scholarly journals The “Walk” towards the UN Sustainable Development Goals: Does Mandated “Talk” through NonFinancial Disclosure Affect Companies’ Financial Performance?

2020 ◽  
Vol 12 (6) ◽  
pp. 2324 ◽  
Author(s):  
Ho-Tan-Phat Phan ◽  
Francesco De Luca ◽  
Lea Iaia
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Positive Association ◽  
Relevant Information ◽  
Nonfinancial Information ◽  
Business Reporting ◽  
Universal Principles ◽  
Lively Debate ◽  
Development Goals ◽  
Italian Context

With its Global Compact, the United Nations (UN) called companies to align strategies and operations with universal principles on human rights, labor, environment, and anti-corruption, while settling and pursuing the seventeen UN Sustainable Development Goals (SDGs). Achieving SDGs in business reporting is part of the lively debate in the literature about the ability of nonfinancial reporting in providing stakeholders with useful and value-relevant information about companies’ behaviors. This paper intends to address this issue in the aftermath of the recent European Union EU policy (Directive 95/2014/EU) of mandating companies to disclose nonfinancial information (NFI) according to some of the SDGs matters. To this end, the Italian context was analyzed, and main findings provide some early evidence of the absence of association between NFI and financial/market performance. At the same time, the positive association between companies’ Beta factor and size and NFI is supported. This implies that stakeholders still do not appreciate NFI reported according to the new rules and probably that more time is needed to assess the possible advantages of an improved regulation about NFI. However, results show that larger companies and/or companies with higher risk profiles (Beta) have already started to improve their NFI.

Ecology and sustainable development issues in RF and the US libraries: On comparative analysis of subject digital resources

2021 ◽  
Author(s):  
Elena Bychkova ◽  
◽  
Victor Zverevich ◽  
Keyword(s):  
Sustainable Development ◽  
Web Sites ◽  
Sustainable Development Goals ◽  
Relevant Information ◽  
Point Of View ◽  
Development Education ◽  
Digital Resources ◽  
The Us ◽  
Development Goals ◽  
Sustainable Development Education

The UN Sustainable Development Goals (SDGs) are reviewed from the point of view of libraries. Both Russian and American professional publications cover the issues within their ecological education (EE) and sustainable development education activities which enables to compare them in many aspects. Key groups of relevant sources are determined: publications in professional periodicals, analytical materials on the web-sites of libraries and associations, resources on libraries’ websites, social media, and blogs. Each group of resources is analyzed. The conclusion is made that relevant information sources reflecting similar segments of library activities can be necessarily and possibly determined for further studies.

scholarly journals Gender diversity and sustainability responsiveness: evidence from Nigerian fixed money deposit banks

2020 ◽  
Vol 18 (1) ◽  
pp. 119-129 ◽  
Author(s):  
Emmanuel Ozordi ◽  
Damilola Felix Eluyela ◽  
Uwalomwa Uwuigbe ◽  
Olubukola Ranti Uwuigbe ◽  
Chukwu Emmanuel Nwaze
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Gender Diversity ◽  
Sustainability Reporting ◽  
Positive Association ◽  
Management Team ◽  
Annual Reports ◽  
Statistical Tool ◽  
Development Goals ◽  
The Impact

This paper aims to explore the impact of gender diversity on firms’ sustainability responsiveness in ensuring collective drive toward achieving sustainable development goals (agenda) for Nigeria. This study explored female engagement from three major platforms, namely women as directors, management team leaders, and female workforce. The data used to conduct this study were derived from the annual reports of the sampled banks spanning through the period of 2013–2016. However, while data for this study were analyzed using EViews statistical tool, the sustainability reporting data were ascertained using the content analysis method. The outcome of this study depicts that female directors, female workforce, and women in the management team all had an adverse and positive association with sustainability reporting. However, this association was all insignificant. This further buttresses that gender diversity was not the major driving force behind the sustainability reporting of the sampled banks in Nigeria. This is because the sector is highly regulated. Hence, the study recommends that notwithstanding the outcome, in attaining the sustainable development goals (SDGs), there is a need to have more female representation on the strategic position of authority.

scholarly journals Sustainability Engagement and Earnings Management: The Italian Context

2020 ◽  
Vol 12 (12) ◽  
pp. 4881 ◽  
Author(s):  
Francesco Grimaldi ◽  
Alessandra Caragnano ◽  
Marianna Zito ◽  
Massimo Mariani
Keyword(s):  
Sustainable Development ◽  
Earnings Management ◽  
Sustainable Development Goals ◽  
Management Practices ◽  
Stock Exchange ◽  
Negative Relationship ◽  
Financial Information ◽  
The Sustainable Development ◽  
Development Goals ◽  
Italian Context

This study aims at exploring the effect of sustainability engagement on earnings management (EM) practices with particular reference to the Italian context in the year 2018, after the implementation of Legislative Decree No. 254/2016 on the disclosure of non-financial information. This is in line with the Sustainable Development Goals (SDGs) promoted by United Nations in 2015 and specifically with SDG 12 and relative target 12.6 focusing on the adoption of sustainable practices and the integration of sustainability information into reporting on the behalf of companies. We analyzed a sample of 60 companies listed on the Italian Stock Exchange. Our results suggest that there is a slight negative relationship between sustainability engagement and earnings management practices. Indeed, our evidence shows that companies characterized by higher level of sustainability engagement are less prone to advance EM practices. To the best of our knowledge, this is the first research to investigate the effect of the sustainability engagement on EM practices with reference to a sample of Italian listed companies.

