The Role of Sustainable Business Practices in Achieving the SDGS: a Case Study of Rural Agricultural Communities

This study aims to assess the impact of budget, human resources, and village technology on the achievement of Sustainable Development Goals (SDGs) in villages across West Sulawesi. By concentrating on West Sulawesi, the study offers insights into the specific challenges and opportunities of the local context, which could be applicable or adaptable to other regions in Indonesia. A quantitative and relational approach was employed to examine the contribution of key factors toward achieving the SDGs. The findings revealed that the budget has a negative and significant effect on the achievement of village sustainable development goals, human resources are crucial and play a vital role in reaching these goals, and technology is highly beneficial in advancing rural development objectives. The implementation phase of this research focuses on applying the insights gained from the study of how budgetary contributions, human resources, and technology can support the achievement of Sustainable Development Goals (SDGs) at the village level. This phase will involve practical steps for village governments, stakeholders, and community members to ensure successful outcomes. The implementation will be driven by participatory approaches, capacity-building programs, and the adoption of appropriate technologies, in line with budgetary allocations and available human resources. The expectation of this research is to increase transparency and accountability in budget allocation, clear strategies and support communities to use village budgets to address SDGs and increase local government and community involvement in resource allocation decisions.

Implementation of Sustainable Development Goals (SDG) as a sustainability framework has opened rich opportunities for academic research in accounting to investigate firm’s SDG reporting. This study contributes to provide empirical evidence on association between SDG Disclosure and firm value in ASEAN context. This research explored variety of SDG disclosure targets in the sustainability report and examine the effect on firm value. There are 804 sustainability reports published during 2015-2021 analyzed in this study. Result revealed that all SDG targets have been addressed by the companies in their sustainability practice. However, some targets are more prioritized than other targets. Firms’ contribution towards SDG targets mostly focuses on providing decent works and economic growth, good health and well-being, implementing responsible production and consumption, and taking action toward climate change. Further, SDG disclosure is positive and significantly associated to an increase in firm value which means that it helps investor and wider stakeholder in firm valuation. The results support for evaluating the implementation and achievement of SDG in each country to determine future strategies.

Purpose: This research aims to describe the implementation of Sustainable Development Goals (SDGs) in provincial regional governments in Indonesia. Method: The research uses secondary data from the Indonesian Central Statistics Agency with the main data being the Sustainable Development report. The research uses a descriptive quantitative approach with comparative analysis of sample averages with the achievement of sustainable development goals at the national level. Results and conclusion: The research results show that data on achieving sustainable development at the provincial level is very limited and there are six SDGs goals that do not have achievement data. Even though there are limited data, the available SDGs achievement data of eleven achievements shows that the average achievements of provincial regional governments are similar to the SDGs achievements at the national level. This shows that the provincial government's policy regarding SDGs is in line with the central government. Measurement of SDGs achievements in provincial regional governments must be completed and is an obligation to be presented through the Central Statistics Agency's reporting in the future, considering that provincial regional governments' SDGs achievements are an inseparable part of national SDGs achievements. Implications of the Research: The SDGs program at the provincial level must be improved and the formulation of measurement and implementation must be simplified so that provincial governments are able to prepare complete SDGs statistics. Originality/value: This research reveals that the implementation of the SDGs program at the provincial level is in accordance with the implementation of the SDGs at the national level.

