Understanding students’ responses to university SDG-focused projects

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

Recently, sustainable development goals (SDGs) have been the requirement of every organization around the globe that requires researchers and regulators' focus. Hence, the present study examines the impact of corporate social responsibilities (CSR) in addressing the SDGs of manufacturing companies in Malaysia. The current article also examines the mediating impact of organizational effectiveness among the linkage of CSR and SDGs achievement. The researchers have used the survey method and taken the questionnaires for data collection. The current article has also applied the smart-PLS to analyze the data collected from selected respondents. The results indicated that CSRs have a positive linkage with the SDG’s achievement. The findings also exposed that organizational effectiveness significantly mediates among the linkage of CSR and SDGs achievement in manufacturing companies of Malaysia. The article has guided the policymakers regarding developing the regulations related to the SDG’s achievement through CSR and organizational effectiveness.

Situated within the context of ‘Transforming our World: the 2030 Agenda for Sustainable Development’ and the associated 17 Sustainable Development Goals (SDGs), this article explores some current understandings about corporate social responsibility (CSR) and related ethical and sustainable business policies and practices within UK-based global businesses. It also considers the potential lessons for small and medium enterprises (SMEs) based on the approaches of global companies. The research engaged senior CSR managers from UK global brand businesses to discuss their CSR perceptions and practices. To the surprise of researchers, the participants described how they were moving past ‘CSR’ to instead use the SDGs as their framework. The findings suggest that global companies are reframing CSR within the broader concept of sustainability, influenced by the SDGs, and are willing to offer advice to SMEs as part of a broader supply chain collaboration process. While there is emerging literature focusing on the practical implications of the SDGs for global business, there appears to have been less attention to the potential for knowledge sharing between global companies and SMEs linked to the SDGs. Our research asked participants about recommendations for SMEs and these are also discussed in this paper. Our intention is to make a particular contribution to the latter area of inquiry and demonstrate the relevance of the SDGs to business, regardless of size.

This study aims to analyze and examine the impact of CSR programs that are oriented and support the sustainable development program of PT Bio Farma (Persero). This research also focuses on analyzing the influence of CSR variables on SDGs with ROE as an intervening variable. This type of research is explanatory research with a quantitative approach. The data source comes from secondary data in the form of financial reports and corporate sustainability reports published on the company's official website from 2018 to 2021. The results of this study indicate that PT Bio Farma (Persero) has partially implemented the GRI Standards with a total score of 66%. In addition, the results of data analysis show that: 1) CSR has a significant positive effect on SDGs; 2) CSR has no significant effect on ROE; 3) SDGs has no significant effect on ROE; 4) The effect of CSR through SDGs on ROE is not significant.

Purpose: The purpose of this research is to investigate the relationships between a number of SDG’s important aspects. This study looks at Islamic business risks, macroeconomics, disclosure related to Corporate Social Responsibility (CSR), and the effect of having female members on the board of directors on the value of the company. Theoretical framework: The theoretical basis is the literature on the relationship between the Sustainable Development Goals (SDGs) and the business practices implemented by corporations. The study's findings indicate that while macroeconomics does not have an impact on female directors' financial performance, it does have an impact on firm value. Female directors and corporate valuation are unaffected by CSR Disclosure, although financial performance is. Sharia business risk has an impact on female directors and firm value but has no impact on firm value itself. Design/methodology/approach: Data was gathered quantitatively. Using the use of partial least squares structural equation modelling, we studied surveying information from 27 samples, and the research period was 5 years, so the total data was 135 data (27x5 years). Findings: According to the findings, the contribution to the SDG's are a. Reduction of Inequalities (SDG 10), b. Poverty Eradication (SDG 1) and Productive Employment (SDG 8), c. Energy Sustainability (SDG 7) and Environmental Protection (SDG 13), d. Quality Education (SDG 4), e. Health and Wellbeing (SDG 3), f. Innovation and Infrastructure (SDG 9), g. Sustainable Water Environment and Clean Water (SDG 6), h. Peace, Justice, and Strong Institutions (SDG 16). The value of the company is impacted by female directors and financial performance. The effects of macroeconomics, CSR disclosure, and sharia business risks on firm value cannot be mitigated by female directors. Financial performance mediates the impact of CSR disclosure and sharia business risk on company value but not the impact of macroeconomics on firm value. Research, Practical &amp; Social implications: This research aimed was to investigate the potential correlation between the adoption of business practices by corporations and the attainment of the Sustainable Development Goals (SDGs). Also, to investigate the connections between various important elements in a networked corporate environment. This study's primary target areas include macroeconomics, Islamic business risks, Corporate Social Responsibility (CSR) disclosure, and the effect of having female directors on the board of directors on corporate value. Originality/value: The study's worth lies in the additional insights it gives into the potential correlation between the adoption of business practices by corporations and the attainment of the Sustainable Development Goals (SDGs).

