Impact of the sustainability development goals (SDGs) on the cost of debt: how does the reporting of sustainability goals affect cost of debt?

The <scp>SDGs</scp>: A change agenda shaping the future of business and humanity at large

Language-based approach in achieving Sustainable Development Goals: A qualitative meta-analysis

Post-2020 aspirations for biodiversity

Green construction procurement is a part of the sustainable development goals (SDGs) that influence economic growth on a strategic level. Adopting green technologies and practices has no longer been an option but a well-worth route for gaining a competitive advantage in the construction sector. The emergent concepts of green procurement and sustainability have raised the need to measure the financial performances in supply chain practices. Green procurement is now gaining importance in the construction industry and supply chain practices for a safer tomorrow. The study aimed to investigate the impact of construction procurement on green logistic services, innovation practices, and their subsequent role in gaining sustainable economic development goals. The population frame for this study was the project teams (engineers and project managers) of construction companies in China. The sampling design followed was convenient random sampling. The study was conducted using self-administered questionnaire surveys to avoid any respondent biases and/or errors. The study's findings show that construction procurement is partially associated with green logistic services management, which thoroughly determines the sustainable economic development goals. Furthermore, construction procurement is found to have a significant impact on green innovation practices that partially predict the SDGs, and the mediation of green logistic services and innovation practices are partially mediated to the construction procurement and sustainable goals. In the future, the study results will help the construction practitioners, contractors, bidders, and engineering community to shape their relationships in a greener way up or down the stream of their supply chains. Additionally, the implication of green procurement and logistic services offers many challenges in the long run for attaining SDGs; however, in the short run, it gives operational efficiency and less hazardous environmental emissions.

ABSTRACTIn the era of rapid technological advancement and growing global challenges, the interaction between sustainability, digital technology (DT), and sustainable development goals (SDGs) presents a vital opportunity for transformative action. This convergence opens doors to innovative solutions for addressing critical environmental and societal issues while advancing economic progress. Therefore, this study aims to explore the intricate relationship between sustainability, digital technology, and SDGs. A systematic literature review and Preferred Reporting Items for Systematic Review and Meta‐Analyses (PRISMA) protocol have been used to comprehend the impact of DT on promoting SDGs across diverse sectors while enhancing sustainability. By analyzing the 141 articles, it could be concluded that achieving sustainability by adhering to the SDGs requires effective integration of DT and a thorough understanding of the policy reforms and SDG knowledge that support both sustainability goals and digitalization. The findings also indicate that achieving the SDGs in the era of digitalization relies on the collective and collaborative ability to leverage digital technology as a crucial tool and resource for positive transformation while mitigating its adverse impacts. Furthermore, the successful integration of DT with SDGs requires a comprehensive approach that encompasses technological innovation, a supportive governance framework, and capacity building.

Addressing Grand Challenges Through Different Forms of Organizing: A Literature Review

Thorny roses: The motivations and economic consequences of holding equity stakes in financial institutions for China’s listed nonfinancial firms

The aim of this study is to examine the integration of electric scooters (e-scooters) into sustainable transportation systems within a conceptual framework from the perspective of the sharing economy business model by addressing sharing economy applications in the context of sustainability and Sustainable Development Goals (SDGs). The study also aims to examine and discuss the ecological footprint and environmental gains of these micro-mobility tools on a scientific basis, especially by addressing the environmental sustainability dimensions of shared e-scooters. In the study the systematic review method was adopted and the relevant literature on was searched using seven academic databases with high national and international recognition and reliability: Academic Search Elite (EBSCO), ScienceDirect, SAGE Journals Online, Taylor &amp; Francis Online, Emerald Premier, ProQuest - Science Database (ProQuest) and Google Scholar. The search was conducted using the keywords "Sharing Economy", "Sustainability", "Sustainable Development Goals", "Sustainable Transportation" and "Shared Electric Scooters" and covered the years 2008-2025 without any language restrictions. All the studies obtained were subjected to title and abstract, and then full text review, and at the end of the process, 90 academic studies that were found suitable for inclusion in the study were interpreted and integrated into the study. The results indicate that the shared usage model promoted by the sharing economy can contribute to sustainability and sustainable development by enabling more efficient and effective resource utilization. Adopting an access-based model instead of ownership-oriented approaches has been found to have the potential to generate significant environmental benefits in the context of sustainable transportation, particularly by reducing traffic congestion, lowering carbon emissions, and minimizing air pollution through shared e-scooter use. Furthermore, it is emphasized that, with appropriate infrastructure improvements and the implementation of regulatory policies, shared e-scooters could play a significant role in helping cities achieve their sustainability goals.