The literature has long pointed out the energy consumption of blockchain technology, including in the context of the Sustainable Development Goals. The paper includes, with this aspect in mind, an analysis of existing and proposed crypto-asset regulations, in particular the draft MiCA regulation. This analysis was conducted to answer the research question of how current and proposed regulations on crypto-assets address the issue of energy consumption by blockchain networks. However, the analysis of these regulations should not be limited only to the impact of blockchain technology on electricity consumption and greenhouse gas emissions (Sustainable Development Goals 7 and 13) but also consider other aspects of the crypto-asset impact, i.e. its effect on the implementation of Sustainable Development Goals 8, 8.1., 8.2, 9.3, 8.10, 10.5., 10c. Therefore, it is necessary to ask the research question whether crypto-asset regulations, both in force and those proposed, take these goals into account and are conducive to their realization. The research used the dogmatic-legal method based on analysis of draft and existing legislation, and took into account the literature on the subject. The study found that the analyzed crypto-asset regulations of some European countries, Japan and a number of US states, as well as the draft MiCA regulation as of October 2022 and draft federal regulations in the US, do not address the problem of regulating the energy consumption of blockchain networks used for issuing and trading crypto-assets and thus do not directly affect the reduction of electricity consumption by these networks and thus the reduction of greenhouse gases. On the other hand, they are undoubtedly relevant to the achievement of Sustainable Development Goals 8.1., 8.2, 9.3, 8.10, 10.5., 10c. In addition, legal regulation of crypto-assets facilitates blockchain systems that enable more efficient management of energy distribution, particularly green energy, which contributes to the achievement of Sustainable Development Goals 7 and 13. It follows that despite the lack of provisions aimed directly at reducing the energy consumption of crypto-asset emissions and trading in the existing and proposed crypto-asset regulations analyzed, these regulations contribute positively to the achievement of the Sustainable Development Goals. This does not mean, however, that the idea of reducing the energy consumption of blockchain networks through legal regulation, particularly for private networks, should be abandoned – rather, such targeted regulation should be contained within energy law.

The achievement of Sustainable Development Goals (SDG) is hampered by slow adoptions of new technologies. The Improved cook-stove has been designed to offer many benefits that lead to the achievement of food security, and the green, renewable and affordable fuel dimensions of the SDGs. However, there is low adoption of improved cook-stoves among the rural populations in Kenya. The rural population still rely on traditional cook-stoves. This study therefore sought to analyse how the traditional cook­ stove is not fully contributing to the achievement of Sustainable Development Goals as it should. The Research Questions of the study were: What are the socio - economic realities of the communities in the use of cook stoves? What are the aspects in the traditional cook-stoves that do not allow it to fully contribute towards the achievement of Sustainable Development Goals in Uasin Gishu County? The study utilised Qualitative research approach and it is a case study of U asin Gishu County in Kenya. There were 20 respondents for the study who were selected using purposive sampling technique. Both primary and secondary data were used for the study. Primary data was collected using interviews and observation data generation tools. The data was then analysed qualitatively using the thematic data analysis. The study reviewed the theoretical and empirical literature on the traditional cook-stoves. The secondary data was then analysed to determine how the traditional cook-stove is a barrier to the achievement of Sustainable Development Goals (SDG). From the study findings, the study concludes that to a large extent the traditional cook-stove is a barrier to the achievement of Sustainable Development Goals (SDG) especially in issues related to poverty, health, energy, climate change and sustainable forest management. It is anticipated that the study will be significant in emphasising the adoption of improved cook-stoves and the use of Biogas, liquefied petroleum gas (LPG) or other alternative cooking energy. The study will also have policy implications for energy and environment conservation in Kenya as well as promote the achievement of Sustainable Developments Goals.

Purpose – The goal of the research was to test a general assumption about culture contribution to sustainable development via the relationship between culture-related indices and the achievement of specific sustainable development goals. Research methodology – Linear regression analysis along with robustness testing was used to test research hypotheses. The data set is represented by 19 explanatory variables and 2 dependent variables, which are proxies for sustainable developments goals Decent Work and Economic Growth and Industry, Innovation and Infrastructure – Innovation index and Global competitiveness index. The data were collected from 27 European countries for the period 2011–2020. Findings – Statistical analysis revealed relationship between sustainable development indices and culture development of European countries. Decent Work and Economic Growth demonstrated more significant relationship to cultural development than the Industry, Innovation and Infrastructure Development. Research limitations – The findings are limited by the fact that some variables were missing. Practical implications – The outcomes of the research allow to define the structure of relationship between sustainable development goals and cultural development indicators. Originality/Value – The research results have indicated that the achievement of sustainable development goals Decent Work and Economic Growth and Industry, Innovation and Infrastructure Development are affected by the level of cultural development.

