scholarly journals The drivers of the integration of the sustainable development goals into the non‐financial information system: Individual and joint analysis of their influence

2021 ◽  
Author(s):  
Isabel‐María García‐Sánchez ◽  
Beatriz Aibar‐Guzmán ◽  
Cristina Aibar‐Guzmán ◽  
Francisco‐Manuel Somohano‐Rodríguez
Keyword(s):  
Sustainable Development ◽  
Information System ◽  
Sustainable Development Goals ◽  
Financial Information ◽  
Joint Analysis ◽  
The Sustainable Development ◽  
Development Goals

The Role of the Geospatial Information System (GIS) in Achieving the Sustainable Development Goals (SDGs)

2022 ◽  
pp. 451-481
Author(s):  
Arian Behradfar ◽  
José Cabezas
Keyword(s):  
Sustainable Development ◽  
Information System ◽  
Sustainable Development Goals ◽  
Environmental Aspects ◽  
Geospatial Information ◽  
Innovative Strategy ◽  
The Sustainable Development ◽  
Development Goals ◽  
Global Agenda

The Sustainable Development Goals (SDGs) represent an innovative strategy to transform the socio-economic and environmental aspects of communities. Sustainable development provides the communities with a set of substantial challenges that are totally geospatial in concept and practice. Most of these challenges can be identified, examined, and visualized within a spatial framework. Despite of noteworthy progress in geospatial information system and science, the lack of comprehensive impressions in planning necessitates the integrative role of geospatial information. This study aims to investigate this role in contributing to SDGs by describing each single goal and following objectives. Furthermore, spatial and non-spatial issues regarding every specific SDG will be accurately discussed to determine the spatial aspects in practice. In this way, the communities will be empowered by unique opportunities to integrate and represent geospatial information into the global agenda in a specific manner, specifically in contributing data resources toward measuring and monitoring the 17 SDGs.

scholarly journals Sustainability Engagement and Earnings Management: The Italian Context

2020 ◽  
Vol 12 (12) ◽  
pp. 4881 ◽  
Author(s):  
Francesco Grimaldi ◽  
Alessandra Caragnano ◽  
Marianna Zito ◽  
Massimo Mariani
Keyword(s):  
Sustainable Development ◽  
Earnings Management ◽  
Sustainable Development Goals ◽  
Management Practices ◽  
Stock Exchange ◽  
Negative Relationship ◽  
Financial Information ◽  
The Sustainable Development ◽  
Development Goals ◽  
Italian Context

This study aims at exploring the effect of sustainability engagement on earnings management (EM) practices with particular reference to the Italian context in the year 2018, after the implementation of Legislative Decree No. 254/2016 on the disclosure of non-financial information. This is in line with the Sustainable Development Goals (SDGs) promoted by United Nations in 2015 and specifically with SDG 12 and relative target 12.6 focusing on the adoption of sustainable practices and the integration of sustainability information into reporting on the behalf of companies. We analyzed a sample of 60 companies listed on the Italian Stock Exchange. Our results suggest that there is a slight negative relationship between sustainability engagement and earnings management practices. Indeed, our evidence shows that companies characterized by higher level of sustainability engagement are less prone to advance EM practices. To the best of our knowledge, this is the first research to investigate the effect of the sustainability engagement on EM practices with reference to a sample of Italian listed companies.

Sign in / Sign up

Export Citation Format

Share Document