Attention to environmental issues caused by company activities, especially in the manufacturing sector, is very important. Although many companies implement green accounting, profitability, and corporate social responsibility (CSR), the main challenge lies in measuring their impact on sustainable development goals (SDGs). This study aims to examine the effect of green accounting, profitability, and CSR on SDGs with firm size as a moderating variable. The sample consisted of 25 manufacturing companies listed on the IDX during the 2020-2023 period selected using a purposive sampling technique resulting in 100 observations. Data were collected using a documentation approach sourced from annual reports, sustainability reports, and PROPER reports and analyzed using the PLS-SEM method. Hypothesis testing was carried out using patch analysis. The results of the study indicate that (1) green accounting has a positive and significant effect on SDGs (p-values ​​0.000), (2) profitability does not have an effect on SDGs (p-values ​​0.225), (3) CSR has a positive and significant effect on SDGs (p-values ​​0.001), (4) firm size weakens the effect of green accounting on SDGs (p-values ​​0.000 and original sample -0.265), (5) firm size cannot moderate the effect of profitability on SDGs (p-values ​​0.381), and (6) firm size cannot moderate the effect of CSR on SDGs (p-values ​​0.599). This study contributes to the development of legitimacy theory and stakeholder theory and provides practical implications for companies in managing social and environmental impacts more effectively.

Universities as determining institutions for achieving the Sustainable Development Goals (SDG) of the 2030 Agenda, have been little studied at the level of web communication. In this aspect, this research focuses on the web communication of the SDGs. Sustainable Development (SDG) in Catalan universities in 2021. It is notable, the terminological diversity of Corporate Social Responsibility (CSR) as a means to achieve the SDGs, and through higher education, different objectives are achieved, therefore, its transparency is of great interest. The conceptual evolution of the term CSR, between Circular Economy, Social and Solidarity Economy, Economy of the Common Good, SDG and other non-exclusive terms, identifies a CSR evolved in line with the ESG (Environmental , Social and Governance ) criteria (Peña et al . 2022). The study analyzes the web transparency of CSR and the SDGs, along with the transparency of the SDG icons as graphic indicators of these challenges. The study analyzes the web communication of the Sustainable Development Goals (SDGs) in Catalan universities, exploring the content of the 17 SDGs on their web pages through the section referring to Corporate Social Responsibility (CSR) and with the web transparency of the icons of the SDGs (since the UN considers that graphic communication further facilitates the communication of the prescriptions of the 2030 Agenda, with graphic visibility of responsible commitments). The methodology used is exploratory through web analysis of the information transparency of the SDGs of universities in 2021. The research contributions reflect the need for greater web transparency of the SDGs in Catalan universities in 2021, although web communication related to people and climate change stands out in the 17 challenges analyzed. The limitations of the study are the short period analyzed, since the websites are constantly updated, and the small sample investigated, referring to Catalan universities, although in future works all Spanish universities will be considered. The practical implications are the need to provide more web transparency to CSR and the SDGs for the Sustainable Development of Society, since, through the web communication of universities, they encourage the professionals of the future to be more transparent in these areas. The study focuses on universities as socially recognized institutions that must train future professionals in the SDG philosophy, in line with the 2030 Agenda and the 2019 European Green Deal. The value of the study is to contemplate the web transparency of the SDGs in universities, through their CSR communication and, through the graphic web communication of SDG icons.

