Suchergebnisse

AbstractOver a period of time sustainability and sustainable development goals (SDGs) are emerging as central theme and issue of concern for companies and stakeholders across the globe. The challenges are in the preview of regulatory requirements and compliance for environmental, social, and governance issues. The issues are varying from industry to industry and firm to firm as per the requirements and pressure from regulatory bodies, stakeholder groups, peers, and society. This is an inductive research design based exploratory study, revolves around most polluting and socially challenged textiles and clothing industry. The two Indian, global textile giant Birla Cellulose and Arvind Limited used as a case study exemplar for stakeholder value mapping for SDGs prioritization. The companies are considered for the study based on their sustainability reporting, social legacy, brand value, market capitalization, and global reach. Further, the discussions are explored in the preview of existing literature and well‐grounded stakeholder theory.

This paper briefly highlights key challenges faced in advancing women's rights in the last two decades. It draws attention to 'gains and gaps' in the implementation of the UN Beijing Platform for Action (1995) and the UN Millennium Development Goals (2000). It marks the evolution of a new compact on women's human rights and gender equality through the Sustainable Development Goals (SDGs) that has been universally endorsed by governments, donors, women's movements, civil society and other stakeholders. Women's groups have consistently been raising critical questions of how equality, inclusion and participation would be embedded in a world structured around grave inequalities and exclusions. While the framework of the paper is global, it throws light on two critical areas in India—the economic empowerment of women and ending violence against women—with pointers regarding how these commitments could be better realised in the implementation of the SDGs, especially SDG Goal 5. The paper concludes by sharing information on how some countries are developing mechanisms to advance SDG 5 and draws attention to the lack of data and monitoring measures for gender equality. It emphasises that for transformative changes, governments need to engage with women's organisations for policy development and implementation.

The development of Islamic economics in Indonesia continues to grow and is much in demand by the wider community. Islamic economics is expected to contribute to the economy in this country, including the realization of Sustainable Development Goals (SDGs). Islamic economics has many financial instruments including Sharia Banking, Sharia industries financial of non-bank (IKNB Syariah) and social fund raising institutions. This financial institution continues to grow and develop, the sharia banking market share reaches 5.8 percent, the IKNB Syariah products are increasing, and the collection of social funds through the Funding of Zakat institution makes social funds well organized both in their collection and distribution. People can access all instruments of Islamic economic institutions to help their economy. This research is a literature study and uses uses qualitative descriptive analysis techniques. This study describes the growth of Islamic economic institutions and the economic role of Islam for the realization of the SDGs. The results of this study show that sharia banking continue to experience asset growth in the period of 2017. Sharia banking has assets reached 477,327,000,000,000 or grew by 12.53%. The growth of Sharia IKNB increased in 2018 by 35 institutions or grew by 64.81%. In the collection of funds there was a growth of 17.48 for infaq and shadaqah, while other social funds grew by 120.86%. Islamic economics and all its instruments, including Islamic economic institutions consisting of sharia banking, sharia IKNB and social fund collection institutions have the same purpose as the SGDs concept that the government wants to achieve. So that the existence of Islamic economic institutions has an important role to reach the SDGs especially to achieve economic prosperity and equality of better livelihoods and poverty alleviation. ; The development of Islamic economics in Indonesia continues to grow and is much in demand by the wider community. Islamic economics is expected to contribute to the economy in this country, including the realization of Sustainable Development Goals (SDGs). Islamic economics has many financial instruments including Sharia Banking, Sharia industries financial of non-bank (IKNB Syariah) and social fund raising institutions. This financial institution continues to grow and develop, the sharia banking market share reaches 5.8 percent, the IKNB Syariah products are increasing, and the collection of social funds through the Funding of Zakat institution makes social funds well organized both in their collection and distribution. People can access all instruments of Islamic economic institutions to help their economy. This research is a literature study and uses uses qualitative descriptive analysis techniques. This study describes the growth of Islamic economic institutions and the economic role of Islam for the realization of the SDGs. The results of this study show that sharia banking continue to experience asset growth in the period of 2017. Sharia banking has assets reached 477,327,000,000,000 or grew by 12.53%. The growth of Sharia IKNB increased in 2018 by 35 institutions or grew by 64.81%. In the collection of funds there was a growth of 17.48 for infaq and shadaqah, while other social funds grew by 120.86%. Islamic economics and all its instruments, including Islamic economic institutions consisting of sharia banking, sharia IKNB and social fund collection institutions, do not have the same purpose as the SGDs concept that the government wants to achieve. So that the existence of Islamic economic institutions has an important role to reach the SDGs especially to achieve economic prosperity and equality of better livelihoods and poverty alleviation.

