scholarly journals Learning from the Best: New Challenges and Trends in IR Reporters’ Disclosure and the Role of SDGs

2020 ◽  
Vol 12 (14) ◽  
pp. 5545
Author(s):  
Maria Federica Izzo ◽  
Alberto Dello Strologo ◽  
Fabrizio Granà
Keyword(s):  
Sustainable Development ◽  
Integrated Reporting ◽  
Policy Makers ◽  
Corporate Reporting ◽  
Development Agenda ◽  
Evaluation Scores ◽  
Development Goals ◽  
International Integrated Reporting Council ◽  
Stakeholder Needs

A worldwide debate on the effectiveness of business reporting information has engaged organizations, policy makers, regulators, and members of the capital market. The documents through which organizations disclose their annual performance are being questioned and criticized, as they appear inadequate for responding to stakeholder needs. In 2013, the International Integrated Reporting Council (IIRC) launched a project with the aim of redesigning corporate reporting processes and outputs, introducing integrated reporting (IR). At the center of IR are the six capitals defined by the IIRC representing the basis for an innovative form of evaluating and presenting performance. New topics on the global sustainable development agenda are growing in importance, requiring companies to enrich their disclosure and connect business to environment. In this study, we examined how a group of leaders in IR, 134 European companies from the IIRC IR reporters list, are currently disclosing IR capital and Sustainable Development Goals (SDGs), developing three evaluation scores: Capital Disclosure Index, SDG Disclosure Index, and SDG Compliance Index.

scholarly journals Brazilian Hydropolitics under the United Nations 2030 Agenda

2020 ◽  
Vol 21 ◽  
Author(s):  
Isabela Battistello Espindola ◽  
Maria Luisa Telarolli de Almeida Leite ◽  
Luis Paulo Batista da Silva
Keyword(s):  
Sustainable Development ◽  
United Nations ◽  
Sustainable Development Goals ◽  
Well Being ◽  
2030 Agenda ◽  
Development Agenda ◽  
Development Goals ◽  
The United Nations

The global framework set forth by the United Nations 2030 Agenda and its Sustainable Development Goals (SDG) include water resources in their scope, which emphasizes how water assets and society well-being are closely intertwined and how crucial they are to achieving sustainable development. This paper explores the role of hydropolitics in that Post-2015 Development Agenda and uses Brazilian hydropolitics set to reach SDG6 as a case study.

Achieving the Sustainable Development Goals

2021 ◽  
pp. 280-295
Author(s):  
Nur Farhah Mahadi ◽  
Nor Razinah Mohd. Zain ◽  
Shamsuddeen Muhammad Ahmad
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Empirical Studies ◽  
Financial Inclusion ◽  
Policy Makers ◽  
The Sustainable Development ◽  
Development Goals ◽  
Corporate Social ◽  
The Relationship

The purpose of this study is to explore the role of Islamic social finance towards realising financial inclusion in achieving nine of the seventeen goals of sustainable development goals (SDGs) which are SDG1, SDG2, SDG3, SDG4, SDG5, SDG8, SDG9, SDG10, and SDG17 in the 2030 agenda for SDGs, as propagated by United Nations Member States in 2015. Then, a critical analysis is made to explain the possible contribution of Islamic social finance in achieving financial inclusion which is aligned with SDGs that brings balanced to the physical, emotional, mental, and spiritual of the community in supporting overall economic growth which finally combats the economic impact of the COVID-19 pandemic. Further research and empirical studies can be conducted to explore the relationship between Islamic social finance, financial inclusion, and SDGs which in tandem with Maqᾱṣid al-Sharῑ῾ah to equip ourselves in unpredictable economic hiccups during COVID-19. The results may also motivate the financial industries to promote Islamic social finance products and corporate social responsibilities as well as enhance the development of Islamic social finance towards achieving financial inclusion in fulfilling SDGs which soon will provide significant social impacts as the results will enable new initiatives by industries and policy makers to develop Islamic social finance in attaining financial inclusion to achieve SDGs which is seen as being parallel with Maqᾱṣid al-Sharῑ῾ah especially in resolving economic issues of COVID-19.

