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Measuring Progress towards the Achievement of Sustainable Development Goals (SDGs)

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A topical collection in Sustainability (ISSN 2071-1050). This collection belongs to the section "Development Goals towards Sustainability".

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Editor

Prof. Dr. Cristina Raluca Gh. Popescu

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Guest Editor

1. Department of Economic and Administrative Sciences, Faculty of Business and Administration, University of Bucharest, 030018 Bucharest, Romania
2. Department of Economics and Economic Policy, Economy I Doctoral School, Faculty of Theoretical and Applied Economics, The Bucharest University of Economic Studies, 010374 Bucharest, Romania
Interests: economics; management; finance; auditing; accounting; business counseling; financial analysis; control and evaluation; intellectual capital; corporate governance; sustainability; sustainable development; business environment; business process management; quality management; human resources management
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Dear Colleagues,

This Special Issue focuses on the broad topic of “Measuring Progress Towards the Achievement of Sustainable Development Goals (SDGs)” and includes novel research on the current status of the Global Goals adopted by the United Nations in 2015. The aim of the Special Issue is to expand the existing literature on this broad theme by offering new insights and future perspectives on sustainable economic development and growth in the light of today’s challenges, changes, opportunities and threats brought by the pandemic, while focusing on sustainability, the people’s health and well-being, the planet’s prosperity, clean energy, quality education and the Sustainable Development Goals (SDGs)—as presented and promoted by the United Nations (UN) Agenda. Theoretical and empirical articles on this topic are welcome.

In this Special Issue, original research articles and reviews are welcome. Research areas may include (but are not limited to) the following: the implications of sustainable development and sustainable businesses, international business environment, sustainable economic development and growth, cultural values and cultural practices, corporate sustainability performance, corporate sustainability policies and practices, health and well-being, happiness and happiness management, new methods and ways to achieve performance and excellence, entrepreneurship, small- and medium-sized enterprises, leadership, human resources management, successful business process management and quality management for businesses.

I look forward to receiving your contributions.

Prof. Dr. Cristina Raluca Gh. Popescu
Guest Editor

Manuscript Submission Information

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Keywords

artificial intelligence
auditing
accounting
business environment
business excellence
business performance
business process management
clean energy
climate change
circular economy
corporate reporting
corporate responsibility
corporate sustainability performance
corporate sustainability policies and practices
control and evaluation
corporate governance
crisis management
economics
emerging markets
happiness management
human resources management
inclusive businesses
intangible assets
intellectual capital
intellectual property
innovation
finance
global knowledge
good health and well-being
leadership
quality education
management
multinational enterprises
pandemic context
prosperous, inclusive and sustainable society
risk management
small and medium-sized enterprises
sustainability
Sustainable Development Goals (SDGs)
sustainable finance
sustainability risks
tangible assets
technology and innovation management
tourism sector
United Nations (UN) Agenda

Published Papers (5 papers)

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2023

28 pages, 1178 KiB

Open AccessArticle

Sustainable Corporate Performance Based on Audit Report Influence: An Empirical Approach through Financial Transparency and Gender Equality Dimensions

by Ionuț Viorel Herghiligiu, Ioan-Bogdan Robu, Marinela Istrate, Maria Grosu, Camelia Cătălina Mihalciuc and Adrian Vilcu

Sustainability 2023, 15(18), 14033; https://doi.org/10.3390/su151814033 - 21 Sep 2023

Viewed by 1609

Abstract

Social, economic and environmental factors contribute to the companies’ sustainable development. Social and financial dimensions have an important contribution to sustainable performance, through assurance of transparency in the information communication requested by stakeholders in order to substantiate their decisions. Social transparency is ensured by presenting organization’s actions in the field of social responsibility, and financial transparency takes into account the most accurate, complete and neutral presentation of information, both in the annual financial statements and in the audit reports. The present study aims to assess the influence of financial transparency and gender equality on the sustainable corporate performance, thus contributing to increasing SDGs awareness and achievement required by 2030 Agenda. Through a sample of 1133 observations (Romanian listed companies/years) to the period 2008–2020, the obtained research results emphasis that gender equality and absence/presence of transparency in financial reporting have a significant influence on corporate sustainable performance. Full article

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14 pages, 559 KiB

Open AccessArticle

Impact of Financial Development and Remittances on Educational Attainment within the Context of Sustainable Development: A Panel Evidence from Emerging Markets

by Funda H. Sezgin, Gökçe Tekin Turhan, Gamze Sart and Marina Danilina

Sustainability 2023, 15(16), 12322; https://doi.org/10.3390/su151612322 - 13 Aug 2023

