Sustainable Development Goals In Countries Research Articles

The Role of Cost Management Accounting in Supporting Sustainable Development in Vietnamese Enterprises

This study was conducted to examine the role of cost management accounting in supporting sustainable development in Vietnamese enterprises. This study attempts to understand how cost management accounting can contribute to sustainable development in Vietnamese companies, including identifying and quantifying environmental and social impacts, improving efficiency and reducing costs, and supporting the development of sustainable development initiatives. The study identifies challenges and barriers in implementing cost management accounting to support sustainable development in Vietnamese companies, including lack of awareness and understanding, lack of standardization and lack of stakeholder engagement. The study builds a framework for integrating cost management accounting with sustainability initiatives at Vietnamese companies, including key components such as defining sustainable development, identifying and measuring environmental and social impacts, quantifying financial impacts, and promoting transparency and accountability. The findings and research framework can be used to support the development of sustainable development initiatives in Vietnamese companies, contributing to the implementation of the country's sustainable development goals and improving the competitiveness and reputation of Vietnamese enterprises.

Valuation of Ratargul swamp forest conservation: Does climate knowledge matter?

The degradation of swamp forest ecosystem services due to the adverse effects of climate change has already been observed. Ratargul Swamp Forest (RSF), the only swamp forest in Bangladesh, provides livelihood and ecotourism opportunities for millions. It forms a crucial nexus between the community's economic well-being and the preservation of a unique, ecologically significant natural habitat. However, this ecosystem has experienced severe degradation due to various climatic and anthropogenic factors. Conservation of this unique ecosystem is expected to play a crucial role in addressing climate change and achieving the country's Sustainable Development Goals (SDGs). This study aims to estimate household Willingness to Pay (WTP) and total economic value for this ecosystem using the contingent valuation under a climate change scenario. The mean WTP is estimated to be 7,360.00 BDT, while the total annual benefit of the RSF conservation program is estimated to be 31,798,129.50 BDT per year using a parametric approach. Our result shows that individuals with higher incomes whose primary livelihood depends on this ecosystem, receive benefits from this ecosystem, and have a good understanding of climate change are likely to pay more for the RSF conservation program. Therefore, implementing a communication policy to increase knowledge about climate change would significantly contribute to conserving this unique ecosystem and thus achieve the country's SDGs and the United Nations REED+ program in developing countries.

The effect of total factor productivity on the food security and livelihood vulnerability of farm households in Bangladesh

Food security and livelihood vulnerability are important issues for the economic sustainability of developing countries like Bangladesh. This study examines the influence of total factor productivity (TFP) on the livelihood vulnerability and food security of rice farming households in Bangladesh. Data from 1,841 rice farming households were extracted from the Bangladesh Integrated Household Survey (2015 and 2018) conducted by the International Food Policy Research Institute. Various statistical methods, such as the stochastic frontier model, principal component analysis, path analysis using structural equation modeling, and multivariate regression, were employed to analyze the data. The study utilizes a multivariate modeling approach that combines the stochastic frontier model to determine TFP and sophisticated methodologies to estimate the livelihood vulnerability index (LVI) and women’s empowerment in agriculture index (WEAI). The LVI, household dietary diversity Score (HDDS), TFP, and WEAI scores were 0.454, 10.72, 0.703, and 0.717, respectively. The results indicate a significant relationship between TFP and both LVI and HDDS. Higher TFP is associated with lower LVI and higher HDDS among rice farming households, suggesting that improving TFP can enhance food security and reduce vulnerability. The multivariate regression analysis reveals that TFP, household wealth index, women’s empowerment in agriculture index, per capita food expenditure, household level welfare, and household size have a positive significant impact on HDDS, while TFP is negatively associated with LVI, per capita food expenditure and household size. The findings underscore the importance of increasing TFP to improve food security, reduce livelihood vulnerability, and achieve sustainable development goals in countries like Bangladesh. Higher TFP yields positive outcomes regarding household dietary diversity and livelihood vulnerability, highlighting the need for agricultural policies that prioritize TFP enhancement. Policymakers and professionals can use these findings as a roadmap to implement advanced agricultural policies to achieve food security and reduce livelihood vulnerability. Improving household dietary diversity and reducing livelihood vulnerability can be achieved by focusing on increasing TFP, enhancing household wealth, women’s empowerment, per capita food expenditure, household welfare, and household size. Therefore, increasing TFP should be considered in the design of policies aiming to achieve SDGs Goal 2.