Although the &lt;IR&gt; (Integrated Reporting) Framework defines providers of financial capital as both equity and debt holders, there is a distinct lack of research on the association between IR and debt. This study is the first to examine the effect of the voluntary preparation of an integrated report on the marginal cost of public debt. From an agency theoretical standpoint, we assume that IR decreases information asymmetries, facilitates lenders' assessments of a firm's risk of default, and thus is negatively related to a firm's cost of public debt. On the basis of a European sample, consisting of 2,196 firm‐year observations between 2015 and 2017, we find that IR significantly decreases a firm's cost of debt. In subsequent moderation analyses, the results reveal that this effect (a) is stronger for firms with lower ESG performance and (b) holds only for firms operating in environmentally sensitive industries. The results are robust to a battery of statistical models. We expand on earlier empirical literature on IR and provide valuable implications for research, practice, and standard setting.

Purpose The sustainable development goals (SDGs) are introduced to guide achieving the sustainable goals and tackle the global problems. United Nations members may perform activities to achieve the predetermined goals and report on their SDG activities. The comprehension and commitment of several stakeholders are essential for the effective implementation of the SDGs. Countries encourage their stakeholders to perform and report their activities to meet the SDGs. The purpose of this study is to investigate the extent to which corporations’ annual reports address the SDGs to assess and comprehend their level of commitment to, priority of and integration of SDGs within their reporting structure. This research makes it easier to evaluate corporations’ sustainability performance and contributions to global sustainability goals by looking at the extent to which they address the SDGs. Design/methodology/approach In the study, it is revealed to what extent the reports meet the SDGs with the multilabel text classification approach. The SDG classification is carried out by examining the report with the help of a text analysis tool based on an enhanced version of gradient boosting. The implementation of a machine learning-based model allowed it to determine which SDGs are associated with the company’s operations without the requirement for the report’s authors to perform so. Therefore, instead of reading the texts to seek for “SDG” evidence as typically occurs in the literature, SDG proof was searched in relevant texts. Findings To show the feasibility of the study, the annual reports of the leading companies in Turkey are examined, and the results are interpreted. The study produced results including insights into the sustainable practices of businesses, priority SDG selection, benchmarking and business comparison, gaps and improvement opportunities identification and representation of the SDGs’ importance. Originality/value The findings of the analysis of annual reports indicate which SDGs they are concerned about. A gap in the literature can be noticed in the analysis of annual reports of companies that fall under a particular framework. In addition, it has sparked the idea of conducting research on a global scale and in a time series. With the aid of this research, decision-making procedures can be guided, and advancements toward the SDGs can be achieved.

