scholarly journals The Effect of the Characteristics and Activities of the Board of Directors on Sustainable Development Goal (SDG) Disclosures: Empirical Evidence from Southeast Asia

2021 ◽  
Vol 13 (14) ◽  
pp. 8007
Author(s):  
Lintang D. Sekarlangit ◽  
Ratna Wardhani

This study aimed to analyze the board of directors’ commitment to the Sustainable Development Goals (SDGs) by looking at the influence of the characteristics and activities of the board of directors and the existence of Corporate Social Responsibility (CSR) committees on disclosures regarding the SDGs. The directors’ characteristics that were analyzed in this research included the board size, the proportion of independent directors, the presence of female directors, and the presence of foreign directors. The activities analyzed included the number of board meetings held in one year and the percentage of directors in meetings. The context of this study was companies in five Southeast Asian countries—Indonesia, Malaysia, Singapore, Thailand, and the Philippines—during the 2016 and 2017 reporting years. This study was an initial research work aiming to empirically examine the effect of the board of directors on SDG disclosures in public companies from five countries in Southeast Asia. The study shows that the percentage of attendance of board directors’ meetings and the existence of CSR committees positively affected SDG disclosures. It also indicates that the presence of the board at the meeting can encourage more intensive SDG disclosures. Companies with a high commitment to sustainability, as shown by their forming of CSR committees, also tended to have a higher level of SDG disclosures.

2021 ◽  
Vol 7 (2) ◽  
pp. 119
Author(s):  
Muhammad Insan Tarigan ◽  
Raisha Hafandi

Since the time Covid-19 was discovered in Southeast Asia, around 2.5 million people have been infected and more than 54 thousand have died by early March 2021. Even though ASEAN members have followed most of the WHO recommendations to deal with Covid-19, cases are still liable to increase. Therefore, vaccine utilization is the best chance which people believe in to fight the pandemic for now. However, the vaccine’s availability and distribution are a dilemma for the ASEAN member countries. Therefore, this article aims to determine the possibility of ASEAN’s role in creating equal access to the Covid-19 vaccine for everyone. According to the juridical normative research, ASEAN is committed to protect and promote human rights and to realize the Sustainable Development Goals (SDGs). On that basis, the organization tends to play an important role in Covid-19 vaccination in Southeast Asia by cooperating with its partners to research and create the required vaccine.


2019 ◽  
Vol 8 (3) ◽  
pp. 75 ◽  
Author(s):  
Gavin Melles

As reflected in the sustainable development goals (SDGs), sustainable development is a multi-dimensional concept integrating political, ethical, economic, and other factors. Reports from the United Nations (UN) Decade of Education for Sustainable Development (UNDESD) suggest that universities are more engaged with sustainable development in higher education. Despite promising signals about student awareness of sustainable development, survey studies suggest student engagement and knowledge is limited. Previous studies have tended to focus on undergraduates and examine basic attitudes to triple bottom line issues. This study examined knowledge and attitudes of postgraduate U.K. students enrolled in one-year taught sustainability degrees on the multi-dimensional issues of sustainable development. This study piloted a 39-question 7-point Likert scale survey with a cohort of U.K.-taught postgraduate (MSc, MPhil) students (n = 121, Cronbach’s Alpha 0.796, n = 39 questions). The study found this cohort able to recognize and respond to the multiple challenges of strong and weak sustainable development issues rather than exhibiting knowledge gaps previously reported. Results and qualitative comments from the survey suggest, however, that students resist the idea of strong interventions in social, political, and economic life.


2021 ◽  
Vol 13 (21) ◽  
pp. 12154
Author(s):  
Fermín Sánchez-Carracedo ◽  
Jordi Segalas ◽  
Gorka Bueno ◽  
Pere Busquets ◽  
Joan Climent ◽  
...  

