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.

scholarly journals Measuring Sustainable Entrepreneurship and Eco-Innovation: A Methodological Proposal for the Global Entrepreneurship Monitor (GEM)

2021 ◽  
Vol 13 (7) ◽  
pp. 4056
Author(s):  
Muhammad Azam Roomi ◽  
José Manuel Saiz-Alvarez ◽  
Alicia Coduras
Keyword(s):  
Sustainable Development ◽  
Social Indicators ◽  
Data Gathering ◽  
Entrepreneurial Success ◽  
Global Entrepreneurship Monitor ◽  
Sustainable Entrepreneurship ◽  
Relevant Variables ◽  
Development Goals ◽  
Global Entrepreneurship ◽  
The Relationship

After the UN’s adoption of 17 Sustainable Development Goals in 2015, it became clear that the relationship between sustainability and entrepreneurship was an area for re-examination. Traditional measures of entrepreneurial success rested largely on economic indicators; observatories like the Global Entrepreneurship Monitor (GEM) extended them, including cultural and social indicators. There is now a real need to measure and analyze the relationship between sustainable entrepreneurship and eco-innovation and drive positive economic activity outcomes, sustainable development, and social welfare. For GEM’s consideration, this paper proposes a reimagined tool by which to measure sustainable entrepreneurship and eco-innovation in businesses and assess their level of alignment with UN SDGs. Specifically, it presents a new measurement method, incorporating, but simplifying, a complex range of variables, which can be crystallized into a set of items (questions) to determine businesses’ commitment to entrepreneurship sustainability—social, economic, and environmental. The results can be cross-referenced with other relevant variables, and indicators proposed by the UN, to determine what causal or explanatory relationships might or might not exist. The proposal represents a valuable extension to existing data gathering tools, and will be of use to researchers and practitioners in the field of entrepreneurship—especially as its sustainability credentials and environmental impact are in the spotlight.

scholarly journals Achieving Sustainable Development Goals (SDG): Implementation of the 2030 Agenda in Romania

2019 ◽  
Vol 11 (7) ◽  
pp. 2156 ◽  
Author(s):  
Daniela Firoiu ◽  
George H. Ionescu ◽  
Anca Băndoi ◽  
Nicoleta Mihaela Florea ◽  
Elena Jianu
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
National Level ◽  
Well Being ◽  
The European Union ◽  
The Sustainable Development ◽  
Development Indicators ◽  
2030 Agenda ◽  
Development Goals ◽  
Implementation Status

Romania needs a change of the current development paradigm to face the challenges of the 21st century. As a member of the European Union, leaders in Romania are is interested in implementing the principles of sustainable development at a national level to reduce development gaps, to increase citizens’ well-being, and to preserve a clean environment. The purpose of this research is to determine the implementation status of the 2030 Agenda sustainable development goals (SDG) in Romania and to explore to what extent Romania will be able to reach, for the 2030 horizon, EU average values for the selected indicators. The research is based on 107 indicators that monitored the Sustainable Development Goals (SDGs). Eurostat database (sustainable development indicators) was the source of data in terms of their availability and integrity. The research results showed that the implementation status of SDG is sub-optimal. In the case of 40 indicators out of the 107 analyzed, forecasts indicate the possibility of reaching the EU average values by 2030. However, the country can remain on the path to sustainable development only by involving all stakeholders and increasing concrete and well-targeted measures to improve SDG indicators.

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.

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 Application of AHP for the Weighting of Sustainable Development Indicators at the Subnational Level

Economies ◽  
2021 ◽  
Vol 9 (4) ◽  
pp. 169
Author(s):  
Abraham Londoño-Pineda ◽  
Jose Alejandro Cano ◽  
Rodrigo Gómez-Montoya
Keyword(s):  
Sustainable Development ◽  
Environmental Indicators ◽  
Analytic Hierarchy ◽  
Weighting Method ◽  
Development Indicators ◽  
Composite Indices ◽  
Higher Weights ◽  
Development Goals ◽  
Education Indicators ◽  
Hierarchy Process

This article presents an indicator weighting method for constructing composite indices to assess sustainable development at the subnational level. The study uses an analytic hierarchy process (AHP), which is considered relevant, since it establishes links between the indicators that make up the different sustainable development goals (SDG). For this purpose, 28 indicators defined by experts constitute the base to evaluate the progress towards sustainable development of the Aburrá Valley region, located in Antioquia, Colombia. The results show that health, employment, and education indicators obtained higher weights, while environmental indicators received the most reduced weights. Likewise, the model proves to be consistent using a consistency ratio, which generates the possibility of replicating this model at different subnational levels.