The SDG relevance-presence map of Hungarian SMEs - The relationship between the SDGs and the three pillar model

Hungary is currently in the early stage of its sustainable development endeavours, with notable strides being made since 2022. The study explores the attitudes of the Hungarian small- and medium-sized enterprises (SMEs) towards the sustainable development goals (SDGs). To achieve this, a two-fold methodology is employed. Firstly, the study utilizes the literature research and the Eurostat database to assess the country's SDG indicators. Secondly, an SME questionnaire is designed to gather relevant information regarding the connected organizational attitudes. To visually illustrate the relevance and the presence of SDGs within Hungarian SMEs, an SDG relevance-presence map is developed, to serve as a crucial milestone for formulating strategies centred around sustainable development in this sector. Based on the results, the SDGs in the operation of SMEs are classified into three groups, which categorization can be clearly connected to the three-pillar model. The research not only elucidates the primary associations, but also provides valuable insights to both policy makers and the Hungarian government. Furthermore, these insights shed light on the elements within which concentrated efforts could yield the greatest improvements for the country. Despite the fact that our research was centred on Hungary, the study underscores the broader applicability of our findings.

An Overview of Digital Media Literacy in Digital Bangladesh

The emergence of Web 2.0 has had an immense impact on the worldwide communication system, including the media. Therefore, traditional media outlets have shifted their focus exclusively to digital platforms. As a blessing of the rise of social media platforms, presses have been able to disseminate information swiftly, solicit reader criticism, and engage in two-way contact. However, gaining literacy, media, and digital media literacy competencies are crucial to benefiting from these information technologies. Besides, by acquiring these literacy skills, citizens of a developing country such as Bangladesh can significantly impact that country's Sustainable Development Goals (SDGs). Moreover, these competencies can help a country's citizens be more aware of fake news, misinformation, disinformation, and malformation. In this regard, the main objective of this article is to give an overview of digital media literacy in Bangladesh. For this purpose, the secondary data analysis method has been used to shed light on the digital inclusion process and development of information and communication technologies (ICT) in Bangladesh. Also, a literature review has been conducted on existing research on digital media literacy in the country. Finally, this research concluded that although the digital Bangladesh process has achieved great success in the short term, the supply of reasonable access to ICT for all the country's citizens will need more time. Thus, Bangladesh's government and non-government organizations and citizens need to go the extra mile to minimize this digital divide. Therefore, some potential components considered in the digital divide are citizens' position in rural vs. urban areas, literacy and income status gaps, and age range.

Does country sustainability improve firm ESG reporting transparency? The moderating role of firm industry and CSR engagement

Sustainable development is a crucial topic of public debate, and the private sector is essential to achieving the United Nations' 17 Sustainable Development Goals (SDGs). Previous research has shown that Environmental, Social, and Governance (ESG) reporting can encourage firms to better integrate sustainability in their strategy. In such context, this study investigates the relationship between a country's SDG achievements and firms' engagement in ESG reporting by analysing a large sample of 1327 firms in 14 countries from 2016 to 2020. Our main finding reveals a significant positive relationship between a country's SDG achievement and firms' ESG disclosure transparency scores. This effect is particularly strong for firms in light industries, firms with a higher Corporate Social Responsibility (CSR) engagement, and those with the presence of women on their boards of directors. We conducted multiple sensitivity analyses, and our findings are robust, which can provide useful recommendations for firms, investors, and policymakers.

How Much Food Loss and Waste Do Countries with Problems with Food Security Generate?

