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.

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.

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)

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 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 THE SUSTAINABLE DEVELOPMENT GOALS AND INTERNATIONAL ENVIRONMENTAL LAW: NORMATIVE VALUE AND CHALLENGES FOR IMPLEMENTATION

2016 ◽  
Vol 13 (26) ◽  
pp. 13-60 ◽  
Author(s):  
Riccardo Pavoni ◽  
Dario Piselli
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Environmental Law ◽  
General Assembly ◽  
International Environmental Law ◽  
The Sustainable Development ◽  
Development Agenda ◽  
Development Goals ◽  
Un General Assembly ◽  
Normative Value

This article explores the implications for international environmental law of the adoption of the Sustainable Development Goals (SDGs), which occurred at the 2015 United Nations Sustainable Development Summit. Following a summary of the main outcomes of the Summit, the paper evaluates the process and vision of the SDGs against both the Millennium Development Goals (MDGs) and the past efforts of the UN General Assembly (UNGA) in the field of sustainable development. The paper then examines how the environmental dimension of the SDGs is integrated into the general framework of the post-2015 development agenda and addresses two important questions which will most likely prove instrumental in the achievement of the Goals themselves. First, it the light of UN General Assembly Resolution 70/1, it discusses the normative value of the environmental obligations of States enshrined in the SDGs. Secondly, it deals with problems of implementation of the outcomes of the Summit, and accordingly attempts to identify the main legal challenges for the operationalization of the environmental component of the SDGs, in the wider context of the Agenda and taking the recent developments under the UN Framework Convention on Climate Change (UNFCCC) into account.

scholarly journals Machine-Building Enterprise Sustainable Development Level Assessment

2021 ◽  
Vol 346 ◽  
pp. 03022
Author(s):  
Elena Yu. Kuznetsova ◽  
Olga O. Podoliak ◽  
Tawfeek Albasha ◽  
Aleksey V. Ershov
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Machine Building ◽  
Successful Implementation ◽  
Business Organizations ◽  
Direct Production ◽  
The Sustainable Development ◽  
Industrial Enterprises ◽  
Development Goals

Most of the countries of the world strive to be committed to the Concept of Sustainable Development and develop their own national system for monitoring progress towards the implementation of the 17 global Sustainable Development Goals. In most cases, implementation is ensured through the national projects that have an infrastructure nature. At the same time, it is very appropriate to use the achievements of business organizations, primarily industrial enterprises, which include environmental and social goals as providing direct production activities. These goals and, accordingly, the indicators that evaluate them, reflect the process activity of the enterprise. The study shows the role of the project activity of the enterprise, which ensures the successful implementation of process goals within the functional direction (by the example of the environmental and social spheres of ensuring the production process of the enterprise). As a result of the analysis of the industrial enterprises standard reporting, indicators that meet the parameters of sustainable development approved in the Russian Federation, are identified. Recommendations are given for expanding the sustainable development goals that an industrial enterprise can meet in the framework of ensuring its production activities.

THE ROLE OF THE STATE IN INTERNET GOVERNANCE. PROBLEMS AND PROSPECTS

2020 ◽  
Vol 1 (5) ◽  
pp. 26-32
Author(s):  
N. S. FILATOV ◽  
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
The State ◽  
The Internet ◽  
Internet Governance ◽  
State Management ◽  
Governance Model ◽  
Role Of The State ◽  
Development Goals

The article is devoted to the study of the concept of the Internet governance model with the participation of stakeholders and its impact on business in regions and countries, as well as to the discussion of sustainable development goals related to Internet governance. Examples of how enterprises suffer from state management methods in this area are presented.

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