Integration of United Nations Sustainable Development Goals into Service Company Sustainability Reporting: Material Issues for the Triple Bottom Line

2018 ◽  
Author(s):  
Alexander James
Keyword(s):  
Sustainable Development ◽  
United Nations ◽  
Sustainable Development Goals ◽  
Triple Bottom Line ◽  
Sustainability Reporting ◽  
Bottom Line ◽  
Service Company ◽  
Development Goals

scholarly journals Alignment of Islamic Banking Sustainability Indicators with Sustainable Development Goals: Policy Recommendations for Addressing the COVID-19 Pandemic

2021 ◽  
Vol 13 (5) ◽  
pp. 2607
Author(s):  
Amin Jan ◽  
Mário Nuno Mata ◽  
Pia A. Albinsson ◽  
José Moleiro Martins ◽  
Rusni Bt Hassan ◽  
...  
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Triple Bottom Line ◽  
Policy Formulation ◽  
Sustainability Indicators ◽  
Islamic Banking ◽  
Bottom Line ◽  
Coding Method ◽  
Development Goals ◽  
Axial Coding

This study aims to establish the link of key Islamic banking sustainability indicators with the United Nations’ Sustainable Development Goals (UN SDGs) as a policy recommendation for sustainable development and to mitigate the distressing impacts of the COVID-19 pandemic on the triple bottom line (people, planet, and profit). To identify the key Islamic banking sustainability indicators, the authors selected the most cited sustainability measurement indexes in Islamic banking. Initially, the indexes were divided into 10 broader themes, and then the key Islamic banking sustainability indicators were shortlisted from each theme based on their high-frequency distribution. The shortlisted sustainability indicators were then ratified to be in line with Islamic philosophy based on “Maqasid al-Shariah” (objectives of Shariah) and were subsequently grouped into the three dimensions of economic, environmental, and social sustainability based on the axial coding method. Finally, the categorized sustainability indicators were aligned with the relevant UN SDGs through the axial coding method for policy formulation, and respectively 12 propositions were developed for policy formulation. This study labeled the methodological process of this study as the ECA method (exploration, categorization, alignment). The new ECA method offers a reverse extension in the “SDG compass” developed by the Global Reporting Initiative (GRI) for aligning business policies with the UN SDGs. The process of aligning Islamic banking sustainability indicators with the UN SDGs will provide a roadmap to recovery from the COVID-19 pandemic in terms of economic, environmental, and social issues. Due to the diversity of the UN SDG framework, it covers multiples aspects for sustainable development. Therefore, considering the UN SDGs in terms of various banking instruments will mitigate the multiple distressing impacts of COVID-19 on the triple bottom line (people, planet, and profit), it will also promote a sustainable development agenda.

scholarly journals Financial Institutions’ Risk Profile and Contribution to the Sustainable Development Goals

2021 ◽  
Vol 13 (14) ◽  
pp. 7738
Author(s):  
Nicolás Gambetta ◽  
Fernando Azcárate-Llanes ◽  
Laura Sierra-García ◽  
María Antonia García-Benau
Keyword(s):  
Sustainable Development ◽  
Financial Institutions ◽  
Sustainable Development Goals ◽  
Sustainability Reporting ◽  
Risk Profile ◽  
The Sustainable Development ◽  
Corporate Reporting ◽  
2030 Agenda ◽  
Development Goals ◽  
The Impact

This study analyses the impact of Spanish financial institutions’ risk profile on their contribution to the 2030 Agenda. Financial institutions play a significant role in ensuring financial inclusion and sustainable economic growth and usually incorporate environmental and social considerations into their risk management systems. The results show that financial institutions with less capital risk, with lower management efficiency and with higher market risk usually make higher contributions to the Sustainable Development Goals (SDGs), according to their sustainability reports. The novel aspect of the present study is that it identifies the risk profile of financial institutions that incorporate sustainability into their business operations and measure the impact generated in the environment and in society. The study findings have important implications for shareholders, investors and analysts, according to the view that sustainability reporting is a vehicle that financial institutions use to express their commitment to the 2030 Agenda and to higher quality corporate reporting.

Insights on the United Nations Sustainable Development Goals scope: Are they aligned with a ‘strong’ sustainable development?

2020 ◽  
Vol 252 ◽  
pp. 119574 ◽  
Author(s):  
Biagio F. Giannetti ◽  
Feni Agostinho ◽  
Cecília M.V.B. Almeida ◽  
Gengyuan Liu ◽  
Luis E.V. Contreras ◽  
...  
Keyword(s):  
Sustainable Development ◽  
United Nations ◽  
Sustainable Development Goals ◽  
Development Goals ◽  
The United Nations

Implications for Sustainable Development Goals: A framework to assess company disclosure in sustainability reporting

2021 ◽  
pp. 128624
Author(s):  
Armando Calabrese ◽  
Roberta Costa ◽  
Massimo Gastaldi ◽  
Nathan Levialdi Ghiron ◽  
Roberth Andres Villazon Montalvan
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Sustainability Reporting ◽  
Development Goals

scholarly journals Sustainable Public Administration

2021 ◽  
Vol 13 (11) ◽  
pp. 6382
Author(s):  
Harald Heinrichs ◽  
Norman Laws
Keyword(s):  
Sustainable Development ◽  
United Nations ◽  
Public Administration ◽  
Sustainable Development Goals ◽  
Member States ◽  
2030 Agenda ◽  
Development Goals ◽  
The United Nations

The 2030 Agenda for Sustainable Development, with its 17 Sustainable Development Goals (SDGs), was agreed upon by 193 member states of the United Nations in September 2015 [...]

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