Worldwide, the number of people suffering from hunger is around 702 and 828 million, and 2.3 billion people have moderate or severe food insecurity. This situation is striking, considering that the vast amount of food discarded globally equals 1.3 billion tons annually. For this reason, in 2015, world leaders agreed to a global agenda for 2030, adopting the Sustainable Development Goals (SDGs). Among its objectives, are to fight against poverty, hunger, and gender inequality worldwide and achieve environmental sustainability. With this framework, this article uses a top-down mass balance approach to calculate food loss and waste (FLW) by country’s food security level. In addition, it explores the causes of FLW and its impacts on natural resources, climate change, food security, and the SDGs in countries with a weak and moderate level of food security. The estimated global FLW was 1498 million tons of food in 2017. The most food discarded was concentrated in countries with good food security, 894.3 million tons. In contrast, the lowest food discard occurred in countries with a weak level of food security, 11.4 million tons. The primary outcome of this paper is to establish a link between the levels of food security and food loss in different countries, which may serve as a guide for the design of specific public policies.

CHARACTERISTICS OF ALTERNATIVE ENERGY USE IN AZERBAIJAN: IMPLICATIONS FOR GREEN ENERGY AND SUSTAINABLE DEVELOPMENT

The article examines the development of renewable energy in Azerbaijan and the characteristics of supporting the use of green energy in energy supply. To this end, the article analyses types of renewable energy and green energy forms as part of them. In this context, the article compares green energy with fossil fuels and considers the environmental and economic advantages and disadvantages of using renewable energy. In addition, a study of the current situation in the field of green energy production and consumption in Azerbaijan was conducted, and the consumption of energy products in different sectors of the economy was analyzed comparatively. Furthermore, the possible impact of green energy development on global trends and the local context was studied in the article, using of green energy in the country. In relation to the sustainable development goals as well as relevant international trends, the possibilities of perspective supply of energy types, considering the development trends of the areas and, in this context, the impact of green energy on the country's sustainable development goals, were assessed and proposals were made.

A REVIEW OF CURRENT STATUS OF QUALITY ASSURANCE ARRANGEMENTS FOR PREPARING TEACHERS IN INDIA

Teacher education is a critical component of the Indian education sector; it is a comprehensive system that encompasses pre-service education, in-service education, staff development, and continuing professional development. Teacher education objectives are matched with the country's sustainable development goals, with a special emphasis on contemporary societal, economic, political, and technological achievements. The National Education Policy 2020 (NEP 2020) proposes large and dramatic revisions to the country's education system, its foundation, and its implementation, especially for teacher education (TE). The primary goal of the NEP is to guarantee that teachers receive the best training programmes and to integrate the teacher education into interdisciplinary departments and institutions. This paper reviewed the literature on teacher education reforms and conducts a comprehensive analysis of the initiatives for quality assurance arrangements at national level. This review assisted researchers in gaining a better understanding of major reforms and their current status such as University-school relationships reforms, lengthening of teacher education programmes and research oriented teacher education. The author found the dearth of opportunities for establishing the collaborative relationship among schools and teacher training institutes; insufficiently linkage between teacher education research with teacher preparation programs. Finally, the article concludes by discussing probable prospective improvements and their significance for teacher preparation policies and practices.

Georgia’s Transit Potential – Country’s Competitive Advantage

The recent years witnessed the repeated urgency of Georgia's transport potential. In parallel, Georgia's role in the BRI initiative has become clear. Consequently, Georgia's capabilities have become clearer, however, there are still issues in this regard, the study of which will greatly help the country to achieve SDGs and increase efficiency. To achieve the above objective, complex recommendations have been developed within the scope of the survey that will significantly increase the country's transport potential and attractiveness; however, it should also be noted that the impact of the transit corridor on the achievement of the Sustainable Development Goals (SDGs) to promote inclusive economic development/growth in the long-term perspective should be considered. The survey is dedicated to the analysis of Georgia's transit potential, opportunities, existing problems, challenges and prospects, as well as recommendations for the use of this potential to achieve the country's Sustainable Development Goals (SDGs), which analyzes the country's top priorities, current risks and economic development opportunities. Keywords: Transit potential

Buddhist Nuns with Social Security Work In Vietnam Today And Some Issues Posed

Social security is an indispensable condition for any country to be able to maintain economic, social, political stability, etc. for its own country, and Vietnam is no exception. Over the years, together with the Vietnam Buddhist Sangha, Buddhist nuns have made many important contributions to social welfare activities for people from different angles, such as taking care of orphans and children. orphaned without support; participate in relief and social assistance activities for people in ethnic minority areas, areas with special difficulties, activities to prevent and combat social evils,… On the basis of evaluating the achievements, the author clarifies some limitations and difficulties in the process of this Buddhist work, thereby offering some solutions and recommendations to promote social welfare activities. An association for the people of the Nuns to contribute to the successful implementation of the country's sustainable development goals in the process of international development and integration.

