scholarly journals The Concept of Sustainable Development: the Basis for the Emergence of Integrated Reporting of the Enterprise

Author(s):  
K. V. Bezverkhiy

The sustainable development of societies, countries, economic sectors or business enterprises is based on the assumption that economic growth, production and consumption has the limitations imposed by the possibility for rehabilitating ecological systems. Issues of the rational use of resources form the conceptual framework for the sustainable development. But the emergence of information support in form of integrated reporting of the enterprise causes much debate in the theoretical and practical field. The purpose of the study is to analyze the evolution of the provisions of the sustainable development concept and identify the preconditions for the emergence of integrated reporting of the enterprise. The components of the sustainable development and its purpose are highlighted; the sustainable development goals of UN and their respective indictors are illustrated. The relation of the categories of capital (financial, industrial, intellectual, human, social and nature capital), reflected in the integrated reporting of the enterprise, with the sustainable development goals is substantiated. The analysis shows that the top category of capital contributing in all the sustainable development goals (the total of 17) is social capital; financial capital (contributing in 14 goals) ranks second, human capital (12 goals) ranks third, production capital (10 goals) comes fourth, intellectual capital (9 goals) is the fifth, and nature capital (8 goals) ranks sixth. These results are indicative of high relevance of integrated reporting of the enterprise to the sustainable development goals.

2021 ◽  
Vol 19 (1) ◽  
pp. 72-92
Author(s):  
Tat'yana P. LISKOVETSKAYA ◽  
Radima G. MAL'SAGOVA

Subject. This article discusses the issues related to information support for the Sustainable Development Goals (SDGs) and food security indicators. Objectives. The article aims to determine ways to improve Russia's food security policy. Methods. For the study, we used the methods of analysis and synthesis, and statistical techniques. Results. The article describes the stages of the SDGs information support system formation and determines areas to improve the country's food security. Conclusions. The article concludes that further ensuring and improving the country's food security requires taking into account current global influences, namely the COVID-19 pandemic and climate change.


2021 ◽  
Vol 9 (3) ◽  
Author(s):  
Ani Mekaniwati ◽  
Yulia Nurendah ◽  
Dwi Maulina ◽  
Nadia Sabila Hanifah

The creation of entrepreneurs (entrepreneurs) is an alternative solution to various problems in society such as poverty and social inequality, increasing unemployment of productive age and depletion of energy supply reserves, all of which require creative and innovative actions. Technopreneur, one part of the development of entrepreneurship (entrepreneur) provides an overview of entrepreneurship by using technology-based innovation. With the technopreneurship development model, it can provide benefits or impacts, both economically, socially and environmentally. Technopreneurs can be interpreted as job creators who will actively encourage Indonesia to have a strong and competitive economic foundation. Inclusive economic growth and sustainable development need to continue to receive attention and support from various groups, namely the support of the government, the private sector, the community and of course support from academics in achieving the Sustainable Development Goals (SDGs). The economic impact is increasing efficiency and productivity, increasing income, creating new jobs and moving other economic sectors.   Keywords: Entrepreneur, Technopreneur, MSME


2019 ◽  
Vol 11 (15) ◽  
pp. 4223
Author(s):  
David Cook ◽  
Nína Saviolidis ◽  
Brynhildur Davíðsdóttir ◽  
Lára Jóhannsdóttir ◽  
Snjólfur Ólafsson