Purpose This study aims to investigate the relationship between sustainability reporting and the cost of capital among Vietnamese firms using the Global Reporting Initiative (GRI) standards. Design/methodology/approach Using a sample of the 100 largest firms by market capitalisation listed on the Hanoi and Ho Chi Minh stock exchanges as of 31 December 2023, this study applies regression models to examine how sustainability disclosure influences the cost of debt (COD), cost of equity (COE) and the weighted average cost of capital (WACC) over the period from 2021 to 2023. Findings The findings indicate a significant negative relationship between sustainability disclosure and the COD, COE and WACC, with environmental-related sustainability development goals (SDGs) disclosures having the most substantial impact. These results highlight the critical role of transparency in reducing information asymmetry and agency costs, ultimately lowering the cost of capital. Research limitations/implications This study extends stakeholder and signalling theories by demonstrating how sustainability disclosure affects both shareholders and creditors in a developing economy. Practical implications This study provides actionable insights for corporate managers and financial institutions on how sustainable development practices can enhance access to capital at more favourable rates. Policymakers and banks are encouraged to implement green finance initiatives to promote sustainability further. Social implications As Vietnam strives to combat climate change, this research underscores the importance of sustainable practices in building trust with investors and lenders. Originality/value To the best of the authors’ knowledge, this study offers one of the first comprehensive examinations of the link between sustainability reporting and capital costs in Vietnam, offering important empirical evidence for academics and practitioners.

Objective: This study analyzed whether Brazil's National Solid Waste Policy (PNRS) emphasizes and incorporates global sustainability concepts, circular economy, and the Sustainable Development Goals (SDGs). Theoretical Framework: The study's theoretical framework was the consonance between the principles of sustainability, circular economy methodologies, and the parameters established to achieve the United Nations' sustainable development goals. Method and Material: A qualitative methodology was used, including a literature review to develop the theoretical framework for analysis; document analysis to assess the content of Brazilian legislation related to the PNRS; a comparative study between the theoretical framework and the content of the PNRS; case studies of the PNRS's application; and correlation analysis of the PNRS with the SDGs. Results and Conclusion: The results of the study were as follows: a) the PNRS promotes the more effective and sustainable management of solid waste in Brazil, highlighting its principles, objectives, and instruments; b) there is a correlation between the principles of the PNRS and those of the circular economy, through the synchronization of common objectives of waste minimization, shared responsibility and economic valorization of waste; and c) the relationship between the objectives of the PNRS and the SDGs contributes to the achievement of global sustainability goals, especially by promoting public health protection, waste reduction, integration of collectors and sustainable consumption. The conclusion shows that Law 12.305/2010, which instituted the PNRS in Brazil, represents an essential milestone in the search for and establishment of sustainable and effective practices in solid waste management by incorporating the global concepts of sustainability, circular economy, and sustainable development goals. Implications of the research: The results ensure the validity of the PNRS in force, asserting the need for its continuity and expansion to all types of Brazilian production and service systems. Originality / Value: The study represents an assessment of the intended and achieved results of the creation and implementation of the PNRS so that one can have a clear idea of ​​its effectiveness.

The article provides a comprehensive study of sustainable finance in the context of urban development projects in Ukraine. Research of this topic is important, because modern cities are rapidly growing, and innovative solutions are needed to manage this expansion while addressing environmental challenges. The authors emphasize the importance of sustainable finance in achieving the United Nations' Sustainable Development Goals, particularly Goal 11 "Sustainable cities and communities". Post-war reconstruction gives Ukraine the opportunity to rebuild its cities based on green principles, in line with the European Green Deal and aiming for climate neutrality by 2050. This transformation requires innovative financial strategies, including sustainable finance, which integrates environmental, social, and governance (ESG) considerations into investment decisions. The article highlights the key principles of sustainable finance framework and the main categories of financial instruments used in sustainable finance transactions. The authors studied the progress of sustainable finance in Ukraine, namely the formation and development of the legislative framework, strategic planning, financial instruments and the integration of ESG considerations into financial decision-making. Furthermore, the article discusses the funding sources and mechanisms for sustainable development in Ukrainian cities, including public and private financing, international technical assistance projects, and state programs. The authors also emphasize the importance of strategic planning and donor coordination in achieving sustainable urban development goals. Key tasks include improving financial mechanisms, stimulating private capital, and developing realistic post-war urban plans. Overall, the article concludes that while Ukraine has made progress in developing sustainable finance, there is still work to be done to fully integrate sustainable finance principles into the country's financial sector. The authors emphasize for continued efforts to improve the legislative framework, raise awareness, attract of private investors, enhanced risk management, develop digital technologies, and expand concessional funding to support sustainable urban development in Ukraine. Addressing these challenges will be important for achieving sustainable urban development and aligning Ukraine’s financial system with global sustainability trends.

