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Purpose: the global agenda of sustainable development goals (SDGs) has posed a major challenge to corporate organizations by addressing sustainability issues within their business model and strategy. Based on this premise, this study provides empirical examination of SDG reporting of the top fifty (50) listed companies in Nigeria for the period of 2016–2018. Design/methodology/approach: the study adopts survey method and content analysis technique to analyze corporate SDG reporting of the selected firms. The study examines the top-50 listed firms in Nigeria based on their market capitalization. Questionnaires were distributed to financial managers of the top-50 listed firms and staffs of the big four audit firms from the governance and sustainability department. The fifty (50) firms selected are as follows: 17 firms from the financial sector, 13 firms from the consumer goods sector, 5 firms from the healthcare sector, 6 firms from the oil and gas sector, 5 firms from the industrial goods sector and 4 firms from the information technology sector. The content analysis was utilized through the PwC framework, Global Reporting Initiative (GRI) framework and International Integrated Reporting Council (IIRC) framework to gage the extent of firms' compliance regarding corporate SDG reporting. Also, the business reporting indicators for each SDG developed by GRI was employed to determine the compliance level of the selected firms with respect to corporate SDG reporting. Findings: the empirical evidence shows that corporate organizations in Nigeria have performed poorly in corporate SDG reporting. The result of the survey reveals that lack of regulatory framework and voluntary disclosure are the major factors that contributes to low level of SDG reporting by Nigerian firms. Also, the result of the content analysis shows poor reporting on SDG activities. The result of the research survey indicates that voluntary disclosure, lack of management commitment and lack of regulatory enforcement accounts for low SDG disclosure by the selected Nigerian firms. Practical implications: this study's findings call for clear responsibility and a strong drive for SDG performance from corporate institutions in Nigeria. Whilst the overall responsibility rests on the government, the actualization of SDG cannot be achieved without support from corporate organizations. The empirical approach used in this study emphasizes the need for corporate organizations to embrace sustainable practices and to integrate SDG information into their reporting cycle. Originality/value: this study contributes to growing literature in the area of corporate reporting and SDG research in Nigeria and other emerging economies.

The 2030 Agenda for Sustainable Development is impressive in its breadth. However, the extensive nature of the agenda presents countries with a set of challenges. In particular, few if any countries will be able to focus on all goals in parallel, yet the agenda offers little clear guidance on how each country can determine their priority areas of focus and funding arrangements for such priority areas. Presently, few efforts have been made to analyse and examine the significance or importance of each sustainable development goal (SDG) and target for individual countries. More importantly, there is the challenge that governments would need to find the finances to fund the goals. Inevitably, politicians and policy makers in financially constrained countries are asking: what levers can we actually use to implement the SDGs efficiently and effectively? In this paper, we develop a simple framework that can help countries in leveraging existing budget resources to guide funding for the implementation of SDGs.

At this critical time, the best thing that the government can do to stimulate progress is to provide the nation with the best minds to help the nation tackle future challenges. Now that the race towards the attainment of the Sustainable Development Goals (SDGs) is on, it is pertinent to set the key performance indicators for assessing progress in line with the overall vision of the development agenda. In this paper, the role of quality education for sustainable development goals (SDGs) is explored. Quality education is called SDG-4 because it is a 4th goal of the SDGs. The introduction and background of the quality education and sustainable development goals is defined in first section. In section 2, some relevant theories about the role of education in development are presented. Literature review of some selected studies is given in section 3 of the study. In section 4 of the study, the comparison is made among SDG-4, MDG-2 (Goal-2 of Millennium Development Goals) and EFA (Education for All) and reasons are given that how SDG-4 is differ from MDG-2 and EFA. In next section, it is defined that how we can achieve equitable and good quality of education and some priority targets will be set to achieve the goal. The challenges for higher education and the steps involved in translating global commitments are given in subsequent section. At the end, the conclusion of the study is given.Article DOI: https://dx.doi.org/10.20319/pijss.2018.42.486501 This work is licensed under the Creative Commons Attribution-Non-commercial 4.0 International License. To view a copy of this license, visit http://creativecommons.org/licenses/by-nc/4.0/ or send a letter to Creative Commons, PO Box 1866, Mountain View, CA 94042, USA.