The Sustainable Development Goals (SDGs) 2030 is the United Nations development agenda for developing the economy, society, and environment. Moreover, Corporate Social Responsibility (CSR) is an emerging topic in the business world. The paper aims to pursue business students’ knowledge and perception of CSR activities linked to SDGs. The quantitative research design and descriptive research analysis were used. The data were collected from business learning students of three public universities in Bangladesh. CSR’s perception-related items positively correlated with Spearman’s Rho’s formula. The descriptive statistics revealed perceptions of CSR activities among respondents, which are directly and indirectly related to SDGs. In addition, the two-tailed Mann-Whitney U test and Kruskal-Wallis H test showed a variation of perceptions among groups. The findings of this study showed respondents had an acceptable knowledge level on CSR activities. There was a positive perception of respondents on economic and social dimensions of SDGs and mainly included in philanthropic and economic fields of CSR. Besides, their consciousness of the environmental dimension related to ethical and legal activities of CSR concepts was comparatively low. Finally, favourable knowledge and perception of business studying students in CSR activities are imperative for the successful implementation of SDGs.

Digital social innovation: An overview and research framework

PurposeResearch suggests the hotel industry has grown to integrate corporate social responsibility (CSR) programs towards addressing issues relating to the sustainable development goals (SDGs). Nevertheless, how the progression of research has influenced the field of CSR and the SDGs remains unexplored. This paper aims to address the knowledge gap.Design/methodology/approachThe research is based on a review of 230 papers from Scopus Indexed Journals – both mainstream and specialty. A content analysis was conducted to identify the major themes and the evolution of CSR research in the hotel industry.FindingsRecent CSR research has tended to shift towards issues such as CSR communication and reporting from its earlier focus on the perceptions and practices of CSR. The SDGs, in general, and environmental sustainability, in particular, remain on the periphery of hotel industry’s CSR initiatives. This raises concern about the ability of CSR programs to facilitate the SDGs by 2030. This study highlights that both stakeholders (e.g. consumers, employees) and business forces (e.g. financial bottom line) can shape the hotel industry’s CSR strategies in contributing to the SDGs and greater sustainability.Originality/valueThe research advances the CSR and sustainability literature by undertaking a comprehensive review of business research on CSR in the hotel industry focusing on the SDGs, and advancing and facilitating discussion on existing knowledge in this field and how the field can be further developed.

Corporate Social Responsibility (CSR) is the self-regulation adopted by business organisations compatible with the law, ethical principles and international practices. CSR is fundamentally an ethical concept intended to serve society in general and secure the financial interests of shareholders and stakeholders in particular. The core of CSR is “बहुमुख विकासो गंतव्यः” (Multi-dimensional Development) and “society at large should be served.” Adopting a robust and coherent CSR strategy is integral to sustainability and sustainable development. In the changing global business landscape, integrating CSR and sustainability is a prerequisite towards creating a sustainable and socially responsible business. For enabling businesses to satisfy, social expectations in today’s business landscape. The interconnection between CSR and sustainability is essential, focal and crucial. In a fast-changing business environment, sustainability and stability are as much needed as reform, perform and transform. Sustainability brings out stability in the requirements of the environment and aims at conserving the resources provided by nature. CSR strategies contribute to sustainability and assist business organisations to achieve social, economic and environmental performance. In the above context, the present study makes a modest attempt to conceptualise CSR, sustainability, and sustainable development as well as interpret and analyse the connection and interdependence between CSR and sustainability. This study finds that CSR practices can more meaningfully contribute towards the accomplishment of sustainability and Sustainable Development Goals (SDGs) if business organisations adopt a long-term comprehensive approach to yield productive results. The scholar finds that CSR needs to align with an organisation’s objectives and values to operate socially and sustainably