BackgroundResearch on health and sustainable development is growing at a pace such that conventional literature review methods appear increasingly unable to synthesize all relevant evidence. This paper employs a novel combination of natural language processing (NLP) and network science techniques to address this problem and to answer two questions: (1) how is health thematically interconnected with the Sustainable Development Goals (SDGs) in global science? (2) What specific themes have emerged in research at the intersection between SDG 3 (“Good health and well-being”) and other sustainability goals?MethodsAfter a descriptive analysis of the integration between SDGs in twenty years of global science (2001–2020) as indexed by dimensions.ai, we analyze abstracts of articles that are simultaneously relevant to SDG 3 and at least one other SDG (N = 27,928). We use the top2vec algorithm to discover topics in this corpus and measure semantic closeness between these topics. We then use network science methods to describe the network of substantive relationships between the topics and identify ‘zipper themes’, actionable domains of research and policy to co-advance health and other sustainability goals simultaneously.ResultsWe observe a clear increase in scientific research integrating SDG 3 and other SDGs since 2001, both in absolute and relative terms, especially on topics relevant to interconnections between health and SDGs 2 (“Zero hunger”), 4 (“Quality education”), and 11 (“Sustainable cities and communities”). We distill a network of 197 topics from literature on health and sustainable development, with 19 distinct network communities – areas of growing integration with potential to further bridge health and sustainability science and policy. Literature focused explicitly on the SDGs is highly central in this network, while topical overlaps between SDG 3 and the environmental SDGs (12–15) are under-developed.ConclusionOur analysis demonstrates the feasibility and promise of NLP and network science for synthesizing large amounts of health-related scientific literature and for suggesting novel research and policy domains to co-advance multiple SDGs. Many of the ‘zipper themes’ identified by our method resonate with the One Health perspective that human, animal, and plant health are closely interdependent. This and similar perspectives will help meet the challenge of ‘rewiring’ sustainability research to co-advance goals in health and sustainability.

Purpose The recent rise in studies on non-financial disclosures, particularly those related to the sustainable development goals (SDGs), underscores the need for further investigation into the existing SDG literature. This study aims to provide a comprehensive review of the current body of research on the SDGs. Design/methodology/approach The authors adopted the methodology outlined by Denyer and Tranfield (2009), which involves three key stages in conducting a review study: (i) planning the review, (ii) performing the review and (iii) reporting and dissemination. Their analysis covered 70 studies published in 24 high-ranking journals between 2018 and 2024. The review identified seven key themes in SDG research: (i) SDG practices, (ii) determinants of SDGs, (iii) socioeconomic implications of SDGs, (iv) compliance of SDGs with regulations, (v) proposed indices or models for SDGs, (vi) SDG disclosures and (vii) studies addressing SDGs 1 through 17. Findings The findings reveal notable knowledge gaps in the existing SDG literature, highlighting opportunities for future research. Notably, the analysis shows that most studies focus on developed countries and private sector organizations. Additionally, there has been a significant increase in SDG research during the final three years of the sample period (2022–2024). Practical implications Organizations should recognize that a commitment to SDG-related initiatives is instrumental in addressing societal challenges. Given that governments alone may not have the capacity to fully implement all 17 SDGs, the active participation of the private sector is essential. Originality/value This review presents valuable opportunities for accounting researchers to pursue future studies addressing the literature gaps identified. It offers critical insights that will benefit business executives, sustainability practitioners, governance and sustainability regulators, accounting standard-setters, private and public institutions, academics and researchers.