scholarly journals Sustainable Development and European Banks: A Non-Financial Disclosure Analysis

2020 ◽  
Vol 12 (15) ◽  
pp. 6146
Author(s):  
Simona Cosma ◽  
Andrea Venturelli ◽  
Paola Schwizer ◽  
Vittorio Boscia
Keyword(s):  
Sustainable Development ◽  
Business Model ◽  
Sustainable Development Goals ◽  
Stock Exchange ◽  
Decision Makers ◽  
Financial Disclosure ◽  
The Sustainable Development ◽  
Support Organizations ◽  
European Banks ◽  
Development Goals

This paper aims at contributing to the debate on the relationships between the European financial sector and sustainable development. Using a non-financial disclosure analysis of 262 European banks, the research sought, first, to investigate the “scope” of the contribution of European banks to the Sustainable Development Goals (SDGs) and, second, to explore the factors that seem to differentiate the SDGs approach among banks. The results show that country of origin, legal system, and adoption of an integrated report seem to differentiate banks in terms of contribution to the SDGs. The business model and stock exchange listing, conversely, do not seem to represent discriminatory factor in the contribution of banks toward the SDGs. The study can be useful for managers and decision makers to develop policies to support organizations in contributing to the SDGs.

scholarly journals Conceptual Framework for the Role of Information and Communication Technology (ICT) in achieving the Sustainable Development Goals

2019 ◽  
Vol 13 (3) ◽  
pp. 1989-1993
Author(s):  
Prabhasara Athurupane ◽  
Bhagya Wickramsinghe
Keyword(s):  
Sustainable Development ◽  
Conceptual Framework ◽  
Sustainable Development Goals ◽  
Decision Makers ◽  
The Sustainable Development ◽  
Environmental Decision Making ◽  
Information And Communication ◽  
Development Goals ◽  
Role Of Information

This paper seeks to evaluate the role of ICT in achieving the sustainable development goals adopted by the United Nations in 2015. While SDGs do not specifically address ICT, or include a goal on development of ICT, as argued (Berleur & Avgerou, 2005)in this paper, it is an underlying element embedded in the very concept of sustainable development rooted in the definition as propounded by the Brundtland Report. The objective of this paper is to evaluate whether there is a possibility to develop a conceptual framework to ground the use of ICTs in achieving SDGs. For this purpose, this research has evaluated the common conceptual frameworks developed by scholars and posits that rather than developing an all-encompassing framework, it is possible to identify certain necessary features for the role of the ICTs in achieving SDGs. This approach enables policy and decision makers to look at the role of ICT as an integral component of socio-economic and environmental decision making and implementation. 

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 An SDG-based framework for assessing urban stormwater management systems

2019 ◽  
Vol 1 (1) ◽  
pp. 102-118 ◽  
Author(s):  
Hjalte Jomo Danielsen Sørup ◽  
Ole Fryd ◽  
Li Liu ◽  
Karsten Arnbjerg-Nielsen ◽  
Marina Bergen Jensen
Keyword(s):  
Sustainable Development ◽  
Stormwater Management ◽  
Sustainable Development Goals ◽  
Decision Makers ◽  
Management Systems ◽  
Assessment Framework ◽  
The Sustainable Development ◽  
Urban Stormwater Management ◽  
Development Goals ◽  
Project Level

Abstract Nature-Based Solutions for stormwater management on top of handling water should, ideally, deliver a multitude of other services to society; they are often seen as a lever for transforming cities in a more livable, green, resilient and sustainable direction, and these measures should be acknowledged as part of the services delivered. In this study we assess the services that Nature-Based Solutions for stormwater management deliver with reference to targets and indicators from the United Nations Sustainable Development Goals; we also develop local, project level indicators that inform and are informed by the more broad Sustainable Development Goals indicators. We demonstrate through Danish cases ranging from lot to city scale that the proposed framework can help inform decision-makers about the sustainability of Nature-Based Solutions for stormwater management. Despite difficulties in matching local indicators to SDG indicators, this first attempt at an assessment framework provides insight on which services of a project help to work towards the Sustainable Development Goals and, if used in the planning phase, could facilitate the design of projects that work focused and informed towards achieving the Sustainable Development Goals.

scholarly journals DW2RDF4SDG – Ontology modeling from multi-dimensional cubes for Sustainable Development Goals

2018 ◽  
Vol 16 (44) ◽  
pp. 9-24
Author(s):  
Flavia Serra ◽  
Tatiana Delgado
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Decision Makers ◽  
The Sustainable Development ◽  
Ontology Modeling ◽  
United Nations Environmental Program ◽  
Development Goals ◽  
Basic Expression ◽  
Different Dimensions ◽  
Multidimensional Models

Multidimensional models and their measures regarding different dimensions are powerful instruments for decision makers. An ontology, in its basic expression as RDF, represents the reality from relationships between classes, and it is the base for linked data of the semantic Web. This work provides a basic methodology to obtain an ontology RDF from a multidimensional model of a data warehouse, capable to be aligned to other ontology of the Sustainable Developments Goals. Specifically, an approaching of alignment with the Sustainable Development Goals Interface Ontology [SDGIO] emerging by the United Nations Environmental Program [UNEP] is included. This methodology labeled as DW2RDF4SDG is instrumented for the SDG 6, aimed to ensure availability and sustainable management of water and sanitation for all.

scholarly journals Sustainable Materials and their Contribution to the Sustainable Development Goals (SDGs): A Critical Review Based on an Italian Example

Molecules ◽  
2021 ◽  
Vol 26 (5) ◽  
pp. 1407
Author(s):  
Elza Bontempi ◽  
Giampiero P. Sorrentino ◽  
Alessandra Zanoletti ◽  
Ivano Alessandri ◽  
Laura E. Depero ◽  
...  
Keyword(s):  
Sustainable Development ◽  
Critical Review ◽  
Sustainable Development Goals ◽  
Materials Science ◽  
Green Building ◽  
Decision Makers ◽  
The Sustainable Development ◽  
Research Activities ◽  
Development Goals ◽  
Sustainable Materials

The Sustainable Development Goals (SDGs) have been proposed to give a possible future to humankind. Due to the multidimensional characteristic of sustainability, SDGs need research activities with a multidisciplinary approach. This work aims to provide a critical review of the results concerning sustainable materials obtained by Italian researchers affiliated to the National Interuniversity Consortium of Materials Science and Technology (INSTM) and their contribution to reaching specific indicators of the 17 SDGs. Data were exposed by using the Web of Science (WoS) database. In the investigated period (from 2016 to 2020), 333 works about sustainable materials are found and grouped in one of the following categories: chemicals (33%), composites (11%), novel materials for pollutants sequestration (8%), bio-based and food-based materials (10%), materials for green building (8%), and materials for energy (29%). This review contributes to increasing the awareness of several of the issues concerning sustainable materials but also to encouraging the researchers to focus on SDGs’ interconnections. Indeed, the mapping of the achievements can be relevant to the decision-makers to identify the opportunities that materials can offer to achieve the final goals. In this frame, a “Sustainable Materials Partnership for SDGs” is envisaged for more suitable resource management in the future.

Sign in / Sign up

Export Citation Format

Share Document