Corporate Social Responsibility (CSR) is the self-regulation adopted by business organisations compatible with the law, ethical principles and international practices. CSR is fundamentally an ethical concept intended to serve society in general and secure the financial interests of shareholders and stakeholders in particular. The core of CSR is “बहुमुख विकासो गंतव्यः” (Multi-dimensional Development) and “society at large should be served.” Adopting a robust and coherent CSR strategy is integral to sustainability and sustainable development. In the changing global business landscape, integrating CSR and sustainability is a prerequisite towards creating a sustainable and socially responsible business. For enabling businesses to satisfy, social expectations in today’s business landscape. The interconnection between CSR and sustainability is essential, focal and crucial. In a fast-changing business environment, sustainability and stability are as much needed as reform, perform and transform. Sustainability brings out stability in the requirements of the environment and aims at conserving the resources provided by nature. CSR strategies contribute to sustainability and assist business organisations to achieve social, economic and environmental performance. In the above context, the present study makes a modest attempt to conceptualise CSR, sustainability, and sustainable development as well as interpret and analyse the connection and interdependence between CSR and sustainability. This study finds that CSR practices can more meaningfully contribute towards the accomplishment of sustainability and Sustainable Development Goals (SDGs) if business organisations adopt a long-term comprehensive approach to yield productive results. The scholar finds that CSR needs to align with an organisation’s objectives and values to operate socially and sustainably

Can we learn survival and success in isolation? Can Luxury Companies afford to think of Corporate social responsibility (CSR) as an optional aspect? This paper discusses pioneering steps towards CSR in the context of the rapidly expanding luxury market. This further impels these brands to tradeoff between Profit-Planet, revisiting the initiatives and impediments pragmatically. The scholars have advocated the inspirational forces behind CSR contributions varying from the environment's need to strengthen goodwill to serve sustainability/existential crisis to institutional expectations. The stakeholders have augmented expectations from luxury brands towards society with each passing year in proportion to the revenue. This shift not only bags goodwill and promotes positive word-of-mouth in the industry but also enhances the brand's reputation. Luxury brands, often seen as symbols of opulence and exclusivity, are inherently expected to demonstrate social and environmental responsibility. Additionally, there is a growing awareness among consumers who seek brands that align with their values, making CSR a strategic imperative for luxury companies to maintain their brand reputation and customer loyalty. CSR is crucial for luxury companies, especially from a long-term sustainability and Sustainable Development Goals (SDGs) perspective. These market giants are at par with the SDG goals: SDG 1(No Poverty), SDG 3 (Good Health and Well-being), SDG 4 (Quality Education), SDG 8 (Decent work and economic growth), SDG 10 (Reducing inequalities), SDG 12(Responsible Consumption and Production), etc. In essence, CSR is not just a moral imperative for luxury companies, it is a strategic necessity that aligns their business objectives with the global agenda for sustainable development, ensuring long-term viability and relevance in a rapidly evolving world.

Drivers and nuances of sustainable development goals: Transcending corporate social responsibility in family firms

This study examines the importance of Sustainable Development Goals (SDGs) in the Corporate Social Responsibility (CSR) framework in shaping environmental and sustainable development among future leaders in Malaysia. While higher education plays a significant role in advancing the SDG agenda, further research is required to understand its role in community engagement, especially among younger generations who become leaders in the forthcoming year. University CSR engagement with the SDGs often fragments, with theoretical discussions taking precedence over conversations about practical applications. This often leads to neglecting SDG agendas during CSR hands-on initiatives. This study employs a combination of quantitative sampling, online and in-person questionnaires, and structural equation modelling (SEM) to evaluate and conclude the findings. Results indicated that young generations were still confused and unfamiliar with SDG's environmental and sustainability issues. The study found that attitudes significantly predict behavioural intentions in SDG-driven CSR initiatives. However, statistical evidence does not support the impact of subjective norms and control beliefs on behavioural intentions. Therefore, it highlights the importance of promoting an attitude of optimism and encouraging active involvement in sustainable development initiatives. The study underscores the importance of integrating SDG-driven CSR initiatives to cultivate a generation committed to sustainable development and global inclusivity. This research contributes valuable insights for policymakers and educators to design effective strategies that promote active participation and contribution among future leaders in Malaysia. JEL Codes: Keywords: Corporate Social Responsibility (CSR), Future Leaders, Higher Education, Sustainable Development Goals (SDGs), SDG-driven CSR initiatives.