This research is meant to analyze students' scientific literacy skills. Scientific literacy is one of the key skills needed to develop a generation capable of solving problems and overcoming challenges, which will support the achievement of the Sustainable Development Goals (SDGs). This research is descriptive research using a mixed method, and uses data collection techniques in the form of scientific literacy tests and interviews with science teachers. The competencies used as a reference for analysis are the scientific literacy competencies developed by PISA, namely: the first competency is explaining phenomena scientifically; the second competency is constructing and evaluating designs for scientific investigations and critically interpreting scientific data and evidence; and the third competency is researching, evaluating, and using scientific information for decision-making and action The results of a research study conducted at a public junior high school in the Bangkalan area, involving 68 students, showed that the students' scientific literacy skills were still in the low category, with many influencing factors, both external and internal to the students. The conclusion of this study is that low science literacy skills pose a challenge to supporting the SDGs. Therefore, a transformation in science learning processes is needed to train students' scientific literacy skills to support the achievement of several SDGs.

National innovation systems and the achievement of sustainable development goals: Effect of knowledge-based dynamic capability

Objective: This study was conducted to determine the effect of regional complexity, local government size, and local revenue on the potential for fraud in supporting the achievement of sustainable development goals (SDGSs) in local governments in South Sulawesi. Methods: This study used a descriptive quantitative method where data were collected from secondary data derived from the Central Statistics Agency (BPS), local government financial reports and the South Sulawesi Provincial Audit Board (BPK) audit report. The research population was all districts / cities in South Sulawesi, with a total of 24 districts / cities. The analysis technique used was multiple linear regression analysis. Results and Discussion: The results proved that: 1) There is a positive and significant effect of regional complexity on the potential for fraud in districts / cities in South Sulawesi. The high complexity of regional management in South Sulawesi causes the potential for fraud to occur. South Sulawesi, which is an area that has high complexity with good governance, strongly supports the realization of the achievement of Sustainable Development Goals (SDGs). 2) The size of local government, both in terms of area and population, shows a very small effect on the potential for fraud in districts / cities in South Sulawesi province, this is supported by internal controls that are already running well so that the potential for fraud is small. 3).Regional Original Revenue has a significant effect on the potential for Fraud. Local governments with high local revenue tend to be more vulnerable to fraud, due to the large resources managed. The implementation of good governance can increase local revenue and at the same time prevent fraud. Local revenue can contribute positively to the achievement of Sustainable Development Goals (SDGs) through improved public services and good financial management. Research Implications: Research can be used as a reference material and improve performance for auditors and authorized institutions regarding fraud that may occur in local government by being able to find out the factors that influence and minimize fraud. Originality/Value: The data source used in the form of secondary data in the government sector is a novelty of this research because previous researchers used primary data.

Water stress is a major challenge present in drylands and it generally leads to an uneven progress in social, economic, and natural systems. However, its impact on the achievement of sustainable development goals (SDGs) in drylands remains unclear. By establishing a comprehensive assessment system incorporating SDGs progress evenness, this study has assessed water stress and its impact on sustainable development in Inner Mongolia, a typical and representative area of Eurasian drylands. Our results suggest that although Inner Mongolia has experienced rapid progress towards its SDGs, disregarding the evenness of SDGs progress overestimates the current situation and ignores regional gaps. Many poorly performing SDGs have made little progress over the past few decades, thus intensifying uneven progress goals. Further analyses have examined how water resources are associated with these problems. Moreover, multiple SDGs related to human essential needs and environmental conservation, including SDG 1 (no poverty), SDG 2 (zero hunger), SDG 3 (good health and well-being), SDG 7 (affordable and clean energy), and SDG 12 (responsible consumption and production), were significantly positively correlated with ecological water consumption, whereas SDGs related to economic growth, such as SDG 8 (decent work and economic growth), were positively correlated with industrial water consumption. These findings suggest that a conflict in water allocation for the achievement of different SDGs accounts for the uneven progress across the SDGs and therefore this impedes the sustainable development of these drylands. Therefore, we argue that industrial upgrading, regional planning, and management policies should be integrated into a single unified framework from an SDGs perspective to relieve water stress, thus promoting sustainable development in drylands.