The development of major economic sectors can provide the bedrock on which long-lasting national economic prosperity is formed. Iceland’s tourism sector is an example of a rapidly expanded industry in recent years, to the extent that it has become the largest sectoral contributor to the nation’s economy. The growth of the sector has led to a number of sustainability impacts, thus presenting opportunities and challenges in terms of meeting the 17 Sustainable Development Goals (SDGs) of the United Nations. Using the case study of Iceland, this paper aims to advance the conceptual understanding of the synergies and trade-offs between a nation’s tourism sector and performance across the 169 targets of the SDGs. Empirical results were derived from four theme-based focus groups comprised of expert participants, who were tasked with completing scoresheets concerning their perception of the extent of synergies and trade-offs for each target. The majority (126 in number) of the mean scoresheet outcomes for the SDG targets revealed neither synergies nor trade-offs. However, 32 synergies and 11 trade-offs were identified. Many of the target synergies related to new economic opportunities, such as jobs, employment, and training for young people. Target trade-offs tended to be environmental and social. In particular, concern was voiced about the greenhouse gas emissions of the Icelandic tourism sector, which derives from international aviation, cruise ships, and rental car usage. The outcomes of this study are of particular relevance to tourism companies, policy-makers, and governance institutions, all of whom are increasingly endeavouring to link their activities with the fulfilment of the SDGs, maximising synergies, mitigating the extent of any potential trade-offs, and potentially transforming trade-offs into synergies. Furthermore, the results are likely of interest to academics focused on researching the broad sustainability impacts of economic sectors and their contribution to meeting the visionary goals of the SDGs.


2021 ◽  
Vol 13 (21) ◽  
pp. 12154
Author(s):  
Fermín Sánchez-Carracedo ◽  
Jordi Segalas ◽  
Gorka Bueno ◽  
Pere Busquets ◽  
Joan Climent ◽  
...  

This paper presents three tools developed within the framework of the project EDINSOST2-SDG, aimed at embedding and assessing the Education for Sustainable Development (ESD) in Engineering curricula. ESD is promoted through the introduction into engineering curricula of learning outcomes related to sustainability and, specifically, to the Sustainable Development Goals (SDG). The first tool, the “Engineering Sustainability Map”, contains ESD-related learning outcomes that any engineering student should have acquired upon completion of their studies. These learning outcomes are described according to four sustainability competencies: (1) Critical contextualization of knowledge, (2) Sustainable use of resources, (3) Participation in community processes, and (4) Application of ethical principles. The second tool, the “Sustainability Presence Map” of a degree, shows the percentage of the presence in the curriculum of each sustainability competency. The calculation of the presence of each competency is based on the effective integration of the related learning outcomes into a specific curriculum. Respective data are provided by teachers responsible for the coordination of the different subjects of the degree, collected by means of a questionnaire. The third tool presented is a questionnaire aimed at measuring the level of ESD that students perceive they have acquired through each competency. The comparison of data resulting from the Sustainability Presence Map with the data from the student questionnaire is the first step that allows the effectiveness of embedding ESD in a degree to be determined, a proper learning assessment will confirm such effectiveness. The three tools presented in this work have undergone a validation process and are currently being used in a set of engineering degrees related to the EDINSOST2-SDG project. The results of the application of these tools are part of the future research work of the authors.


Author(s):  
David O. Obura

The Sustainable Development Goals, while complex at first sight, express a simple narrative about the relationships between people and nature. This paper illustrates this in the context of a coral reef land or seascape supporting coastal people. Coral reefs, their health described by measures of coral and fish diversity and abundance, provide key services and benefits to people. These services directly support 10s of millions of jobs in multiple economic sectors in coastal and distant states, protect and harbor communities and cities across tropical coastlines, sustain use of living and non-living resources, provide transport infrastructure and valuable natural products, and in future may provide energy solutions. Through these multiple benefits, coral reefs contribute to reducing hunger and poverty, thus improving health, and potentially strengthening gender and social equality. However, access and use result in pressures that may drive decline in coral reef health. Broader land and seascape factors also affect reef health, including land-use change and altered freshwater flows, as well as climate change. Managing this complex system requires appropriate awareness and knowledge, governance mechanisms and investments by stakeholders. This narrative can be used from local to global levels, motivating actions and policy at and across these scales to sustain ecosystem function and use, for the oceans what is also increasingly called a blue economy.