Sustainable Development Practice: The Central Role of the Human Needs Language

Social Change ◽  
2019 ◽  
Vol 49 (2) ◽  
pp. 293-309
Author(s):  
Senkosi Moses Balyejjusa
Keyword(s):  
Sustainable Development ◽  
Development Policy ◽  
Sustainable Development Goals ◽  
Policy And Practice ◽  
The Sustainable Development ◽  
Human Needs ◽  
Development Agenda ◽  
Development Goals ◽  
Development Practice

Sustainable development has become a mantra in politics, academia and development policy and practice. Indeed, many policy and practice strategies, such as the sustainable development goals, have been devised in order to achieve sustainable development. Although the contents and items in these agendas are human needs, the use of ‘human needs’ language is less emphasised/explicitly spelt out. In fact, the language of human needs is almost absent. In this article, I argue that the adoption of the human needs language will strengthen sustainable development practice, efforts and agenda. This is because, unlike other aspirations, human needs by nature are universal. Secondly, human needs are limited in number compared to wants, desires, goals and capabilities. This nature of human needs makes the human needs language effective in promoting the sustainable development agenda and efforts, thus, adequately meeting the needs of the current and future generations.

scholarly journals The post-2015 Global Agenda – a role for local government

2014 ◽  
pp. 173-177
Author(s):  
Lucy Slack
Keyword(s):  
Sustainable Development ◽  
Local Government ◽  
Millennium Development Goals ◽  
Sustainable Development Goals ◽  
Global Community ◽  
New Targets ◽  
Development Agenda ◽  
Development Goals ◽  
Global Agenda

As the period of implementation for the Millennium Development Goals (MDGs) draws to a close, the global community is actively debating what should replace them. Local government is working hard to ensure that the post-2015 global development agenda reflects the important role of local government in implementing the new targets. It is a unique opportunity for local government to make its voice heard, to promote the importance of localisation of the new targets, and to position local government as a key partner in the implementation of the new Sustainable Development Goals (SDGs)

Achieving Sustainable Development Goals: The Role of the Accountancy Profession in Malta

2019 ◽  
Vol 3 (2) ◽  
pp. 90-116
Author(s):  
Dorianne Tabone Saliba
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Qualitative Interviews ◽  
Business Organizations ◽  
Global Challenge ◽  
Development Agenda ◽  
Development Goals ◽  
Un General Assembly ◽  
Chartered Accountants

Various initiatives have been undertaken to promote a global sustainable development agenda, with the most recent one being the United Nations (UN)’s 2030 Agenda for Sustainable Development. In 2015, the UN General Assembly set 17 Sustainable Development Goals (SDGs) and 169 targets to be achieved by its 193 member states (including Malta) by 2030. These SDGs position sustainable development as a global challenge which needs to be tackled by various stakeholders including governments and non-governmental and business organizations. Professional accountancy bodies, such as the International Federation of Accountants (IFAC) and the Association of Certified Chartered Accountants (ACCA), acknowledge that the profession plays an important role in the achievement of SDGs. Despite these claims, there is limited research that investigates the role that the profession plays in furthering the achievement of SDGs. In view of this context, this research explores how the accountancy profession in Malta is contributing to furthering the achievement of eight specific SDGs, with a view to making recommendations as to what further initiatives can be implemented by the profession to further contribute to the achievement of these SDGs by Malta. A grounded theory methodology has been adopted, so that theory could be generated from the data collected through the qualitative interviews which were carried out with four professionals. Results show that Maltese accountancy professionals are engaging in several initiatives that contribute towards the achievement of SDGs, even though they face a number of barriers. A theoretical model, grounded in the data generated, has emerged with three approaches which accountancy professionals are adopting when contributing towards the achievement of the UN’s SDGs, namely the conservative, visionary, and adaptive approaches. The study also recommends new initiatives that accountancy professionals could possibly introduce to further contribute to achieving SDGs.

Aligning G20 Initiatives with Africa’s Development Priorities

2019 ◽  
Vol 34 ◽  
Author(s):  
Faith Tigere
Keyword(s):  
Climate Change ◽  
Sustainable Development ◽  
Sustainable Development Goals ◽  
African Continent ◽  
Economic Community ◽  
Financial Flows ◽  
Development Agenda ◽  
Development Goals ◽  
Agenda 2063

The role of G20 and its impact on African and global policies have always been up for debate. Over the years since the establishment of the G20, policies ranging from climate change, financial flows and sustainable development have increasingly featured on the G20’s agenda. This agenda has expanded over the years to include much broader topics that are increasingly relevant to the global economic community. This has resulted in significant overlaps between the G20’s agenda and the African Union’s Development Agenda for 2063. These have been identified mainly because of the similarities across the UN Sustainable Development Goals (SDGs) that the G20 has strived to incorporate. However, aligning African interests with the G20 agenda remains a core priority particularly for the African continent, which is impacted by G20 policies. In order to reach the envisioned goals set out in Agenda 2063, African priorities need to be fully aligned with those of the G20. With greater inclusivity and representation of African representatives and priorities, combined with support for Africa’s development agenda, more can be achieved that will have a meaningful impact on reaching the goals of the African Union’s Agenda 2063.