International spillover effects in the EU's textile supply chains: A global SDG assessment

Successful implementation of the Sustainable Development Goals (SDGs) requires world countries to account for actions that inadvertently generate negative impacts on other countries. These actions/effects are called ‘spillovers’, and can hinder a country's SDG progress. In this work, we analyse negative social spillover effects, focussing specifically on the occupational health and safety aspects of workers in textile supply chains. We select two indicators: fatal accidents and non-fatal accidents that take place in global supply chains for satisfying consumption of textile products (such as clothing, leather products) by European Union (EU) countries. Specifically, we scan global supply chains originating in countries outside of EU for meeting the demands of its citizens. To this end, we employ a well-established technique of multi-regional input-output analysis, featuring information on 15,000 sectors for 189 countries, to scan international supply chain routes that are linked to consumption of textile products by EU countries. Our findings suggest that Italy, Germany, France, Spain, Poland, Belgium and Portugal are collectively responsible for about 80% of both fatal- and non-fatal accidents that are attributed to the EU's consumption-based footprint. These findings not only call for a need for coherent SDG policies that consider spillover effects, but also the need for these effects to be included in EU's strategic instruments and policy-related tools.

Risk to investment and renewables production in the United States: An inference for environmental sustainability

With the increasing drive toward cleaner environment, accessing lower risk investment with financing opportunities has remained a pertinent hurdle to achieving a paradigm shift from the business-as-usual approaches to a responsible climate actions and environmental awareness. On this note, the current study examined for the first time the impact of the risk to investment on environmental quality over the period of 1984–2017 for the case of the United States. Considering that the burning of fuels constitutes the largest source of Greenhouse gas in the United States, this study employed energy carbon emissions both as a proxy for environmental quality and dependent variable. The real Gross Domestic Product and renewable energy production were both incorporated in the carbon function model as an additional explanatory variable that was examined by a handful of empirical tools. Importantly, the study found that an associated lower risk to investment is a suitable and significant approach toward improving the quality of the environment in both the short and long run. Similarly, the production and utilization of renewable energy exhibits a statistically significant and desirable impact on environmental quality i.e renewable energy production and utilization improves environmental quality. However, the study found that economic expansion significantly spur hindrance to environmental sustainability. This study justifies that risk associated with all investment aspects is fundamental to environmental quality, and thus posing an indirect health and socioeconomic concerns. Additionally, the result proved that the circumstance of renewable energy waste and energy loss to transmission arising production-consumption disparity is negligible. Moreover, the robustness and diagnostic test affirms the validity of the investigation. Thus, this study proffers a relevant policy mechanism toward the attainment of the country's sustainable development goals via cleaner productivity, especially from the perspective of associated risks in public and private low-carbon and clean technologies financing.

Mirroring risk to investment within the EKC hypothesis in the United States

In reality, economic expansion cannot be paced-up enough. This account for a potential trade-off between income and environmental degradation that is expectedly feasible at a maximum level of income. On this note, the current study looked at the validity of income-environmental degradation (Environmental Kuznets Curve, EKC) hypothesis especially amidst risk to investment in the United States over the period 1984–2017. Considering that the burning of fossil fuels constitutes the largest source of Greenhouse gas (GHG) in the United States, this study employed energy carbon emissions as a proxy for environmental quality and as a dependent variable. While the study employed renewable energy production as additional explanatory variable, it implemented the Autoregressive Distributed Lag (ARDL) technique in addition to a set of cointegration techniques. Importantly, the study found that the EKC hypothesis is valid for the case of the United States but not without a non-significant trade-off of risk to investment. Additionally, renewable energy production exhibits a statistically significant and desirable impact on environmental quality in both the short and long-run. In general, the study posited that while environmental sustainability is achievable at maximum level of income, it is likely attainable at the detriment of risk to investment. Hence, this observation should trigger a potential policy mechanism that minimizes risk to investment in light of the attainment of the country's sustainable development goals (SDGs).