Die Europäische Union (EU) nimmt für sich in Anspruch eine treibende Kraft sowohl bei der Post 2015-Diskussion, als auch bei der 2030 Agenda gewesen zu sein. Die Umsetzung des neuen Referenzrahmens kommt aber nur langsam in Schwung, konkrete Strategien soll die EU-Kommission erst Mitte 2018 - während der österreichischen EU-Präsidentschaft im 2. Halbjahr 2018 - vorlegen.

The research paper entitled 'Global Agenda and Sustainable Development Goals(SDGs)' is an attempt to analyze the existing relationship between the global agenda and the Sustainable Development Goals(SDGs) in terms of key global macro parameters that are part of the global agenda and the international order to achieve the SDGs by the turn of 2030 slated by the United Nations. Though the scope of this paper has been limited and confined to the only study of the key global macro parameters, their interrelationships and inter-linkages, their role in achieving global sustainable development cannot be undermined. There is a lot of pieces of literature on the subject, but a lot more needs to be studied and analyzed to assess the intricacies involved in these key macro parameters and their role in achieving SDGs. It is understood that United Nations is the key international organization at the global level to perceive the concept of SDGs and the key global macro parameters such as international and foreign policies, climate action, education, reduced inequalities, poverty, global economic growth, violent conflicts, technology, housing, migration etc., that can be analyzed and assessed to figure out the key lacunae in implementation of these global parameters so that corrective measures could be taken to rectify these macro imbalances in order to achieve sustained international order and development. The review of literature has been dealt in this paper to the extent that the role and perceptions of United Nations in figuring out and in analyzing the key global macro parameters needs particular mention as it is the only international organization functioning at the global level to identify and perceive such new interrelationships and linkages existing amongst the key global macro variables in achieving the SDGs by 2030. It is felt that the SDGs are holistic concepts that cover almost all the aspects of human life and existence on this planet earth. The paper dwells into the aspects such as the SDGs facing strong challenges, slowing global economic growth, issues relating to inequalities, international migration, education, child and health care, climate change and climate risks, violent conflicts vitiating SDGs, inter-linkages between inequalities and climate action, small island economies and LDCs most vulnerable to climate risks, role of technology in achieving SDGs, energy security and global peace, world economic situation and prospects, global conversation and dialogue and role of global cooperation etc., The most important conclusion that could be drawn from this research study is that in order to achieve sustainable development goals and global sustainable development including international development the role and interrelationships, inter-linkages amongst these global macro variables is of paramount importance in building a new international order through global peace and inclusive societies.

AbstractFour years on from the adoption of the Sustainable Development Goals (SDGs), countries around the world seek methods that provide simple but comprehensive narratives on their progress. Given the complexity of the agenda and its indicator framework, key questions that arise are what is an appropriate method to summarize information? and how to get everyone counted? This paper provides an overview of various existing methodologies for assessing progress towards the SDGs. It provides guidance on how to choose an appropriate method that is fit for the purpose of analysis. The paper also recommends an approach for measuring SDG progress that accounts for progress among the furthest left behind groups in order to fulfil the leave no‐one behind ambition of the 2030 agenda. Applying the new approach to data from countries in Asia‐Pacific region shows that, when disaggregated statistics are available, the inclusive measurement can significantly change the progress narrative and our understanding of priorities for SDGs implementation.