scholarly journals United Nations' sustainable development goals review: Dual analysis of Romania and Denmark

2020 ◽  
Vol 67 (4) ◽  
pp. 1309-1336
Author(s):  
Vlad Turcea
Keyword(s):  
European Union ◽  
Sustainable Development ◽  
United Nations ◽  
Sustainable Development Goals ◽  
Action Plan ◽  
Investment Behavior ◽  
The European Union ◽  
The Sustainable Development ◽  
Dual Analysis ◽  
Development Goals

The present paper aims to highlight the discrepancies between two countries of the European Union, Romania and Denmark, in the perspective of the Sustainable Development Goals. As Denmark is seen as a primer European and Global nation in achieving the United Nations' targets, Romania can use this example as a guideline on how to act and to obtain the most notable results. The article proposes some key principles that Romanians could follow in order to successfully fulfill the 2030 Action Plan having, as an example, the strategies and indicators reached by Denmark. The current work paper is structured as a review of the two reports that voluntarily summarize the situation of the Sustainable Development Goals in each state, followed by a statistical analysis of investment behavior and concluded with an analysis of the most notable differences between the states based on the dataset published by Eurostat.

scholarly journals Natural language processing and network analysis provide novel insights on policy and scientific discourse around Sustainable Development Goals

2021 ◽  
Vol 11 (1) ◽  
Author(s):  
Thomas Bryan Smith ◽  
Raffaele Vacca ◽  
Luca Mantegazza ◽  
Ilaria Capua
Keyword(s):  
Sustainable Development ◽  
Natural Language Processing ◽  
Natural Language ◽  
Language Processing ◽  
Sustainable Development Goals ◽  
Scientific Discourse ◽  
Development Indicators ◽  
Development Goals ◽  
Related Science ◽  
Environmental Goals

AbstractThe United Nations’ (UN) Sustainable Development Goals (SDGs) are heterogeneous and interdependent, comprising 169 targets and 231 indicators of sustainable development in such diverse areas as health, the environment, and human rights. Existing efforts to map relationships among SDGs are either theoretical investigations of sustainability concepts, or empirical analyses of development indicators and policy simulations. We present an alternative approach, which describes and quantifies the complex network of SDG interdependencies by applying computational methods to policy and scientific documents. Methods of Natural Language Processing are used to measure overlaps in international policy discourse around SDGs, as represented by the corpus of all existing UN progress reports about each goal (N = 85 reports). We then examine if SDG interdependencies emerging from UN discourse are reflected in patterns of integration and collaboration in SDG-related science, by analyzing data on all scientific articles addressing relevant SDGs in the past two decades (N = 779,901 articles). Results identify a strong discursive divide between environmental goals and all other SDGs, and unexpected interdependencies between SDGs in different areas. While UN discourse partially aligns with integration patterns in SDG-related science, important differences are also observed between priorities emerging in UN and global scientific discourse. We discuss implications and insights for scientific research and policy on sustainable development after COVID-19.

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 MILLENIUM DEVELOMPENT GOALS (MDGS) DAN SUSTAINABLE DEVELOPMENT GOALS (SDGS) DALAM KESEJAHTERAAN SOSIAL

BISMA ◽  
2018 ◽  
Vol 11 (3) ◽  
pp. 390
Author(s):  
Wahyuningsih Wahyuningsih
Keyword(s):  
Sustainable Development ◽  
Millennium Development Goals ◽  
Sustainable Development Goals ◽  
Social Protection ◽  
Action Plan ◽  
Global Challenge ◽  
Development Framework ◽  
The People ◽  
New Development ◽  
Development Goals

Abstract: Sustainable Development Goals (SDGs) are designed as the successor of the Millennium Development Goals (MDGs) as the MDGs’ goals have not been achieved by the end of 2015. The SDGs is an action plan for the humankind, the planet, and the prosperity that also aims to strengthen universal peace in a broad freedom. It exists to overcome extreme poverty as the greatest global challenge. The SDGs concept is needed as a new development framework that accommodates all the changes occur after the 2015-MDGs, especially related to the world's changes since 2000 regarding the issue of deflation of natural resources, environmental degradation, crucial climate change, social protection, food and energy security, and a more pro-poor development. MDGs aimed only for the developing countries, while SDGs have a more universal goal. The SDGs is present to replace the MDGs with better goals to face the world future challenge. It has 17 goals and 169 targets that will stimulate actions for the next 15 years, focusing on the significant areas for the humanity and the planet, i.e., the people, planet, prosperity, peace, and partnership. Keywords:     MDGs, SDGs, Social Welfare, 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.

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