Technological Development as a Cyclic Foundation for Achieving Sustainable Development Goals: Towards a Synthesis of Virtual Economics

Achieving the Sustainable Development Goals Requires Transdisciplinary Innovation at the Local Scale

Scholars of language believe that where there is no language there is no development, thus language is pivotal in the implementation of Sustainable Development Goals (SDGs). This study aims to explore a language-based approach to the achievement of SDGs. Studies and reports describe language theories such as Edward Sapir-Benjamin Lee Whorf Linguistic Determinism Theory, Geoffery Leech’s five characteristics of language, Lev Vygotsky Developmental Theory, Jim Cummins Principles of Language – Basic Interpersonal Skills/Cognitive Academic Language Proficiency and other relevant linguistic concepts vis-à-vis sustainability goals and enumerate how the SDGs can be translated into a plan of action through the language-based approach. Specifically, the study focuses on Goal 3- Good health and wellbeing, Goal 4 - Quality education, Goal 16 - Peace, justice, and strong institutions, and Goal 17 - Partnership for the goal. Qualitative meta-analysis was employed using a five-step synthesis approach: 1) Exploring the field and defining research questions 2) search, selection, and appraisal of studies (sampling procedure) 3) data extraction 4) aggregation and 5) synthesis to analyze data from reports, symposiums, and studies as the main sources of data. In the iterative analyses, aggregates of concepts were identified: 1) language 2) language users 3) inclusiveness, equality, and sustainability 4) Sustainable Development Goals and language-based approaches. Other concepts were extracted from data such as diversity of language, language and culture, multilingualism, plurilingualism, multiculturalism, multilingualism, mother tongue-based multilingual education, literacy and reading skills, communication disabilities, minority vs. dominant languages, language loss and language maintenance, rights language to health care, inclusivity, vulnerability, diversity, equality, global citizenship, transparency and integrity, nationalism, national unity and collective identity and their centrality in the development, implementation, and successful completion of the SDGs.ReferencesBaart, J. L.G. (2003). Sustainable development and the maintenance of Pakistan’s indigenous languages. Conference on the state of the social sciences and humanities: Current scenario and emerging trends Islamabad, September 26-27, 2003Balčiūnaitienė Asta (2018). 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International Communication Project.Language, the sustainable development goals, and vulnerable populations at the church center for the United Nations, 777 United Nations Plaza, New York, on 11 and 12 May 2017 Symposium: Study Group on Language and the United Nations. an independent group of scholars and practitioners on matters related to the international use of language (Final Report)Mweri, J. G. (2020). Sustainable development goals: Reaching people through their mother tongue. Linguistics and Literature Studies. http://doi.org.10.13189/lls.2020.080103Nwanyanwu, A. U. (2017). The place of indigenous languages in sustainable national development in the twenty-first Century: The Nigerian perspective. International Journal of English Language and Communication Studies 3(3), ISSN 2545 - 5702Obiegbu, I. (2015), The English language and sustainable development in Nigeria Open Journal of Political Science, 5(2) Article ID:54264,4 pages DOI: 10.4236/ojps.2015.52009.Ollinger, A. (2012) Communication strategies in ELF. Academia. Communication_strategies_in_ELF-with-cover-page-v2.pdfReyes, C. M., Albert, R.G., Tabuga, A. D., Arboneda, A.A., Vizmanos, V. & Cabaero, C. C. (2019). The Philippines’ voluntary national review on the sustainable development goals. Philippine Institute for Development Studies.Stein-Smith, K. (2016). The role of multilingualism in effectively addressing global issues: The sustainable development goals and beyond. ISSN 1799-2591 Theory and practice in language studies, 6(12), pp. 2254-2259Sustainability | Free Full-Text | Quality education as a sustainable development goal in the context of 2030 agenda: Bibliometric approach | HTML (mdpi.com) International communication project(www.internationalcommunicationproject.com)The Sustainable Development Goals Report (2021). United Nations. Department of Economic and Social Affairs in collaboration with more than 50 international agencies. http://The-Sustainable-Development-Goals-Report-2021.pdf (un.org)Traore, D. (2017). The role of language and culture in sustainable development 30th - 31st October - 1st - 3rd November 2017, International Conference of the Consortium for Comparative Research on Regional Integration and Social Cohesion (RISC).Vuzo, M. (2019). Implementation of sustainable language education in the Tanzanian context: A Critical review. School of Education, University of Dar es Salaam, Dar es Salaam, Tanzania African Education Indices, 11(1). ISSN 2276 – 982XWilhite, Z. B. (2013). Local languages of instruction as a right in education for sustainable development in Africa Sustainability, 5, 1994-2017; http://doi.org./10.3390/su505199

