries by implementing the 2030 Agenda for 17 Sustainable Development Goals (SDGs), focusing on the bottom 40% of households (B40). Unfortunately, the implementation of Goods and Services Tax (GST) on 1st April 2015, followed by Sales and Services Tax (SST) 2.0 on 1st September 2018 impacted all income groups especially B40. The public especially B40 claimed that indirect tax is regressive and burdensome (MIER, 2018). Hence, the present study aims to identify the existence of SST 2.0's tax burden assessing through the relationship between elements of guiding principles of good tax policy. Keywords: Sales and Service Tax, enforcement, regressive, tax burden, fairness.

scholarly journals Targeting adaptation to safeguard sustainable development against climate-change impacts

2021 ◽  
Author(s):  
Lena Fuldauer ◽  
Scott Thacker ◽  
Robyn Haggis ◽  
Francesco Fuso Nerini ◽  
Robert Nicholls ◽  
...  
Keyword(s):  
Climate Change ◽  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Climate Change Impacts ◽  
Economic Sectors ◽  
Global Priority ◽  
Climate Action ◽  
Development Goals ◽  
Systems Framework ◽  
The Relationship

Abstract The international community has committed to achieve 17 Sustainable Development Goals (SDGs) by 2030 and to enhance climate action under the Paris Agreement. Yet achievement of the SDGs is already threatened by climate-change impacts. Here we show that further adaptation this decade is urgently required to safeguard 68% of SDG targets against acute and chronic threats from climate change. We analyse how the relationship between SDG targets and climate-change impacts is mediated by ecosystems and socio-economic sectors, which provides a framework for targeting adaptation. Adaptation of wetlands, rivers, cropland, construction, water, electricity and housing in the most vulnerable countries should be a global priority to safeguard sustainable development by 2030. We have applied our systems framework at the national scale in Saint Lucia and Ghana, which is helping to align National Adaptation Plans with the SDGs, thus ensuring that adaptation is contributing to, rather than detracting from, sustainable development.

scholarly journals Creative Accounting – Definition, Types, Purposes and Impact on United Nations’ Sustainable Development Goals

2020 ◽  
pp. 328-341
Keyword(s):  
Sustainable Development ◽  
United Nations ◽  
Earnings Management ◽  
Sustainable Development Goals ◽  
General Term ◽  
Income Smoothing ◽  
Creative Accounting ◽  
Development Goals ◽  
Intersection Points ◽  
The Relationship

This article aims to define what is the essence of the so called "creative accounting", its purposes, types of creative accounting techniques and methods and how it relates to and impacts the United Nations’ sustainable development goals (SDGs). Various definitions and characteristics are given to this phenomenon – different authors use variety of terms such as earnings management, income smoothing, creative accounting practices, aggressive accounting, cook the books, accounts manipulation, or window dressing. Irrespectively how it is called, it relates to one and the same thing – presentation of companies’ financial position, cash accounts, equity and earnings in a way that pursues specific personal objective. In most cases, this deliberate presentation is not fraudulent and does not violates the law or the relevant accounting standards, but breaks down the confidence in accounting profession and contradicts to the ethical principles of professional accountants. Specific attention is given to the relationship between accounting and sustainability and particularly, how creative accounting practices impact the achievement of United Nations’ sustainable development goals. Literature analysis and deliberations are presented on how creative accounting prevents the fair allocation of resources in economy and the damage it causes to society. This study does not pretend to explore in detail either the creative accounting, or the SDGs, but its essential objective is to create a basic overview on both phenomena and find intersection points between them. A lot of studies explore the relationship between accounting as a general term and UN’ Sustainable Development Goals, but very few are focused specifically on the link between creative accounting and it’s influence on the achievement of those goals.

The Breath of Life

2019 ◽  
pp. 1574-1592
Author(s):  
Gönül Kaya Özbağ
Keyword(s):  
Sustainable Development ◽  
Common Good ◽  
Corporate Citizenship ◽  
Well Being ◽  
Ethical Theories ◽  
Ethical Concept ◽  
Global Corporate Citizenship ◽  
The Common ◽  
Corporate Social ◽  
The Relationship

This chapter aims to contribute to the debate about corporate social responsibility (CSR), sustainable development (SD) and global corporate citizenship (GCC) that is becoming increasingly an important issue for the human well being as well as that of ecological systems. It contains three sections. The first section looks at the concept of CSR with a historical perspective. The dimensions of CSR and its relationship with ethical theories is investigated in the second section since CSR is an ethical concept. Throughout this chapter three main groups of ethical theories classified by Garriga and Mele (2004) will be presented such as normative stakeholder theory, universal rights, the common good approach. Based on the relationship between common good approach and sustainable development, the author will discuss a requirement for global corporate citizenship approach in the third section.

The Consumer Role for Sustainable Development

2020 ◽  
pp. 325-341
Author(s):  
Seda Yildirim
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Sustainable Consumption ◽  
Consumption Behavior ◽  
Responsible Consumption ◽  
The World ◽  
Development Goals ◽  
Set Up ◽  
The Relationship

The term sustainable consumption is not only a behavior type in marketing and a just consumption behavior, it is more than this. Sustainable or responsible consumption behavior can change the world. Sustainable consumption concept has been investigated widely in the literature and factors that effecting sustainable consumption or being a green consumer has been investigated recently, too. But the relationship between sustainable development and consumer behavior isn't investigated sufficiently. After 2030 Sustainable Development Goals set up, responsibilities and roles have been an important issue to achieve sustainable development in the long term. In this point, this study aims to investigate the consumer role for sustainable development goals through sustainable consumption patterns and trends.

The Consumer Role for Sustainable Development

2022 ◽  
pp. 872-888
Author(s):  
Seda Yildirim
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Sustainable Consumption ◽  
Consumption Behavior ◽  
Responsible Consumption ◽  
The World ◽  
Development Goals ◽  
Set Up ◽  
The Relationship

The term sustainable consumption is not only a behavior type in marketing and a just consumption behavior, it is more than this. Sustainable or responsible consumption behavior can change the world. Sustainable consumption concept has been investigated widely in the literature and factors that effecting sustainable consumption or being a green consumer has been investigated recently, too. But the relationship between sustainable development and consumer behavior isn't investigated sufficiently. After 2030 Sustainable Development Goals set up, responsibilities and roles have been an important issue to achieve sustainable development in the long term. In this point, this study aims to investigate the consumer role for sustainable development goals through sustainable consumption patterns and trends.

Sustainable Financing through Domestic Resource Mobilization (DRM)

2018 ◽  
pp. 514-535
Author(s):  
Francesco Seatzu
Keyword(s):  
Economic Growth ◽  
Sustainable Development ◽  
Poverty Alleviation ◽  
Addis Ababa ◽  
Developed Countries ◽  
Resource Mobilization ◽  
Development Goals ◽  
The Relationship ◽  
Domestic Resource ◽  
Sustainable Financing

Domestic resource mobilization (DRM) has assumed increasing significance as a form of financing for sustainable development and economic growth in Africa. This chapter explores the present and future roles of international law concerning the regulation of this form of financing for sustainable development and economic growth in Africa, as well as the main obstacles and challenges of mobilising DRM in African developing and less developed countries. While there is a wide array of questions and issues related to this form of financing for development that international conferences and summits, in particular the Monterrey Consensus on Financing for Development and the Addis Ababa Agenda for Action, have addressed in various forms and with different emphasis and results, the chapter focuses exclusively on some substantial issues, such as the use of DRM for the financing of the new Sustainable Development Goals and the relationship between DRM and poverty alleviation actions and strategies.

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