SUBSTANTIATION OF PRIORITY OF ACHIEVING THE GOALS OF SUSTAINABLE DEVELOPMENT IN THE IMPLEMENTATION OF FISCAL POLICY

Policy Instruments ◽

Global Scale ◽

Economic Situation ◽

Debt Finance ◽

Development Goals ◽

The Relationship ◽

Positive Effect

Introduction. With the approval of the global process of sustainable development increases the need for its research support. In this context, it is important to systematically use the instru ments of fiscal policy in achieving the goals of sustainable development, which will have a positive effect not only on a global scale, but also improve the socio-economic situation in Ukraine. The purpose of the article is to investigate the relationship between fiscal policy and sustainable development, to argue the priority of using the tools of fiscal policy in achieving the goals of sustainable development, as well as to assess the effectiveness of their use in achieving these goals. Methods. In the exploration of fiscal policy to achieve the goals of sustainable development used general and special methods, namely: comparison, grouping, graphical and tabular analysis. Results. It is substantiated that fiscal policy has a significant potential in ensuring sustainable development, being a kind of public policy, it has an impact on socio-economic processes taking place in the country. It is argued that in Ukrainian practice the use of fiscal policy tools does not provide progress in achieving sustainable development goals. The use of tax and expenditure regulation, as well as the instrument of debt finance occurs in the absence of a strategy for their coordination and subordination to the same target parameters. This leads to growing social gaps and imbalances, worsens the economic situation and the environment. It is proved that achieving the goals of sustainable development will help to improve the socioeconomic situation in Ukraine and the state of public finances. Perspectives. Further research should be aimed at finding ways to achieve defined global goals of sustainable development by rationalizing of government decisions on the synergistic use of fiscal policy instruments.

Global Health and International Development

The Oxford Handbook of Global Health Politics ◽

10.1093/oxfordhb/9780190456818.013.14 ◽

2018 ◽

pp. 216-235

Author(s):

Andrew Harmer ◽

Jonathan Kennedy

Keyword(s):

Climate Change ◽

Sustainable Development ◽

Global Health ◽

Economic System ◽

International Development ◽

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.

Targeting adaptation to safeguard sustainable development against climate-change impacts

10.21203/rs.3.rs-235355/v1 ◽

2021 ◽

Author(s):

Lena Fuldauer ◽

Scott Thacker ◽

Robyn Haggis ◽

Francesco Fuso Nerini ◽

Robert Nicholls ◽

...

Keyword(s):

Climate Change ◽

Sustainable Development ◽

Climate Change Impacts ◽

Economic Sectors ◽

Global Priority ◽

Climate Action ◽

Development Goals ◽

Systems Framework ◽

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.

Creative Accounting – Definition, Types, Purposes and Impact on United Nations’ Sustainable Development Goals

Economic Alternatives ◽

10.37075/ea.2020.2.09 ◽

2020 ◽

pp. 328-341

Keyword(s):

Sustainable Development ◽

United Nations ◽

Earnings Management ◽

General Term ◽

Income Smoothing ◽

Creative Accounting ◽

Development Goals ◽

Intersection Points ◽

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.

Advances in Marketing, Customer Relationship Management, and E-Services - Anthropological Approaches to Understanding Consumption Patterns and Consumer Behavior ◽

The Consumer Role for Sustainable Development

10.4018/978-1-7998-3115-0.ch018 ◽

2020 ◽

pp. 325-341

Author(s):

Seda Yildirim

Keyword(s):

Sustainable Development ◽

Sustainable Consumption ◽

Consumption Behavior ◽

Responsible Consumption ◽

The World ◽

Development Goals ◽

Set Up ◽

The term sustainable consumption is not only a behavior type in marketing and a just consumption behavior, it is more than this. Sustainable or responsible consumption behavior can change the world. Sustainable consumption concept has been investigated widely in the literature and factors that effecting sustainable consumption or being a green consumer has been investigated recently, too. But the relationship between sustainable development and consumer behavior isn't investigated sufficiently. After 2030 Sustainable Development Goals set up, responsibilities and roles have been an important issue to achieve sustainable development in the long term. In this point, this study aims to investigate the consumer role for sustainable development goals through sustainable consumption patterns and trends.