To Achieve a Sustainable Blue Future, Progress Assessments Must Include Interdependencies between the Sustainable Development Goals

Objective: This study aims to thoroughly explore the relationship between virtual humans in museums and the Sustainable Development Goals (SDGs), focusing on how virtual humans contribute to achieving SDGs in terms of cultural education, resource optimization, and social inclusion. Method: This study uses multiple research methods to explore how virtual human technology in museums advances Sustainable Development Goals (SDGs). A literature review summarizes research on virtual human technology and museum digitalization. A multiple-case study analyzes projects like the Shanghai Museum’s virtual guide "Xiao Ke," the Bay Area Museum’s "Ling Meixiang," and the National Museum of China’s "Ai Wenwen." These cases are chosen based on their integration with exhibitions, unique IP character design, and contributions to SDGs. Qualitative content analysis evaluates their roles in cultural dissemination and resource optimization, highlighting the connections between virtual human technology and SDGs. This provides theoretical insights and practical guidance for museums' digital transformation and sustainable development. Results and Discussion: Virtual humans in museums significantly contribute to Sustainable Development Goals (SDGs) by enhancing education, sustainability, and inclusivity. For SDG 4, they provide multilingual, immersive learning experiences that transcend geographical barriers, benefiting underserved regions through virtual museum tours and online education. Regarding SDG 12, virtual exhibits reduce physical resource consumption, enabling cost-effective cultural services even for smaller museums with limited budgets. In support of SDG 16, virtual humans recreate diverse historical narratives, fostering cultural understanding and inclusivity while amplifying the voices of marginalized groups. These technologies showcase the transformative potential of digital tools in cultural preservation and education. As advancements in artificial intelligence, virtual reality, and augmented reality continue, virtual humans are expected to further enhance audience engagement, cultural dissemination, and sustainable societal development. Originality/Value: This study aims to reveal, through an analysis of typical virtual human projects, how virtual humans contribute to quality education, responsible consumption, and production, and enhanced social inclusion, thereby providing a sustainable development path for the integration of cultural dissemination and digital technology. Furthermore, the paper will propose corresponding strategies and recommendations regarding the application status and future development of virtual human technology in museums, with the hope of providing valuable references for the digital transformation and sustainable development of museums..

In recent decades, it has become increasingly important for countries worldwide—albeit to varying degrees—to adopt and benefit from the development plans and programs promoted by the United Nations and its specialized agencies. Among these efforts are the Sustainable Development Goals (SDGs), whose first phase spanned from 2000 to 2015. Despite notable progress, this phase did not fully achieve its intended goals, which necessitated the modification and enhancement of the SDGs for a second phase covering the period from 2016 to 2030. These updates aim to align with global transformations and to realize the )17( SDGs across their three core dimensions: environmental, economic, and social sustainability. After more than 24 years since the launch of the first phase, the researcher observes that rapid and profound developments have occurred—especially in information technology, data security, network systems, and the emergence of the Fourth Industrial Revolution. This includes the increasing adoption of Artificial Intelligence (AI) technologies, which have significantly impacted organizational and economic landscapes. Accordingly, the researcher proposes the addition of a fourth dimension, namely technological sustainable development, to encompass these advanced digital transformations. Furthermore, from an accounting perspective, it is possible to position accounting as a cross-cutting function within the three original SDG dimensions. Based on this rationale, the researcher introduces a fifth integrated dimension, termed sustainable accounting development, which intersects with all four aforementioned dimensions. This research is particularly significant as it addresses two contemporary and converging themes: artificial intelligence and sustainable accounting development. It aims to analyze the impact of AI technologies on achieving sustainable development in the accounting field and to evaluate the extent to which current accounting professionals can adapt to technological advancements—particularly in data security, digital transformation, and the shift toward becoming digital accountants. The study concludes with conceptual insights and forward-looking recommendations, notably the importance of institutionalizing "technological sustainable development" as an independent fourth dimension alongside the traditional triad of sustainability. Additionally, it recommends introducing "sustainable accounting development" as a non-independent, yet integrative, fifth axis that enhances synergy among the dimensions, leveraging AI technologies in accounting and auditing practices to support long-term sustainable development.