Value Created by Culture in the Context of Sustainable Development: a Case Study of the Baltic States

Culture is playing an increasingly important role in achieving sustainable development goals in countries. The value created by culture is important and an integral part of each country’s economy. The article is designed to establish the relationship between the value created by culture and the implementation of countries’ sustainable development goals through a detailed conceptualization of culture as an integral part of sustainable development. Conceptualization seeks to integrate culture into the concept of sustainable development by giving it three distinct roles in the process of evaluating sustainable development. The paper examines in detail the goals of sustainable development and their links with culture, highlighting the indicators that have been further used in the research. To assess the contribution of culture to the national economy, the number of cultural enterprises, value added in the cultural sector and turnover were estimated in order to compare employment in the cultural sector in different EU28 countries, and Min / Max indices were calculated. The study identified the relationship between the goals of sustainable development and the value created by culture, using a measure of connection strength. Statistical analysis of the data undoubtedly confirms that cultural contribution to the achievement of the SDGs is significant as there is a very strong positive relationship between the cultural value index and the SDGs achieved in all three case studies.

Аудит реализации национальных целей

The article discusses the issues of control over the expenditure of funds in the implementation of national goals. The author refers to the documents that regulate this area of activity, connects their main provisions with public administration, shows how the Accounts Chamber of the Russian Federation participates in the audit of budget expenditures and thereby contributes to the sustainable development of the country, the formation of effective public administration systems. In 2019, the Accounts Chamber of the Russian Federation analyzed the progress of 8 of 13 national projects and identified significant risks that affect the achievement of the planned results. The audit results indicate systemic management weaknesses. Based on the analysis, the Accounts Chamber of the Russian Federation offered the Government of the Russian Federation to transform the internal financial audit of chief administrators of budget funds into an internal audit of the activities of state bodies. Regarding the main goal-setting of the internal audit, it is proposed to determine the tasks of analyzing the achievement of goals and assessing the effectiveness and efficiency of the use of budget funds. The Accounts Chamber of the Russian Federation has proposed to the Government of the Russian Federation to transform the internal financial audit of chief administrators of budget funds into an internal audit of the activities of state bodies. The author emphasizes that only an effective multi-level audit system will not only raise the implementation of national projects to the proper level, but also make a significant contribution to the achievement of the country's sustainable development goals. Combining the efforts of all interested parties will allow us to adequately meet the challenges of the time and ensure high-quality achievement of national goals set by the President of the Russian Federation.

Determinants of Facility-Based Childbirth in Indonesia.

Background Reducing maternal mortality remains a significant challenge in Indonesia, especially for achieving the country's Sustainable Development Goals (SDGs) by 2030. One of the challenges is increasing delivery at healthcare facilities to ensure safe and healthy births. In Indonesia, research on factors affecting women's use of facility-based childbirth services is scarce. Objective This study was conducted to identify the determinants of facility-based deliveries in Indonesia. Methods This study used data from the Indonesia Demographic and Health Survey of 2012, with a cross-sectional design. An odds ratio with 95% confidence intervals (CI) was employed to outline the independent variables for the determinants, including maternal age and education, place of residence, involvement in decision-making, employment status, economic status, and number of antenatal care visits. The dependent variable in this study was the place of delivery: whether it took place in healthcare or nonhealthcare facilities. The statistical significance was set at p<0.05 using bivariate analysis and binary logistic regression. Results This study showed that a high level of education (OR: 3.035, 95% CI: 2.310–3.987), high economic status (OR: 6.691, 95% CI: 5.768–7.761), urban residence (OR: 2.947, 95% CI: 2.730–3.181), working status (OR: 0.853, 95% CI: 0.793–0.918), involvement in decision-making (OR: 0.887, 95% CI: 0.804–0.910), and having more than four visits to antenatal care centers (OR: 1.917, 95% CI: 1.783–2.061) were significant determinants of delivery at healthcare facilities. Conclusion Efforts to improve facility-based childbirth in Indonesia must strengthen initiatives that promote women's education, women's autonomy, opportunities for wealth creation, and increased uptake of antenatal care, among others. Any barriers related to maternal healthcare services and cultural factors on the use of health facilities for childbirth in Indonesia require further monitoring and evaluation.