scholarly journals Governance and Auditing the Implementation of the Sustainable Development Goals (SDGs): Challenges of the Preparedness Phase

2019 ◽  
Vol 12 (4) ◽  
pp. 98
Author(s):  
Saleh Ali Alagla
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Secondary Data ◽  
Relevant Information ◽  
Successful Implementation ◽  
Data Set ◽  
The Sustainable Development ◽  
Depth Analysis ◽  
Development Goals ◽  
The Subject

This paper aims to perform an in-depth analysis of the Sustainable Development Goals (SDGs) which have been implemented by the United Nations in the year 2015. The research is based on performing an audit of the design and structured framework in order to understand the level of its successful implementation along with highlighting the grey areas and potential threats which require a proactive and strategic move. All the presentations and discussions which happened in the 15th General Auditing Bureau (GAB) Annual Seminar, being held in Saudi Arabia in the year 2018, have been assessed and evaluated to draw a conclusion. This study has adopted an exploratory paradigm which is termed as interpretivism followed by qualitative research and analysis approach where secondary data set has been used. The main sources of data were the deliberations and discussions of the GAB seminar along with relevant information sources concerning SDGs such as the UN reports and recommendations of other conferences coupled with symposia on the subject. There are certain limitations of the study which include limited availability of literature which weakens the theoretical foundation of the subject of the present research. The analysis of the data set has revealed the presence of institutional and professional preparedness intending the smooth implementation of SDGs. However, analysis of the discussion on the seminar has highlighted specific gaps which might challenge the efficacy of the program and hence requires a necessary action.

Knowledge management, the missing piece in the 2030 agenda and SDGs puzzle

2019 ◽  
Vol 20 (5) ◽  
pp. 901-916 ◽  
Author(s):  
Christian Eric Barrantes Briceño ◽  
Fernando César Almada Santos
Keyword(s):  
Sustainable Development ◽  
Knowledge Management ◽  
Sustainable Development Goals ◽  
Scientific Literature ◽  
Relevant Information ◽  
Knowledge Use ◽  
Content Type ◽  
The Sustainable Development ◽  
2030 Agenda ◽  
Development Goals

Purpose This paper aims to analyze some knowledge management (KM) frameworks that sustainable development goals (SDGs) can apply to such a challenging implementation. Design/methodology/approach To accomplish this, a systematic scientific literature review was carried out about the KM concept. Searching, analyzing and collecting different KM frameworks were crossed and compared to achieve a standard KM framework list, based on the most important and relevant information collected. Findings The study outlines how and which KM frameworks may be applied in an effort to reach the 2030 Agenda for Sustainable Development and SDGs, so it can overcome the barriers and pitfalls related to the knowledge management use. Research limitations/implications The paper shows some SDG areas that deserve future attention and deep implementation with KM frameworks. Originality/value With the enormous potential and vision of the sustainable development goals (SDGs), there is a barrier in its progress and development: the knowledge use, in both the local knowledge aspects and general knowledge management. This paper creates a Knowledge Management Excellence Model (KMEM) linked to SDGs, which will help and promote its use to educate and involve all those interested in meeting these goals.

scholarly journals An Evaluation of the Impact of Libraries towards the Realisation of the Sustainable Development Goals (SDGs)

2021 ◽  
Vol 74 (1-3) ◽  
Author(s):  
Oluwayemi Ibukun Oluwa Olatoye
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Information Science ◽  
Relevant Information ◽  
Vital Role ◽  
Academic Journal ◽  
The Sustainable Development ◽  
Positive Effects ◽  
Development Goals ◽  
The Impact

ABSTRACT Libraries play a vital role in SDGs implementation by enhancing access to relevant information. It is on this premise that this paper evaluates the impact of libraries towards realising the sustainable development goals (SDGs). A synopsis of the functions, roles and impact of librarians as well as discussions on the paradigm shift of libraries from performing the roles of information custodians of information resources to harbingers of initiatives that are new and technologically-advanced, and its positive effects on service delivery and accomplishment of SDGs are discussed. The reviewed literaturewere a selection of Library and Information Science publications as well as other relevant academic journal articles ranging from 2010-2019. This paper also recommends measures geared towards the attainment of SDGs through librarianship, such as continuous capacity development programmes as well as the need to update library and information management curricula especially in African higher educational institutions.

Restructuring Educational Systems and Promoting Social Justice for Young People Involved in Drug Trafficking in Brazil

2019 ◽  
Vol 227 (2) ◽  
pp. 139-143 ◽  
Author(s):  
Alex Sandro Gomes Pessoa ◽  
Linda Liebenberg ◽  
Dorothy Bottrell ◽  
Silvia Helena Koller
Keyword(s):  
Sustainable Development ◽  
Social Justice ◽  
Young People ◽  
Latin American ◽  
Drug Trafficking ◽  
Sustainable Development Goals ◽  
Educational Systems ◽  
Economic Changes ◽  
2030 Agenda ◽  
Development Goals

Abstract. Economic changes in the context of globalization have left adolescents from Latin American contexts with few opportunities to make satisfactory transitions into adulthood. Recent studies indicate that there is a protracted period between the end of schooling and entering into formal working activities. While in this “limbo,” illicit activities, such as drug trafficking may emerge as an alternative for young people to ensure their social participation. This article aims to deepen the understanding of Brazilian youth’s involvement in drug trafficking and its intersection with their schooling, work, and aspirations, connecting with Sustainable Development Goals (SDGs) 4 and 16 as proposed in the 2030 Agenda for Sustainable Development adopted by the United Nations in 2015 .

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