Введение. Современные кейсы компаний наглядно показывают сосредоточенность менеджмента промышленных предприятий на цифровой трансформации и на обеспечении устойчивого развития, которые, как правило, реализуются независимо друг от друга. Однако следует учитывать, что сочетание этих процессов на предприятии, зачастую, даёт синергетический эффект. Целью работы является построение концептуальных моделей взаимодействия и взаимопроникновения цифровой трансформации и устойчивого развития в управлении цифровым развитием промышленного предприятия. Методология исследования. В работе применены методы анализа, синтеза, обобщения и графического моделирования. Использованы результаты исследований российских и зарубежных авторов, опубликованные в высокорейтинговых научных журналах, а также данные официальных веб-сайтов организаций. Результаты исследования. Основываясь на современных взглядах в сфере цифровых технологий и ESG-подхода, автором предложены концептуальные модели интеграции (взаимопроникновения) цифровой трансформации и устойчивого развития промышленного предприятия. Представлена авторская трактовка понятий «ответственное цифровое развитие промышленного предприятия» и «устойчивое цифровое развитие промышленного предприятия» с позиции направленности целей устойчивого развития организации (при ориентации на конкретный вид ответственности или при отсутствии такого предпочтения). Для обозначения развития, отвечающего принципам ESG, предлагается использовать термины «устойчивое развитие формата ESG» и «ESG-устойчивая цифровая трансформация». Указано, что ситуативная приоритизация одного или двух принципов ESG проявляется в осуществлении менеджментом предприятия цифрового ESG-ответственного развития и цифровой ESG-ответственной трансформации. Выводы. Научная новизна полученных результатов заключается в разработке актуальных и позволяющих практическое применение в управлении предприятием моделей, учитывающих научно состоятельные концепты устойчивого развития и цифровой трансформации предприятий. Предложенный набор терминов является полным, поскольку учитывает все возможные сочетания цифровой трансформации и устойчивого развития предприятия. Внедрение авторских концептуальных моделей в систему управления промышленным предприятием позволит организациям соответствовать актуальному тренду всеобщей направленности на цифровизацию и устойчивое развитие. Ориентация на предложенные модели поможет руководителям сохранить и усилить конкурентные преимущества, а также обеспечить устойчивый рост своих организаций. Introduction.Modern company cases clearly demonstrate the focus of industrial enterprise management on digital transformation and ensuring sustainable development, which are usually implemented independently of each other. However, it should be taken into consideration that the combination of these processes at an enterprise often produces a synergistic effect. The aim of the study is to build conceptual models of interaction and interpenetration of digital transformation and sustainable development in the management of digital development of an industrial enterprise. Methods. The study employed the methods of analysis, synthesis, generalization and graphical modeling. The findings of Russian and foreign researchers published in highly rated scientific journals, as well as data from official websites of organizations were used. Results. Based on current views in the field of digital technologies and the ESG approach, the author proposes conceptual models of integration (interpenetration) of digital transformation and sustainable development of an industrial enterprise. The author's interpretation of the notions "responsible digitaldevelopment of an industrial enterprise" and "sustainable digital development of an industrial enterprise" is presented from the position of directing the organization's sustainable development goals (when focusing on a specific type of responsibility or in the absence of such a preference). The author uses the terms "sustainable ESG development" and "ESG-sustainable digital transformation" to designate the development that meets the ESG principles. It is indicated that the situational prioritization of one or two ESG principles is manifested in the implementation of digital ESG-responsible development and digital ESG-responsible transformation by the enterprise management. Conclusion.The scientific novelty of the results obtained lies in the development of relevant and allowable practical application in corporate management models that take into account the scientific and characteristic concepts of sustainable development and digital transformation of enterprises. The proposed set of terms is complete, since it takes into account all possible combinations of digital transformation and sustainable development of the enterprise. The introduction of the author's conceptual models into the management system of an industrial enterprise will enable organizations to comply with the global focus on digitalization and sustainable development. Orientation towards the proposed models will help managers maintain and strengthen competitive advantages, as well as ensure sustainable growth of their organizations.