scholarly journals Integrated reporting and narrative accountability: the role of preparers

2018 ◽  
Vol 31 (5) ◽  
pp. 1381-1405 ◽  
Author(s):  
Alessandro Lai ◽  
Gaia Melloni ◽  
Riccardo Stacchezzini
Keyword(s):  
Corporate Accountability ◽  
Integrated Reporting ◽  
Content Type ◽  
Corporate Reporting ◽  
International Integrated Reporting Council ◽  
Narrative Mode ◽  
Functionalist Approach ◽  
The Empirical Analysis ◽  
Depth Interviews

Purpose The International Integrated Reporting Council claims that integrated reporting (IR) can enhance corporate accountability, yet critical and interpretative studies have contested this outcome. Insufficient empirical research details how preparers experience accountability while constructing IR; to fill this gap, the purpose of this paper is to analyse how the preparers’ mode of cognition influences the patterns of accountability associated with IR. Design/methodology/approach A functionalist approach to narratives helps elucidate the role that the IR preparers’ narrative mode of cognition plays on accountability towards stakeholders. The empirical analysis particularly benefits from in-depth interviews with the IR preparers of a global insurer that has used IR since 2013. Findings The preparers’ narrative mode of cognition facilitates dialogue with IR users. It addresses accountability tensions by revealing the company’s value creation process. Preparers’ efforts to establish a meaningful dialogue with a growing variety of stakeholders through broader and plainer messages reveals the potential of IR as a narrative source of a socializing form of accountability. However, financial stakeholders remain the primary addressees of the reports. Research limitations/implications This paper focusses on preparers’ views; further research should integrate users’ accountability expectations. Originality/value This paper offers new insights for dealing with corporate reporting and accountability in a novel IR setting.

scholarly journals The post-2015 Global Agenda – a role for local government

2015 ◽  
pp. 3-11 ◽  
Author(s):  
Lucy Slack
Keyword(s):  
Sustainable Development ◽  
Local Government ◽  
Millennium Development Goals ◽  
Sustainable Development Goals ◽  
Global Development ◽  
Global Community ◽  
Development Agenda ◽  
Development Goals ◽  
Global Agenda

Introduction:The Commonwealth Local Government Conference 2015 – Local Government 2030: Achieving the Vision is taking place at a crucial time of flux and change. The period of implementation for the Millennium Development Goals (MDGs) is drawing to a close, and the global community has been and indeed, still is, actively debating what should replace them. Local government is working hard to ensure that the post-2015 global development agenda reflects the important role of local government in defining, implementing and monitoring the new targets. It is a unique opportunity for local government to make its voice heard, to promote the importance of localisation in the debate, and to position local government as a key partner in the implementation of the proposed Sustainable Development Goals (SDGs).

scholarly journals Role of Traditional Ethnobotanical Knowledge and Indegenous Communities in Achieving Sustainable Development Goals

2021 ◽  
Author(s):  
Ajay Kumar
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Holistic Approach ◽  
Indigenous Communities ◽  
Ethnobotanical Knowledge ◽  
Policy Makers ◽  
Agenda 2030 ◽  
Traditional Ethnobotanical Knowledge ◽  
Development Goals

Sustainable Development Goals (SDGs) envisaged under Agenda 2030 are a set of seventeen goals which envisage a holistic approach towards attaining certain targets keeping humankind and the planet at center. There are a total 169 targets spread across seventeen goals covering wide ranging issues and challenges the world is facing in the twenty-first century. And they are to be achieved by 2030. Concerted efforts of all the stakeholders ranging from indigenous communities, common citizens, scientists, policy makers, world leaders are needed to achieve all the goals and targets Of the seventeen goals, at least seven goals are of interest to the ethnobotanists and are associated with traditional ethnobotanical knowledge. Therefore to achieve those set of goals, a thorough understanding is required to disentangle the intricacies involving traditional ethnobotanical knowledge, indigenous people as traditional knowledge holders and their future role. Understanding relationships between traditional ethnobotanical knowledge and indegenous communities, seeking cooperation from and establishing partnerships with them would help us design policies to achieve intended outcomes of SDGs. In this paper, particular attention is attracted towards the potential role of traditional ethnobotanical knowledge in achieving select sustainable development goals and targets.

Sign in / Sign up

Export Citation Format

Share Document