Sustainable Development Goals and Integrated Reporting

2018 ◽  
Author(s):  
Cristiano Busco ◽  
Fabrizio Granà ◽  
Maria Federica Izzo
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Integrated Reporting ◽  
Development Goals

scholarly journals Integrated Reporting, Sustainable Development Goals and the Role of Regional Information System

2021 ◽  
Vol 9 (3) ◽  
pp. 362-371
Author(s):  
Syaiful Hifni ◽  
Akhmad Sayudi ◽  
Atma Hayat ◽  
A. Kadir ◽  
Rano Wijaya
Keyword(s):  
Sustainable Development ◽  
Information System ◽  
Sustainable Development Goals ◽  
Integrated Reporting ◽  
Development Goals

scholarly journals The Concept of Sustainable Development: the Basis for the Emergence of Integrated Reporting of the Enterprise

2018 ◽  
pp. 75-88
Author(s):  
K. V. Bezverkhiy
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Information Support ◽  
Integrated Reporting ◽  
Economic Sectors ◽  
The Sustainable Development ◽  
Use Of Resources ◽  
Production And Consumption ◽  
Development Goals ◽  
Growth Production

The sustainable development of societies, countries, economic sectors or business enterprises is based on the assumption that economic growth, production and consumption has the limitations imposed by the possibility for rehabilitating ecological systems. Issues of the rational use of resources form the conceptual framework for the sustainable development. But the emergence of information support in form of integrated reporting of the enterprise causes much debate in the theoretical and practical field. The purpose of the study is to analyze the evolution of the provisions of the sustainable development concept and identify the preconditions for the emergence of integrated reporting of the enterprise. The components of the sustainable development and its purpose are highlighted; the sustainable development goals of UN and their respective indictors are illustrated. The relation of the categories of capital (financial, industrial, intellectual, human, social and nature capital), reflected in the integrated reporting of the enterprise, with the sustainable development goals is substantiated. The analysis shows that the top category of capital contributing in all the sustainable development goals (the total of 17) is social capital; financial capital (contributing in 14 goals) ranks second, human capital (12 goals) ranks third, production capital (10 goals) comes fourth, intellectual capital (9 goals) is the fifth, and nature capital (8 goals) ranks sixth. These results are indicative of high relevance of integrated reporting of the enterprise to the sustainable development goals.

Linking sustainability reporting frameworks and sustainable development goals

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Cristina Alexandrina Stefanescu
Keyword(s):  
Sustainable Development ◽  
Development Strategy ◽  
Information Disclosure ◽  
Sustainable Development Goals ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Integrated Reporting ◽  
Content Type ◽  
Reporting Practices ◽  
Development Goals

Purpose This study aims to explore the linkages between sustainable development and sustainability reporting by approaching the UN’s 2030 Agenda in connection with the Integrated Reporting (IR) and Global Reporting Initiative (GRI) frameworks. It aims to outline a theoretical model able to support the achievement of sustainable development goals (SDGs) through appropriate reporting. Design/methodology/approach The research methodology follows a qualitative approach, combining content and benchmarking analyses of the official documents in question. It aims to provide a better understanding of the conceptual matches between the “5 Ps” of sustainable development and the two sustainability reporting frameworks (IR and GRI) by breaking them down into components and overlapping their constituents to highlight the connections. Findings The results reveal that both sustainability reporting frameworks provide prerequisites to ensure SDGs achievement due to the embedded sustainability issues. As there are more matches between SDGs and the capitals implied in the pursuit of value creation, IR better fits to become part of the sustainable development strategy as a valuable option for reporting on SDGs. Practical implications The study addresses academia through a better understanding of the connections between SDGs and sustainability reporting. It might help regulators to improve their latest efforts to enhance transparency and comparability through the enactment of Directive 2014/95, as long as it has not imposed a standardised report yet. It could guide practitioners to face future challenges and support their steps towards standardised reporting practices. Originality/value This paper approaches the newsworthy topic of sustainable development, outlining a conceptual model meant to support the SDGs achievement through appropriate standardised reporting. It might also fill the gap of the Directive 2014/95 on non-financial information disclosure as it identifies the most suitable type of reporting to enhance the harmonisation at the European level.