Cited by 4 | Viewed by 1357

Abstract

Education is one of the Sustainable Development Goals (SDGs) of the United Nations and is also a vital factor for nearly all the other SDGs. Therefore, factors underlying educational attainment are crucial for achieving the SDGs by 2030. In this context, the financial system has become critical in building various schools and covering educational expenditures such as teachers’ salaries, teaching materials, and training. This paper uses static and dynamic regression methods to study the impact of financial sector development, remittances, real GDP per capita, information and communications technologies (ICT) development, and globalization on educational attainment in 18 emerging economies over the 2000–2020 period. The results indicate that financial development, remittances, real GDP per capita, ICT development, and globalization positively impact educational attainment. Real GDP per capita, ICT development, globalization, and financial development have the highest impact of these factors. In contrast, remittances have a limited positive influence on educational attainment compared with other variables. Full article

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19 pages, 507 KiB

Open AccessArticle

Strategic Organizational Sustainability in the Age of Sustainable Development Goals

by Sofia Gomes, João M. Lopes, Mariana Travassos, Mariana Paiva, Isaura Cardoso, Beatriz Peixoto and Carolina Duarte

Sustainability 2023, 15(13), 10053; https://doi.org/10.3390/su151310053 - 25 Jun 2023

Cited by 3 | Viewed by 1697

Abstract

This study aims to explore the implementation of sustainability strategies in Portuguese SMEs. The methodology used in this study is qualitative, and it was carried out via multiple case studies, through interviews, with companies located in Portugal. The interviewed companies revealed their management practices regarding sustainable innovation and a business model focused on sustainable economic, social, and environmental criteria. Regarding the management of sustainable innovation, we assessed the interviewed companies as having accommodative and proactive strategies. Consequently, measures were presented at the level of sustainable management that companies may implement in their operations involving the participation of various stakeholders. This study is original not only for being exclusively related to SMEs but also because it is the first to consider the context of Portuguese companies, thereby contributing to the existing literature on this subject. Full article

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25 pages, 2108 KiB

Open AccessSystematic Review

How Is the Forest Sector’s Contribution to the Sustainable Development Goals (SDGs) Being Addressed? A Systematic Review of the Methods

by Renata Aguayo Lopes da Silva, Renato Cesar Gonçalves Robert and Thomas Purfürst

Sustainability 2023, 15(11), 8988; https://doi.org/10.3390/su15118988 - 02 Jun 2023

Cited by 3 | Viewed by 3550

Abstract

The Sustainable Development Goals, developed in 2015 by the United Nations, are a set of 17 internationally agreed-upon goals to be reached by 2030. The forest sector stands out as an important player in tackling climate change and strengthening sustainable initiatives. However, in addition to investigating the synergies and trade-offs between the forest sector and the SDGs, it is important to comprehend how this relationship has been measured. We conducted a systematic review to understand which methods have been used to understand the contributions of the forest sector to the SDGs. Following the PRISMA protocol, we screened 1064 articles from the Scopus and Web of Science databases, written in English and published between 2015 and November 2022. With the assistance of CADIMA 2.2.4 and Atlas.Ti 22, 83 articles were selected for further investigation. As a result, we categorized the studies into eight methods: content analysis, personal perceptions, interpretative analysis, frameworks, models, impact analysis, time series data, and SDG index. The approaches used include nature-based solutions, literature reviews, the Delphi method, case studies, the iSDG model, SDG 15 indicators, Earth observations, and remote sensing. In conclusion, although the SDGs are widely referenced, studies that measure and explore the relationship between the forest sector and SDGs in a more holistic way are still lacking. This systematic review aimed to offer an overview of the methods being used to address this topic and stimulate future research. Full article

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18 pages, 607 KiB

Open AccessArticle

The Role of Sustainability Reporting and Governance in Achieving Sustainable Development Goals: An International Investigation

by Maha Faisal Alsayegh, Allah Ditta, Zeeshan Mahmood and Rehana Kouser

Sustainability 2023, 15(4), 3531; https://doi.org/10.3390/su15043531 - 14 Feb 2023

Cited by 4 | Viewed by 3879

Abstract

This article explores the role of sustainability reporting and governance in achieving national sustainable development goals. Sustainable development goals focus on economic, societal, and environmental issues and have been set up to address issues regarding environmental degradation, global imbalances, economic instability, social instability, and political instability. Using data from 42 countries over six years, the authors apply panel regression techniques and find a positive relationship between national governance and sustainability reporting; sustainability reporting and national sustainable development goals; sustainability governance and sustainability reporting. We found a negative relationship between national governance and sustainable development goals. Sustainability reporting is also found to mediate between national governance and sustainable development goals. Thus, this paper contributes to the body of existing knowledge by highlighting the role of governance and sustainability reporting in the achievement of sustainable development goals. The findings have several implications for governing bodies and decision-makers in government, including changing the governance model and taking strict actions against companies that fail to focus their attention on sustainability reporting. The findings involve society, business, and other stakeholders in sustainability reporting measures to achieve sustainable development goals. Full article

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Measuring Progress towards the Achievement of Sustainable Development Goals (SDGs)

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Published Papers (5 papers)

2023

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