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

The SDGs (Sustainable Development Goals) program continues the MDGs (Millennium Development Goals) which ended in 2015. Both agendas take the form of sustainable development programs designed by the UNDP (the United Nations Development Program) from the perspective of developed countries. In Indonesia, the sustainable development agenda, especially the SDGs, has been implemented to date but has experienced various obstacles related to issues of public interest and knowledge of the SDGs, as well as the lack of local wisdom values ​​in SDGs programs. Therefore, this research examines the correlation of the extent to which people are interested in acquiring knowledge of sustainable development according to the SDGs framework, including aspects of local wisdom in the SDGs agenda. Data was obtained through a survey of 100 respondents in Yogyakarta City, Yogyakarta Special Region, and then analyzed to see the correlation between interest, knowledge, and local wisdom within the SDGs' sustainable development framework. The research results show that the knowledge related to sustainable development has a positive and significant relationship with interest in the SDGs, including the high level of public understanding of the SDGs program. Apart from that, the level of knowledge of local wisdom is positively and significantly correlated with interest in the SDGs. This can be seen from the fact that people with a high understanding of local wisdom are highly interested in SDGs programs. Keywords: Interest; Knowledge; Local Wisdom; Sustainable Development.

The Sustainable Development Goals (SDGs)Sustainable Development Goals (SDGs), with a set of 17 intertwined goals and 169 targets to fulfill, is a burning topic of the world now. Accepted and adopted as a part of the 2030 Agenda for Sustainable DevelopmentSustainable development in 2015, the SDGs represent an ambition, a vision and a measure of sustainable development. Put simply, it’s a target to achieve. The North-Eastern state of AssamAssam became the very first Indian state to adopt the SDGs and set in motion a robust process to implement them. First with the adoption of ‘Vision Assam 2030’ and later with “Assam 2030: Our Dream, Our Commitment”, the Government of AssamAssam tries to implement the SDGsSustainable Development Goals (SDGs) at the grassroot and localized level. This chapter tries to assess the impact of the SDGs in Assam and also further delves into the growing awareness, tries to evaluate the performance of the SDGs and attempts to draw a roadmap to improve the transparency of the local governmental activities in implementing and achieving SDGs. Based on secondary data analysis, the performance of SDGsSustainable Development Goals (SDGs) in Assam is traced through the state-specific SDG indicators, SDG India IndexSDG India Index score, budgetary allocation, CSRCorporate Social Responsibility (CSR), NFHS data and so on. Sustainable developmentSustainable development is the need of the hour for a better and inclusive growth, and this necessitates the evaluation of the SDGsSustainable Development Goals (SDGs), the rationality of adoption and the impact of the SDGs at the local level, and effective monitoring.

Planetary health: from concept to decisive action

As a response to the urgent call for recovery actions against the COVID-19 crisis, this research aims to identify action priority areas post COVID-19 toward achieving the targets of the sustainable development goals (SDGs) within the 2030 Agenda for Sustainable Development launched by the United Nations (UN). This paper applies a mixed-method approach to map the post-COVID-19 SDGs targets on a fuzzy action priority surface at the country level in Iran, as a developing country, by taking the following four main steps: (1) using a modified Delphi method to make a list of the SDGs targets influenced by COVID-19; (2) using the best–worst method, as a multi-criteria decision-making tool, to weight the COVID-19 effects on the SDGs targets achievement; also (3) to weight the impact of the SDGs targets on the sustainable development implementation; and finally (4) designing a fuzzy inference system to calculate the action priority scores of the SDGs targets. As a result, reduction of poor people proportion by half (SDG 1.2), development-oriented policies for supporting creativity and job creation (SDG 8.3), end the pandemics and other epidemics (SDG 3.3), reduction of deaths and economic loss caused by disasters (SDG 11.5), and financial support for small-scale enterprises (SDG 9.3) were identified as the highest priorities for action, respectively, in the recovery agenda for sustainable development post COVID-19. The provided fuzzy action priority surface supports the UN’s SDGs achievement and implementing the 2030 Agenda for Sustainable Development in Iran. It also serves as a guideline to help the government, stakeholders, and policy-makers better analyze the long-term effects of the pandemic on the SDGs and their associated targets and mitigate its adverse economic, social, and environmental consequences.Graphical abstract