Effects of Eco-Label Knowledge on Chinese Consumer Preferences for Certified Wood Flooring: A Case Study in Chongqing City

Abstract Expanding the use of eco-labeled wood flooring in China is an important step in achieving the country's sustainable development goals. For a deep understanding of the relationship between the knowledge of the eco-label and consumer preferences for certified wood flooring in China, this study assessed consumers' purchase intention (PI) and price premium (PP) for Forest Stewardship Council (FSC)- and China Environmental Labeling (CEL)-labeled wood flooring versus nonlabeled wood flooring. A total of 367 face-to-face interviews were conducted at building material markets in Chongqing City with visitors planning to purchase wood flooring in March 2018. The results showed, first, that 21 percent of respondents knew the FSC label, and 65 percent of respondents intended to buy FSC-labeled wood flooring with a PP of 41 CNY/m2. Second, 46 percent of respondents knew the CEL label, and 81 percent of respondents intended to buy CEL-labeled wood flooring with a PP of 48 CNY/m2. Third, the knowledge of the FSC label positively affected consumers' PI and PP, but the knowledge of the CEL label only influenced PI for certified wood flooring. This study showed that the eco-label knowledge played a main role in consumer preferences for certified wood products and suggested that different strategies should be considered in promoting FSC- and CEL-labeled wood products in the Chongqing market.

Impact of Environmental Education On the Knowledge and Attitude of Students Towards the Environment

Environmentally aware and empowered youths are potentially the greatest agent of change for the long term protection and stewardship of the environment. Thus environmental education which promotes such change will enable these youths to have a greater voice on environmental issue if effectively implemented in Nigeria. Hence, this study was conducted to assess students’ level of knowledge and attitude towards the environment. The survey was conducted on 130 respondents who were full time students of environmental education in a federal university in Edo state, Nigeria. The result revealed that high level of knowledge and positive attitude towards the environment among the students. Also it was observed that the relationship between their knowledge and attitude towards the environment is a negative, little or no relationship. Therefore, it was concluded that environmental literate students especially in tertiary institutions are being nurtured to foster EE in Nigeria. Thus the researchers recommend that more needs to be done to promote and encourage EE at all levels in the country especially by the government and its agency to ensure effective implementation; nongovernmental organizations and international bodies all have a role to play in the country sustainable development goals.

After the Road Came: Insights into the Nexus of Food Security and Malnutrition in Northwestern Nepal

The United Nations Decade of Action on Nutrition 2016–2025 and the 2030 Agenda for Sustainable Development call on all countries and stakeholders to work together to prevent all forms of malnutrition by 2030. In Nepal, these considerations are at the forefront of the country's Sustainable Development Goals. To aid in this effort, this article presents a case study from the mountainous Humla District, Nepal, that was designed to better understand how the arrival of the first road in this area is affecting food security and nutritional status, and how these 2 variables are interrelated. Data from participant observation, interviews, the Household Food Insecurity Access Scale questionnaire, and a region-specific food frequency questionnaire suggest that while the road provides more reliable access to market-sourced food than before, villagers' intake of many micronutrients remains below recommended levels, as most of the market-purchased foods are nutrient poor. Data also suggest that this population is experiencing the double burden of malnutrition: simultaneous cases of underweight and overweight. High food security levels among those in the malnourished/overweight group could easily mask this emerging public health concern. This study provides an analytical framework to better understand the nexus of food security and nutrition, and offers evidence-based recommendations for decreasing food insecurity and malnutrition in mountainous regions, which will help achieve the goal of preventing all forms of malnutrition by 2030.