Given the deficiency of many countries in achieving the Millennium Development Goal (MDGs), the United Nations at its 2015 General Assembly, launched the Sustainable Development Goals (SDGs) as a new developmental strategy with a new terminal date for 2030. Countries including Nigeria, can effectively achieve most of the SDGs (reduce poverty by half, zero hunger and decent work and economic growth) if they emphasise the development of the nature, role and productivity of the private sector. This paper seeks to examine the general relevance of SDGs and assess the role of private sector in achieving SDGs in Nigeria. The methodology adopted is narrative textual; use was made of secondary sources of data to achieve this objective; It is found that, Nigeria is one among the 18 countries that are off track to halve multidimensional poverty by 2030. This is manifest in the high unemployment and dimensionally poor population (Poverty World Headquarters) among other factors, resulting to general low SDGs performance score. It also reveals that, the Nigerian SDGs implementare not strategic in the engagement of the private sector in the implementation of SDGs in Nigeria; low involvement of private sector in the national medium development plan, poor sensitization and awareness about SDGs among private sector operators leading to their non-inclusion of SDGs in the annual plans. It is recommended that, there should be increased strategic private sector engagement in SDGs implementation through awareness and conscious planning.

The article analyzes the Russian Federation constituent regions’ sustainable development goals (SDGs) achievement. Identified are the determinant Russian regions, the driving force and the reason for their coherence in achieving sustainable development goals. The study is based on a systematic approach using the method of statistical, neural network and cluster analysis. Results. The study has revealed a contradiction expressed in priority of “SDG 7. Fixed capital investments by areas of investment in terms of “Production of electricity from renewable energy sources, including generated by solar, wind, geothermal power plants, as well as activities to ensure their performance”” line of business and underperformance in terms of “SDG 16. Russia’s position in the rating of the World Bank’s Doing Business project in terms of the “Getting credit” indicator. The work shows priority in relation to “SDG 3. Life expectancy at birth”, which is implemented through national projects. Analysis of the large Russian clusters regional importance identified the Moscow region by “SDG 1. Proportion of the population living below the national poverty line” and “SDG 3. Life expectancy at birth”. The analysis of interregional ties revealed determinant regions, the existence of which is supported by the dynamics of the developing Russian market, which is far behind countries with developing economies.

Abstract. The article deals with the conceptual and applied principles of forming a sustainable environmental management policy in the context of global environmental challenges. Against the backdrop of climate change, environmental degradation, loss of biodiversity and increasing anthropogenic pressure, the paper analyzes the relevance of implementing a “green recovery” strategy as a tool for achieving environmental safety and economic sustainability. Particular attention is paid to the relationship between effective natural resource management, economic productivity and the achievement of sustainable development goals, in particular in the context of the twelfth Sustainable Development Goal on responsible consumption and production. The scientific approaches to the assessment of natural capital are generalized, with an emphasis on the importance of integrated indicators of sustainable development of regions, which take into account economic, environmental, social, infrastructure and innovation components. The article substantiates that the balanced use of natural resources, reuse, increasing the regenerative capacity of ecosystems and the introduction of green economic incentives are key elements of the modern model of environmentally oriented management. Goal. The purpose of the paper is to reveal approaches to rational and balanced management of natural resources as a key factor in ensuring environmental safety and achieving the goals of sustainable development of Ukraine, to substantiate the need to improve national policy in this area, taking into account global challenges and European integration benchmarks. To achieve this goal, in the context of European integration processes, it is necessary to study sustainable development goals, objectives and indicators in the direction of responsible consumption to ensure the transition to rational consumption and production models. Methodology. The study is aimed at generalizing scientific approaches to the assessment of natural capital, with an emphasis on the importance of integrated indicators of sustainable development of regions, which take into account economic, environmental, social, infrastructure and innovation components. Results. Scientific approaches to the assessment of natural capital are summarized and it is substantiated that the balanced use of natural resources, reuse, increasing the regeneration capacity of ecosystems and the introduction of green economic incentives are key elements of the modern model of environmentally oriented management. Originality. The advantage of this approach may be the standardization of the assessment methodology, which allows for the simultaneous analysis of indicators measured in different units. In addition to the traditional economic, social and environmental criteria, the methodology also includes an assessment of indicators related to innovation and infrastructure. Such a comprehensive approach significantly expands the analytical scope of the study and increases the importance of the integral index as a tool for assessing sustainable development. Practical value. Highlighting the links between effective management of natural resources, economic productivity and achievement of the Sustainable Development Goals, in particular in the context of the implementation of the twelfth Sustainable Development Goal on responsible consumption and production, as well as substantiating the approach to assessing natural capital, with an emphasis on the importance of integrated indicators of sustainable development of regions.