The Consumer Role for Sustainable Development

10.4018/978-1-6684-3885-5.ch047 ◽

2022 ◽

pp. 872-888

Author(s):

Seda Yildirim

Keyword(s):

Sustainable Development ◽

Sustainable Consumption ◽

Consumption Behavior ◽

Responsible Consumption ◽

The World ◽

Development Goals ◽

Set Up ◽

WPS and Sustainable Development Goals

The Oxford Handbook of Women, Peace, and Security ◽

10.1093/oxfordhb/9780190638276.013.53 ◽

2018 ◽

pp. 703-714

Author(s):

Radhika Balakrishnan ◽

Krishanti Dharmaraj

Keyword(s):

Sustainable Development ◽

Economic Policy ◽

Human Rights ◽

Economic System ◽

Sustainable Peace ◽

Peace And Security ◽

Development Goals ◽

Violent Conflicts ◽

This chapter suggests that achieving sustainable development requires a change in the current economic system. Moreover, it advances the idea that an economic system based on the fulfillment of human rights and a peace and security agenda must consider what polices are needed to achieve sustainable peace, beyond the absence of war and violence. The chapter observes that in order to examine the issues surrounding women, peace, and security it is critical to unpack the relationship between existing economic policy and violent conflicts, and to consider how women are disproportionately affected at this intersection. If the fulfillment of human rights was at the center of economic policymaking, the chapter argues, the way in which the state gets and distributes resources would be very different.

A Review of the Sustainability Concept and the State of SDG Monitoring Using Remote Sensing

Remote Sensing ◽

10.3390/rs12111770 ◽

2020 ◽

Vol 12 (11) ◽

pp. 1770 ◽

Cited By ~ 6

Author(s):

Ronald Estoque

Keyword(s):

Remote Sensing ◽

Sustainable Development ◽

Global Scale ◽

Full Potential ◽

Observation Data ◽

The Sustainable Development ◽

Sustainability Concept ◽

Development Goals ◽

Earth Observation Data

The formulation of the 17 sustainable development goals (SDGs) was a major leap forward in humankind’s quest for a sustainable future, which likely began in the 17th century, when declining forest resources in Europe led to proposals for the re-establishment and conservation of forests, a strategy that embodies the great idea that the current generation bears responsibility for future generations. Global progress toward SDG fulfillment is monitored by 231 unique social-ecological indicators spread across 169 targets, and remote sensing (RS) provides Earth observation data, directly or indirectly, for 30 (18%) of these indicators. Unfortunately, the UN Global Sustainable Development Report 2019—The Future is Now: Science for Achieving Sustainable Development concluded that, despite initial efforts, the world is not yet on track for achieving most of the SDG targets. Meanwhile, through the EO4SDG initiative by the Group on Earth Observations, the full potential of RS for SDG monitoring is now being explored at a global scale. As of April 2020, preliminary statistical data were available for 21 (70%) of the 30 RS-based SDG indicators, according to the Global SDG Indicators Database. Ten (33%) of the RS-based SDG indicators have also been included in the SDG Index and Dashboards found in the Sustainable Development Report 2019—Transformations to Achieve the Sustainable Development Goals. These statistics, however, do not necessarily reflect the actual status and availability of raw and processed geospatial data for the RS-based indicators, which remains an important issue. Nevertheless, various initiatives have been started to address the need for open access data. RS data can also help in the development of other potentially relevant complementary indicators or sub-indicators. By doing so, they can help meet one of the current challenges of SDG monitoring, which is how best to operationalize the SDG indicators.