The main objective of the implementation of Sustainable Development Goals (SDGs) in Indonesia is to bring accelerated development in all aspects so that the poverty rate is expected to decrease even disappear. One of the programs that aimed to reduce poverty rates in Indonesia is the provision of housing for the community, especially the underprivileged. Moreover, it is a the million houses program that proclaimed by the Ministry of Public Works and People's Housing, and this program is correlated with the SDGS, especially goal 11 (sustainable cities and communities). The research is relying on secondary data basis primarily from books, journals, published reports and online news. It is expected that this study is able to provide a new insight for the government in building a community residential area, which is to integrate development plans into three dimensions (social, economic, and environment) which are the pillars of sustainable development. Unfortunately, nowadays the government is relying too hard on achieving quantity and a little focus on quality. Furthermore, an experience on the MDGs edition can be an important lesson for the government in realizing SDGs, especially now that SDGs are in line with the points that contained in the RPJMN. Therefore, if the government is able to maximise this global development agenda, it is not impossible that the million houses program can be one of the leading programs in overcoming the problem of poverty, especially housing shortage in Indonesia.

[EN] 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. ; Llopis-Albert, C.; Rubio, F.; Zeng, S.; Grima-Olmedo, J.; Grima-Olmedo, C. (2022). Sustainable Development Goals (SDGs) applied to Mechanical Engineering. Multidisciplinary Journal for Education, Social and Technological Sciences. 9(1):59-70. https://doi.org/10.4995/muse.2022.17269 ; OJS ; 59 ; 70 ; 9 ; 1

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.

Kommunale Nachhaltigkeitsberichte -- Schnellübersicht -- Gesamtinhaltsübersicht -- Vorwort -- Abbildungsverzeichnis -- Tabellenverzeichnis -- Abkürzungsverzeichnis -- Einleitung: Globale Risiken und kommunale Nachhaltigkeitsberichte -- I. Grundsätzliche Überlegungen zur Nachhaltigkeit -- 1. Historische Entwicklung des Nachhaltigkeitsbegriffs -- 2. Dimensionen des Nachhaltigkeitsbegriffs -- 3. Nachhaltigkeit im kommunalen Umfeld -- II. Die Rolle der Kommunen für eine nachhaltige Entwicklung -- 1. Die rechtliche Stellung der Kommunen und ihre Aufgaben -- 2. Die Kommunen in den Entwicklungsagenden der Vereinten Nationen -- 3. Die Kommunen in der Deutschen Nachhaltigkeitsstrategie -- 4. Die Bedeutung der Kommunen für das Erreichen der Nachhaltigkeitsziele -- III. Grundlagen zu kommunalen Nachhaltigkeitsberichten -- 1. Was sind kommunale Nachhaltigkeitsberichte? -- 2. Nachhaltigkeitsberichte als Teil des kommunalen Nachhaltigkeitsmanagements -- 3. Auswahl kommunaler Nachhaltigkeitsberichte in Deutschland -- 4. Im Internet abrufbare bzw. erstellbare Nachhaltigkeitsberichte -- IV. Konzept für eine einheitliche kommunale Nachhaltigkeitsberichterstattung -- 1. Ziele und Vorteile der Standardisierung -- 2. Grundsätze ordnungsgemäßer Berichterstellung -- 3. Aufbau des Berichts -- 4. Ein zentrales Instrument: Indikatoren -- 5. Veröffentlichung -- V. Leitfaden zur Erstellung kommunaler Nachhaltigkeitsberichte -- 1. Erste Schritte: Initiierung eines Nachhaltigkeitsberichts -- 2. Rahmenbedingungen für die Erstellung eines Nachhaltigkeitsberichts -- 3. Überwindung von Widerständen gegen kommunale Nachhaltigkeitsberichte -- 4. Erstellung des individuellen Teils -- 5. Erstellung des indikatorengestützten Teils: Ermittlung und Darstellung der Daten -- 6. Gestaltung und Veröffentlichung -- 7. Fördermöglichkeiten.