The year 2020 has urged Humanity to rethink the sustainable development agenda. The COVID-19 pandemic rearticulated the gaps in implementing the Sustainable Development Goals (SDGs) to benefit remote regions and and their populations including Arctic Indigenous Peoples. In this brief communication, we want to draw attention to the need of reshaping UN SDGs in light of the ‘new normal’ to promote sustainable development of Arctic Indigenous communities. The UN Agenda 2030 sets priorities that have relevance to the Arctic, with its rapidly changing environmental and social systems that are interlinked to other parts of the globe. Successful implementation of SDGs in the Arctic can only be accomplished through an open and pluralistic dialog among global and Arctic stakeholders with the engagement, equal partnership, and under the guidance of the Arctic Indigenous Peoples. This process, we argue, could start by revising the existing 17 goals and creating five new ones (Sustainable Governance and Indigenous Rights, Resilient Indigenous Societies, Livelihoods and Knowledge systems, Life on Ice and Permafrost, Equity and Equality in Access to Natural Resources, and Investment in Youth and Future Generations) that represent Indigenous People’s knowledge and aspirations for sustainable development. By indigenizing SDGs in the Arctic, we will not only build the Arctic’s own sustainable development framework but attain greater equity and expand the knowledge base of sustainable development globally.

Women are the key to sustainable development

Summary. The article examines the achievements and priorities in the field of sustainable development of the European Union member states by 2030 and its main goals. Progress in achieving the sustainable development goals is analyzed in the context of the impact on the economies of the EU member states. The directions of transformation of the EU economy as a world leader for a sustainable future within the framework of the European Green Deal are identified. The global system of economic indicators used to monitor the implementation of the sustainable development goals of the European Union member states is studied. The 2030 Agenda for Sustainable Development and its seventeen goals, adopted by the United Nations, are the global roadmap for achieving sustainable development in the context of globalized economic processes. The European Union is fully committed to the implementation of the 2030 Agenda for Sustainable Development, and the Sustainable Development Goals are an integral part of the European Commission's work program. Sustainable economic development is characterized by the efficient use of natural resources, rational investment, technological development, and institutional changes or reforms that increase both current and future economic potential to meet the needs of society. Achieving sustainability is the dominant economic, environmental, and social objective of sustainable economic development. Economic development without sustainability is not effective in the long run. Keywords: sustainable development goals, global partnership, economies of the European Union member states, economic policy, resources, global indicator system, innovation, infrastructure, socio-economic stability, sustainable consumption and production.

Introduction. The current state of the external environment, which is determined by the challenges of sustainable economic development, has become an objective basis for the statement: ensuring the successful operation of enterprises (increasing competitiveness and strengthening their potential) is not possible without external factors and rapid response to change, adaptive management mechanisms that can ensure the transition of agro-industrial enterprises to the trajectory of sustainable economic development. Changes in the philosophy of management require appropriate changes in the system of institutions. The institutional logic of development presupposes the existence of continuous institutional formation in systems where innovations take place. Innovations as an element of the essential characteristics of sustainable economic development determine, normatively include the need for changes in the institutional system. The purpose of the article is to determine on the basis of modeling tools the nature of the impact of institutions on achieving the goals of sustainable economic development of the agro-industrial complex. Results. The elements of the institutional basis for the implementation of the sustainable economic development paradigm in the agro-industrial sector of Ukraine are identified, with the allocation of blocks and groups of institutions. Based on the use of cognitive and scenario modeling tools, the priority of institutional blocks of the general matrix of institutions to ensure the achievement of the main goals of sustainable economic development in the agro-industrial complex is determined. It is established that the greatest positive impact of all considered and analyzed institutions have on the goal of sustainable economic development of agro-industrial production, as good health and well-being. The lowest indicators relate to the achievement of high parameters of responsible consumption and production, which necessitates adjustments to the institutional matrix in terms of priority institutions aimed at achieving this goal. Key words: institutes, sustainable development, goals of sustainable development, modeling, development of agro-industrial complex.