2021 ◽  
Vol 13 (22) ◽  
pp. 12433
Author(s):  
Mohammad Fazle Rabbi ◽  
Morshadul Hasan ◽  
Sándor Kovács

In the light of linkages in various scales and targets, the complex and nuanced design of the sustainable development goals (SDG) raises more challenges in their implementation on the ground. This paper reviewed 25 food security indicators, proposed improvements to facilitate operationalization, and illustrated practical implementation. The research focused on three essential blind spots that arise from the potential interactions between sustainable food production, consumption, and domestic material consumption (DMC). Projection of latent structure regression was applied to link food security and sustainable development goals. Findings revealed that the key target in reducing trade-offs was the integration of DMC with sustainable food production and consumption. DMC was positively correlated with the creation of coherent SDG strategies and sustainable food security. Practical implications were discussed by highlighting how to achieve food security across contrasting development contexts and the challenges of addressing the links between targets and indicators within and beyond SDGs 2 and 12. The results are useful for setting a proper strategy for sustainable production and consumption that can improve the efficient use of resources in the eight Central European countries.


2021 ◽  
Vol 13 (10) ◽  
pp. 5510
Author(s):  
Aleksander Buczacki ◽  
Bartłomiej Gładysz ◽  
Erika Palmer

A significant share of food waste originates in the food services domain and HoReCa sector. Organizational improvements leading to the decrease of food waste and related costs in HoReCa are needed to make progress in this issue. A systems engineering approach was applied to examine the links between food waste generated in the HoReCa industry and the Sustainable Development Goals (SDGs). A literature review discovered two dimensions of actions leading to decreasing food waste in HoReCa; i.e., actions triggered by companies and by authorities (e.g., governmental policies). Additionally, customers and society were also considered. A framework is proposed to explicitly illustrate the dependencies of different micro actions devoted to food waste reduction in HoReCa in support of the SDGs. The other dimension of this framework is macro policies and their impact on SDGs. To increase food waste reduction awareness and collaboration, stakeholders on both the macro (launched by authorities for the whole sector) and micro (initiated by single organizations on their own) levels must work together. The results of this research will be useful in coordinating the efforts of all (consumers, HoReCa companies and suppliers, policymakers and administrations on different levels) involved in the supply chain of food production and consumption.


Author(s):  
David Cook ◽  
Nína Saviolidis ◽  
Brynhildur Davíðsdóttir ◽  
Lára Jóhannsdóttir ◽  
Snjólfur Ólafsson

The development of major economic sectors can provide the bedrock on which long-lasting national economic prosperity is formed. Iceland’s tourism sector is an example of a rapidly expanded industry in recent years, to the extent that it has become the largest sectoral contributor to the nation’s economy. The growth of the sector has led to a number of sustainability impacts, thus presenting opportunities and challenges in terms of meeting the seventeen Sustainable Development Goals (SDGs) of the United Nations. Using the case study of Iceland, this paper aims to advance conceptual understanding of the synergies and trade-offs between a nation’s tourism sector and performance across the 169 targets of the SDGs. Empirical results were derived from four theme-based focus groups, comprised of expert participants, who were tasked with completing scoresheets concerning their perception of the extent of synergies and trade-offs for each target. The majority (126 in number) of the mean scoresheet outcomes for the SDG targets revealed neither synergies nor trade-offs. However, 32 synergies and 11 trade-offs were identified. Many of the target synergies related to new economic opportunities, such as jobs, employment and training for young people. Target trade-offs tended to be environmental and social. In particular, concern was voiced about the greenhouse gas emissions of the Icelandic tourism sector, which derives from international aviation, cruise ships and rental car usage. The outcomes of this study are of particular relevance to tourism companies, policy-makers and governance institutes, all of whom are increasingly endeavouring to link their activities with the fulfilment of the SDGs, maximising synergies, mitigating the extent of any potential trade-offs, and potentially transforming trade-offs into synergies. Furthermore, the results are likely of interest to academics focused on researching the broad sustainability impacts of economic sectors and their contribution to meeting the visionary goals of the SDGs.


Author(s):  
O.V. Mosolova ◽  

The article examines a number of legislative measures taken by the Australian government to minimize the impact of the economy on the environment. Among other things, the author refers to the analysis of the commitment of the Australian government to reduce the economic impact on the environment and the practice of sustainable use of resources.


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