Developments around new technology are opening new avenues for business, commerce, and management. From instantaneous, low-cost transaction processing, clearing, and settlement to the management of government & commercial banking ledgers, disruptive technologies like blockchain has numerous applications in financial engineering and innovative product development. Distributed ledger technology can be used to develop innovative Shariah-compliant products including financial instruments that are beneficial for the growth and development of the Islamic finance industry along with the achievement of Sustainable Development Goals (SDGs). In this paper, blockchain technology is proposed to develop Sukuk to finance development infrastructure projects in Pakistan. With adequate governance, innovative products along with legal and regulatory support, Islamic finance has the potential to make a reasonable contribution towards the development of infrastructure along with the rising standard of living for people, eventually supporting Sustainable Development Goals (SDGs) set by the United Nations General Assembly in 2015 for the year 2030. Rigorous infrastructure is the key to the successful implementation and achievement of Sustainable Development Goals (SDGs).

Introduction/Main Objective: This study presents research that makes a theoretical contribution to the literature on the achievement of sustainable development goals (SDGs), and provides empirical evidence of the role of corporate governance (CG), type of ownership, and capital structure of companies in Indonesia in achieving the SDGs. Background Problem: This research is motivated by the phenomenon that the business sector plays major roles in economic growth, damage to the natural environ­ment—as well as its preservation—well the social life of local and global communities. The active involvement of the business world is needed to support the achievement of the SDGs. This research is important because the president directors and president commissioners (as proxies for CG) are the parties that play the biggest roles in their companies in achieving the SDGs. In addition, owners can pressure directors and commissioners to commit to achieving SDGs. A capital structure that reflects the company's financial flexibility also plays a role in realizing the SDGs. Novelty: This research uses unique proxies for the SDGs and CG variables. The SDGs are proxied using the SDG index, covering 17 SDGs fields, consisting of 101 items.CG is proxied by the competence of president directors and president commissioners. Competence is measured by level of education, work experience, and global insight. In addition, research examining the effect of the four types of ownership and capital structure on the SDGs is still very limited. This research was conducted on all companies listed on the Indonesia Stock Exchange during the period 2017 to 2021. The samples were taken purposively, with certain criteria. The dependent variable is SDGs, while the independent variables are CG, type of ownership, and capital structure. The analysis technique uses multiple linear regression. Findings/results: The research proves that the president commissioner, government, and individual shareholders, as well as leverage have a significant positive effect on SDGs disclosure. Meanwhile, domestic institutional share­holders, capital structure, and company size negatively affect SDG’s disclosure. Conclusion: The results show that the president commis­sioner, government, and individual shareholders become the key shareholders who significantly affect the company’s SDG disclosure policy. Thus, the results confirm and support the stakeholder theory and stewardship theory.