In September 2015, the United Nations (UN) General Assembly adopted a new global development agenda entitled, "Transforming Our World: the 2030 Agenda for Sustainable Development." The new targets set under the agenda are assumed to guide the member countries in their decisions about development issues over next 15 years. Pakistan's performance in the past, in terms of achieving Millennium Development Goals or MDG's has not been very encouraging. Thus, the situation demands for devising a robust strategy, which would involve and actively engage different social groups of Pakistani society towards achieving the Sustainable Development Goals or SDGs. To this, one important aspect relates to prevailing socio-political trends in Pakistani society, where Islamic beliefs and inclinations have always been an alive reality. Here, in this situation, the question arises whether these Islamic trends can help in developing a successful strategy for achieving the SDGs. This study is with reference to Pakistan only, however, its application may equally be valid for other Muslim societies considering local circumstances.
This paper is an extension of the two presentations that the author made on similar subjects in a UNOSD workshop held in Abu Dhabi from Oct. 27 to 29, 2015 and in Oslo University in a seminar on Sustainable Development Goals (SDGs), Pakistan and Islam on January, 12, 2016. The author is particularly thankful to Syed Nadeem Farhat and Tauqeer Ahmad for their input during the course of writing this paper.

In 2015, the United Nations approved the 2030 Agenda on Sustainable Development, an opportunity for countries and their societies to face the challenge of successfully addressing the transition to a more sustainable future for people and the planet, leaving no one behind. The agenda defines a total of 17 Sustainable Development Goals (SDGs) of universal application to promote economic growth, a commitment to social needs and the protection of the environment. For the successful achievement the ambitious and demanding SDGs, individuals, businesses, governments, and higher education institutions should work collaboratively. This paper aims to contribute to the implementation of the SDGs in the mechanical engineering subjects, and to define appropriate indicators and validation processes to assess their level of fulfillment as established in the 2030 Agenda. As a result, better decisions can be made regarding the efforts that universities - including students, academics and researchers and professional services staff - must invest to incorporate the SDGs into their initiatives, structures, and policies.

Indonesia is known as a rich natural resources country, but at the same time has a problem of water shortage, soil degradation, pollution, agriculture and forest production, biodiversity conservation, and mineral and energy sustainability. The national natural resources management planning alignment with SDGs programme, particularly the water resources management, afforestation programme, a guide for sustainable management of Indonesia's biodiversity, government and non-government organizations participant in conservation practice, exploring alternative energy sources to reduce dependence on oil, mainstreaming of SDGs into National Development agenda, National Action Plan, and SDGs program for Sub-national level. This program was participated by all stakeholders included government, civil society organizations, philanthropy and business society, academics as well as experts. This literature review paper will discuss about the natural resources management to deliver sustainable development goals programme in Indonesian, with specific and focus topics for water and pollution, soil, land product (agriculture, forest and biological resources), mineral and energy. The objective of this paper was to describe the alignment of the natural resources management planning and SDGs programme as evaluation to improve their implementation in Indonesia. Though the government has already implemented SDGs program but innovative strategic need to be developed.Indonesia dikenal sebagai negara yang kaya sumberdaya alam, tetapi pada saat yang sama menghadapi masalah kelangkaan air, degradasi lahan, polusi, produksi pertanian dan kehutanan, konservasi keanekaragaman hayati, keberlangsungan mineral dan energi. Rencana pengelolaan sumberdaya alam nasional sejalan dengan program SDGs, khususnya terkait pengelolaan air, program perhutanian, pengelolaan keanekaragaman hayati secara berkelanjutan, pemerintah dan para pihak yang berpartisipasi dalam praktek konservasi, eksplorasi energi alternatif untuk mengurangi ketergantungan pada minyak bumi, dan pengarus-utamakaan program SDGs ke dalam agenda pembangunan nasional, rencana aksi nasional, dan program di tingkat wilayah. Program ini diikuti oleh seluruh para pihak, termasuk pemerintah, organisasi masyarakat sipil, masyarakat bisnis dan filantropi, kaum akademisi dan para ahli. Studi Pustaka ini akan membahas tentang pengelolaan sumberdaya alam untuk mencapai program pembangunan berkelanjutan di Indonesia, khususnya tentang masalah air, polusi, produsi lahan (meliputi pertanian, hutan, sumberdaya biologi), mineral dan energi. Tujuan penulisan naskah adalah untuk memberikan gambaran keterkaitan antara rencana pengelolaan sumberdaya alam dan pelaksanaan program pembangunan berkelanjutan, sebagai evaluasi untuk meningkatkan implementasinya di Indonesia. Meskipun pemerintah telah melaksanakan program SDGs, tetapi strategi yang inovatif perlu dikembangkan.