This paper presents three tools developed within the framework of the project EDINSOST2-SDG, aimed at embedding and assessing the Education for Sustainable Development (ESD) in Engineering curricula. ESD is promoted through the introduction into engineering curricula of learning outcomes related to sustainability and, specifically, to the Sustainable Development Goals (SDG). The first tool, the “Engineering Sustainability Map”, contains ESD-related learning outcomes that any engineering student should have acquired upon completion of their studies. These learning outcomes are described according to four sustainability competencies: (1) Critical contextualization of knowledge, (2) Sustainable use of resources, (3) Participation in community processes, and (4) Application of ethical principles. The second tool, the “Sustainability Presence Map” of a degree, shows the percentage of the presence in the curriculum of each sustainability competency. The calculation of the presence of each competency is based on the effective integration of the related learning outcomes into a specific curriculum. Respective data are provided by teachers responsible for the coordination of the different subjects of the degree, collected by means of a questionnaire. The third tool presented is a questionnaire aimed at measuring the level of ESD that students perceive they have acquired through each competency. The comparison of data resulting from the Sustainability Presence Map with the data from the student questionnaire is the first step that allows the effectiveness of embedding ESD in a degree to be determined, a proper learning assessment will confirm such effectiveness. The three tools presented in this work have undergone a validation process and are currently being used in a set of engineering degrees related to the EDINSOST2-SDG project. The results of the application of these tools are part of the future research work of the authors.


Author(s):  
Aniqa Munir ◽  
Dr. Sumaira Noreen

This research is focused on the case of gender depiction in textbooks of Punjab Textbook Board's Pakistan Studies and Urdu at Secondary and Higher Secondary School Level. A content analysis was done of Pakistan Studies and Urdu textbooks while keeping in view UNESCO's Global Citizenship Education (GCED) targets being given under the Sustainable Development Goals (SDG) target 4.7. The theme has been operationalized concerning learning objectives of "Education for Sustainable Development" (UNESCO, 2017) that centers around empowered and motivated learners being capable of critical thinking and to contribute towards a sustainable future. The findings of this research work highlighted the need for a clear focus on the content regarding women in textbooks.


2019 ◽  
Vol 11 (24) ◽  
pp. 6987 ◽  
Author(s):  
Francesca Gennari

The sustainable development of business requires adjustments in corporate governance to assure the economic, social and environmental aspects of a firm’s responsibility are managed according to the triple bottom line approach. For this purpose, the board of directors can establish devoted corporate social responsibility (CSR) committees to reduce a company’s exposure to responsibility failures. By means of a quantitative analysis on listed firms on FTSE MIB and STAR markets of the Italian Stock Exchange and embracing different theories this paper aims at finding the potential influence of external (soft law and socio-environmental industry risk) and internal (firm size and ownership structure) factors on the presence of CSR committees. This study contributes to the existing literature about sustainability in business, recommends to directors to not underestimate the risk of ‘strategic unsustainability’, and offers to regulators significant food for thought to improve the contribution to sustainable development by companies.


2021 ◽  
Vol 13 (16) ◽  
pp. 8907
Author(s):  
Suparak Suriyankietkaew ◽  
Suthep Nimsai

The COVID-19 pandemic crisis is threatening our progressive social, ecological and economic development toward achieving the United Nations Sustainable Development Goals (UN SDGs). Studies of its impacts on sustainable development in emerging economies and on fast-growing regional development, such as Southeast Asia or the Association of Southeast Asia Nations (ASEAN), are scarce to date. This paper aims to investigate the COVID-19 impacts and identify challenges and opportunities for possible sustainable recovery solutions with respect to the UN SDGs. We employed a qualitative research method through analytical literature reviews and in-depth interviews with 33 organizations. Our results reveal various pandemic effects, challenges and opportunities for cooperative regional sustainability development and recovery strategies, such as intra-trade strategy, green economy and public–private–people partnerships. The findings provide practical guidance on policy implications for transformative regional sustainability and innovative recovery strategies to achieve the sustainable development agendas (i.e., ASEAN Community Vision 2025 and UN 2030 Agenda). Overall, the paper contributes to advance our limited understanding in this realm and benefits diverse stakeholders toward our sustainable futures.


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