The state of SDGs and sustainability practices of public sector entities: Evidence from under-investigated context

Abstract

The role of public sector entities is considered significant to achieving the global agenda of SDGs by 2030. Therefore, the purpose of this study to evaluate the state of SDGs and sustainability practices of public sector entities in Nigeria. To achieve the study's objective, we use survey method to get first-hand information from relevant practitioners in the field of sustainability in the public sector entities in Nigeria. The study obtained information from 251 respondents from 20 public sector entities from 10 different sectors. Also, to further extract information on the state of SDGs and sustainability practices of public sector entities in Nigeria, we desk examine the Voluntary National Review (VNR) reports on SDGs and sustainability issues for years 2017 and 2020 respectively. The findings show there is a growing interest in the public sector organizations towards SDGs and sustainability among practitioners and policy makers. Also, the findings reveal that lack of tools and standardizing procedure is the biggest challenge encountered in tracking and measuring sustainability and SDGs issues. There are three major implications observed from the findings. First, there is need for public-private partnership in advancing sustainability agenda especially in developing economics. Second, international standard-setters should endeavor to issue a global framework to standardize SDGs and sustainability reporting process. Third, the theoretical validation of stakeholder theory perfectly fits in with SDGs and sustainability practices which represents the interest of stakeholders.