This article analyses the relevance of the SDGs to the needs of the Small Islands Developing States of the Caribbean Community. The article situates the SDGs within a critical interrogation of the social change logic of the universalizing global economic system. Thus, I argue that the SDGs, while recognizing some key economic and environmental concerns of the Caribbean Community, are hamstrung by their commitment to the unequal power structure of the neoliberal capitalist development model. Finally, this article calls upon regional and global social movements, and increased economic regionalism as ways of empowering Caribbean social change.

How can global governance shape a transformation toward sustainability? How can a transformation toward sustainability shape new forms and strategies on global governance? These questions grow increasingly important as the human impact on the environment increasingly exceeds the planetary boundaries (Rockstrom et al. 2009; Steffen and Smith 2013; Steffen et al. 2015). In addition, the prevailing approach to sustainability will only achieve sustainable futures for some, which would not be sustainable at all. In the post1992 era, roadblock after roadblock for global governance on sustainability was confronted and increased skepticism became warranted. In this context, the Rio?20 Conference in 2012 was seen as a conference with little substantive purpose (Andresen and Underdal 2012) and interest grew in efforts that ''tipped toward'' sustainability (Westley et al. 2011) rather than hard law-induced transformations. Global governance was seen to have the wrong processes and wrong ideas, animated by zero-sum interstate negotiations and a prioritization of the liberal international economic order over any alternatives. If we approached the question from a traditional effectiveness or influence perspective (Bernstein and Cashore 2012), such skepticism is understandable. Formal rules of the environment gave way to less legalistic approaches to sustainability in a muddled institutional context. Specifically, the Rio?20 process produced nothing in the realm of hard law, and the small-scale efforts appear scattered haphazardly without a core to organize global action. An alternative approach though would highlight that such outcomes have potential impacts primarily in changing global governance practices, defined as the techniques actors use to make sense of the world (Best 2014). Such an approach would be critical of the

This study aims to analyze the impact of COVID-19 on the achievement of the Sustainable Development Goals (SDGs) in Indonesia. The sustainable development goals represent a global plan of action, approved by world leaders, intended to end poverty, reduce social inequality, and protect environment. These SDGs consist of 17 goals and 169 targets that are scheduled to be achieved by 2030, and Indonesia began implementing them in 2015. The method used in this study was a bibliometric and descriptive evaluative analysis, wherein data was collected by using the Publish or Perish application, and then processed with VOSviewer application software. Four indicators needed to be scrutinized, namely; (1) the socio-economic impact of COVID-19; (2) the impact of COVID-19 on sustainable development goals; (3) the new normal for the achievement of the SDGs; and (4) the financing of SDGs in a post-COVID period. The results of the study show that the socio-economic impact of the COVID-19 pandemic greatly influences SGDs. Cost is a crucial factor as pandemic's cost is huge, and by all means has a direct impact on SGD efforts. To realize SGDs by 2030 would require governments around the world to improvise in dealing with it, and indeed implement a new normal in governance processes. ; This study aims to analyze the impact of COVID-19 on the achievement of the Sustainable Development Goals (SDGs) in Indonesia. The sustainable development goals represent a global plan of action, approved by world leaders, intended to end poverty, reduce social inequality, and protect environment. These SDGs consist of 17 goals and 169 targets that are scheduled to be achieved by 2030, and Indonesia began implementing them in 2015. The method used in this study was a bibliometric and descriptive evaluative analysis, wherein data was collected by using the Publish or Perish application, and then processed with VOSviewer application software. Four indicators needed to be scrutinized, namely; (1) the socio-economic impact of COVID-19; (2) the impact of ...

The European Union has taken on the role of global leader in implementing the Sustainable Development Goals set out in the 2030 Agenda for Sustainable Development, making substantial efforts to support this ambitious approach at the level of each Member State. The objective of this research is the assessment of Sustainable Development Goals (SDG) implementation in Bulgaria as well as the existing development potential, given the existing knowledge gap related to this important topic. The data available on Eurostat were processed using dynamic indices and time series analysis based on ARIMA methodology in order to identify the evolution trend of the main indicators associated with the SDGs, as well as the dynamics of progress. The results obtained estimate, for 2030, a degree of fulfillment of the assumed targets of 36.28%, but also reveal the existence of high potential for accelerating the transition process to a low-carbon economy and a more sustainable and inclusive society.