The nexus between stakeholders’ materiality and sustainable development goals: evidence from higher education institutions

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Guler Aras ◽  
Ozlem Kutlu Furtuna ◽  
Evrim Hacioglu Kazak
Keyword(s):  
Sustainable Development ◽  
Service Sector ◽  
Sustainable Development Goals ◽  
Service Industry ◽  
State University ◽  
Integrated Reporting ◽  
Voluntary Reporting ◽  
Content Type ◽  
Reporting Framework ◽  
Development Goals

Purpose The purpose of this study is to shed light on the association between stakeholders’ materiality and the sustainable development goals (SDGs), highlighting how higher education institutions (HEIs) can pursue sustainable development and provide a holistic perspective by mapping material issues. This paper provides a clear understanding of the universities’ role, specifically a state university in a developing country in fostering sustainable development. Particularly, this study identifies where the service industry and Yildiz Technical University (YTU) can contribute to the SDGs. Design/methodology/approach This methodology contains three stages. In the first stage, the Sustainability Accounting Standards Board categories have been mapped to the SDGs, in the second stage mapping of the service sector and its industries has been carried out. Additionally, the methodology was based on an exploratory case study. Findings This paper provides empirical results on the significance of the service sector, education and YTU in contributing to the SDGs. Moreover, this paper provides a framework by mapping the material issues on how the education sector can make contributions to the SDGs. Practical implications Exhibiting how HEIs’ implement integrated thinking and voluntarily implemented International Integrated Reporting Council guidelines can assist policymakers to make regulations based on the voluntary reporting framework. Social implications This paper contributes to increasing academics’ awareness of sustainability practices. The research process and findings of this study can assist policymakers to make regulations based on the HEIs’ voluntary reporting framework. Originality/value This study is the first to identify specifically where the service industry and specifically a state university in a developing country can contribute to the SDGs and one of a few in the emerging academic studies. Additionally, how integrated reporting can contribute to value creation by establishing and proactively achieving the SDGs.

Integrated reporting and Sustainable Development Goals in universities

2020 ◽  
pp. 419-439
Author(s):  
James Guthrie ◽  
Ana Rita Domingues ◽  
Francesca Manes-Rossi ◽  
Rebecca L. Orelli
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Integrated Reporting ◽  
Development Goals

scholarly journals The reporting of sustainable development goals: is the integrated approach the missing link?

2021 ◽  
Vol 1 (2) ◽  
Author(s):  
Sara Trucco ◽  
Maria Chiara Demartini ◽  
Valentina Beretta
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
National Development ◽  
Integrated Approach ◽  
Environmental Accounting ◽  
Future Research ◽  
Integrated Reporting ◽  
Public And Private ◽  
Development Goals ◽  
Public And Private Sector

AbstractThis commentary argues that the integrated thinking could support the simultaneous consideration of different stakeholders' groups to ensure that the SDGs can be achieved as a whole. Prior research, indeed, has argued that social and environmental accounting should put forward actions against unsustainability. Recent literature and international bodies report action to mitigate the negative impacts of unsustainability globally, such as the introduction of the 17 Sustainable Development Goals (SDGs) to set an agenda for the implementation of sustainable development. The implementation of the SDGs has not thus far resulted in the expected outcomes, since there is a lack of focus on how to identify interdependencies among different goals. Integration in SDGs has emerged as an approach to promote actions in this regard, but only a limited number of studies have put forward how integrated reporting and thinking can support the implementation of actions and the monitoring of their progress. Therefore, a paradigm shift in the implementation of an integrated approach in monitoring sustainable development worldwide should be promoted. This could have economic, financial and business consequences; for instance, to support national development plans by creating national financing frameworks, to improve internal decision making and information for investors, to effectively engage the public in sustainability practices such as a Green New Deal and to enhance the perspective of both public and private sector. The adoption of integrated reporting (IR) can describe the value creation process of an organization, by considering the influence of the external environment, relationships, and various resources. By including the concept of sustainable development, the revised IR Framework can be translated at various levels of analysis, by helping firms, local authorities, countries, or other stakeholders in developing proper strategies to improve their process of sustainable development creation. Areas for fruitful future research can be addressed to identify those interdependencies among goals that could effectively enable the SDGs to be universal, indivisible, and interlinked. A further call for research could be focused on what interconnections in the SDGs could be developed across sectors, societal actors, and between and among low, medium, and high-income countries.

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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