Handbook of Research on Islamic Social Finance and Economic Recovery After a Global Health Crisis - Advances in Finance, Accounting, and Economics ◽

Achieving the Sustainable Development Goals

10.4018/978-1-7998-6811-8.ch018 ◽

2021 ◽

pp. 280-295

Author(s):

Nur Farhah Mahadi ◽

Nor Razinah Mohd. Zain ◽

Shamsuddeen Muhammad Ahmad

Keyword(s):

Sustainable Development ◽

Empirical Studies ◽

Financial Inclusion ◽

Policy Makers ◽

The Sustainable Development ◽

Development Goals ◽

Corporate Social ◽

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.

City Profile: Manila, Philippines

Environment and Urbanization Asia ◽

10.1177/0975425319859149 ◽

2019 ◽

Vol 10 (2) ◽

pp. 331-358

Author(s):

Mark Anthony M. Gamboa ◽

Ryan Randle B. Rivera ◽

Mario R. Delos Reyes

Keyword(s):

Sustainable Development ◽

Best Practices ◽

Global Scale ◽

The Philippines ◽

Government Agencies ◽

Significant Implication ◽

Development Goals ◽

Urban Conditions ◽

The City

Manila is a primate city with national and international significance. Unlike any other city in the Philippines, Manila has the mandate of serving not just its local constituents, but also a clientele of national and even global scale. Recognizing that the localization of Sustainable Development Goals (SDGs) at sub-national levels is a key element in meeting the targets by 2030, it is important to look at how cities have been confronting local challenges relating to the development goals. Focusing on SDGs 3, 4 and 11, this city profile shows that Manila has performed reasonably well against key national and regional benchmarks on health, education and urban sustainability. However, as the city continues to lag behind many of its regional counterparts, key reforms must be undertaken in the areas of local policymaking, targeting of resources, scale of public participation and engagement of national government agencies. Heading into the first four years of the SDGs, the aim of this profile is to recognize and contextualize Manila’s existing urban conditions, best practices and pressing challenges—which would all have a significant implication on how Manila stands to attain SDGs 3, 4 and 11.

Achieving Nepal’s sustainable development goals (SDGs) by effective compliance of corporate governance

Quest Journal of Management and Social Sciences ◽

10.3126/qjmss.v1i1.25974 ◽

2019 ◽

Vol 1 (1) ◽

pp. 50-72

Author(s):

Anish B.K. ◽

Anish Mahato ◽

Sajat Thapa ◽

Ashish Rai ◽

Niranjan Devkota

Keyword(s):

Sustainable Development ◽

Corporate Governance ◽

Corporate Development ◽

Development Goals ◽

Effective Compliance ◽

Global Agenda ◽

Year 2000 ◽

The Relationship ◽

Desk Review

Background: it has been almost two that sustainable development has been a global agenda in a form or other. Nepal’s efforts to successful execution of millennium development goals (MDGs) also opened new paradigms for the enactment of sustainable development goals (SDGs) planned for 2016-2030. The MDGs based on millennium declaration in the year 2000 by the United Nations (UN) has set foundation for the SDGs 2016-2030. Objectives: The primary purpose of this discourse was to establish the relationship between effective compliance of corporate governance and Nepal’s potential for the attainment of SDGs 2016-2030. Methods: Fully based on desk review performed in a qualitative setting of inquiry. Results: There is positive relationship between effective compliance of corporate governance (CG) and potential for the attainment of SDGs 2016-2030 in changing context of Nepal. Further, this paper highlights the general national scenarios, issues, challenges and ways forward in governing sustainable corporate development in Nepal to contribute the nation in its mission to attainment of sustainable development goals 2016-2030. Conclusions: Effective compliance of corporate governance serves as an instrumental pre-requisite for enhancing national potential to achieve Nepal’s national shared goals on SDG. Implications: Nepal needs immediate goals diffusion with appropriate resources allocation for each participant of sustainable development.