Terms Of Sustainable Development Research Articles

Understanding the Sustainability Reporting Landscape and Research Opportunities in Accounting

ABSTRACT I first distinguish the terms economic growth, economic development, and sustainable development. I then discuss the term ESG and why this term is used with respect to the corporation. I follow with a discussion of the shareholder primacy perspective and how this perspective plays a defining role in corporate law, corporate governance, and asset management. I argue that the shareholder primacy perspective is not appropriate for sustainability reporting because when a firm pollutes the environment, reduces biodiversity, or has inequitable social policies, it does not bear the full cost of its action; society and the planet does. Therefore, providing sustainability disclosures that are relevant to investors misses the point that sustainability disclosures are motivated by the desire of other stakeholders to learn about externalities. I discuss the different standard setters in the sustainability space and how accounting and measurement play key roles. I close with a discussion of research opportunities. Data Availability: Data are publicly available from sources indicated in the text. JEL Classifications: K22; L21; M41; M48; Q56; Q58.

The Role of Social Innovation in Promoting Sustainable Development at Al-Balqa Applied University

This research aimed to identify the impact of social innovation in its dimensions (increasing social capabilities, community need, changes in social relations) on sustainable development in its dimensions (environmental, economic, social, and technological). It also aimed to identify the level of social innovation at Al-Balqa Applied University and the level of sustainable development at the university. The study uses the descriptive analytical approach, with the questionnaire as the study tool.The study sample, which was drawn from the study population in a simple random way, reached (150) faculty members at Al-Balqa Applied University.The results showed that the levels of social innovation and sustainable development at Al-Balqa Applied University were average. The results also showed a statistically significant effect at a significant level (α ≤ 0.05) for social innovation in terms of its dimensions (increasing social capabilities, societal need, changes in social relations) on sustainable development in terms of its dimensions (environmental, economic, social, and technological) at Al-Balqa Applied University. The research recommended preparing and conducting courses, seminars, and workshops on an ongoing and periodic basis for employees, especially with regard to developments in social innovation.

Urban Digital Twin and urban planning for sustainable cities

Cities nowadays need to have long-term visions and perspectives to achieve the ambitious targets for which vast investments are being made. They need to act with competence and capability-based planning, and to come up with suitable solutions. Technology is unquestionably a factor of crucial importance when aiming for these targets. Digital innovation, based on data knowledge, analysis and projection, is crucial to tackle the most demanding challenges of our times. The methodological approach proposed here is an Urban Digital Twin applied to cities as a predictive model to obtain a projection of their development in terms of sustainability.

Effect of Civic Education on Effective Leadership and Sustainable Development

This study examined how civic education affects both sustainable development and successful leadership. The goal of the study was to evaluate the role civic education played in sustainable development and the impact it has had in solving leadership problems currently occurring in many nations, regions, towns, organizations, and even religions around the globe. This research clarified the terms civic education, sustainable development, and leadership; it also looked at the connections between civic education and leadership, the effects of civic education on leadership qualities, and the connections between civic education and sustainable development. It became clear that the lack of civic education in schools is the cause of leadership problems at various levels and in different settings. It argued that the only answer to diverse leadership problems in different nations is political education. The various theories of leadership, which contends that meeting a group's needs and wants is the core of management, were used in the study to support our claims. According to this theory, a leader has only performed his duties well when he has contributed to the efficacy and group cohesiveness. Through televised public forums, print media, and television announcements, it is advised that the significance and effect of civic education on sustainable development, leadership, and good governance be consistently conveyed to students, undergraduates, and the public at large.

Land use changes impact on selected chemical denudation element and components of water cycle in small mountain catchment using SWAT model

Land use changes are extremely important in the context of land and water management. This study examines impact of land use and land cover (LULC) changes on nitrate nitrogen, outflow and surface runoff in the agriculture catchment in the Polish Carpathians using the Soil and Water Assessment Tool (SWAT). The study covers 25-year (1995–2019) and was divided into three periods relating to different LULC patterns (1995–2004, 2005–2012, 2013–2019). The LULC maps used were based on aerial photos from 1997, 2009, and 2016. The SWAT was calibrated and applied to periods with variable LULC (in simulation 1) and by keeping the LULC constant during the period 1995–2019 (simulation 2; the LULC from 1997) to determine the impact of LULC changes on the analysed variables. The ongoing LULC changes were found to have resulted in a reduction of cultivated land area (by 72 %) and an increase of grassland (by 45 %), forest (by 2 %) and urbanised areas (by 17 %). The SWAT model achieved reasonable accuracy. The model results tend to overestimate the load of nitrate nitrogen and underestimate outflow and surface runoff. The LULC changes resulted in a decrease in outflow between 1995 and 2004 of 24 % in comparison to 2013–2019, and a decrease in surface runoff of 12 %. At the same time, there was a significant decrease in nitrate nitrogen load of 68 % (from 13.0 kg ha−1 in 1995–2004 to 4.2 kg ha−1 in 2013–2019). If the LULC of 2013–2019 was restored to 1997 conditions (as in simulation 2), the outflow and load of NO3-N would be higher by 16 % (12 % in simulation 1) and 67 % (55 % in simulation 1) in relation to the observed values. The impact of LULC on the analysed parameters was spatially differentiated between subbasins depending on the scale of the land use changes. The research conducted here indicates that planning and managing the effects of LULC changes is of key importance for sustainable development in terms of the quantity and quality of water.

AGRI-CARE – One Stop Solution for Modern Farming and Agriculture

Abstract: The objective of the project is to create a website called AGRI Care which aims in improving agriculture and also helps in sustainable development in terms of economy, moderanization and create technology ease to the farmeres and the frontline workers on the farms. Micro level planning is recommended for our country due to the fact that it has increased population. The AGRI-Care website is created using software components like HTML, CSS and Javascript in the front end. Here we propose solutions for Smart Irrigation System using the combination of technologies like Machine Learning and Internet of Things. Also the smart irrigation system is implemented along with fertilizer prediction, crop prediction and disease presiction upon the integration with IOT based cloud services. The website also contains and element called agrihub which makes the life of farmers easy by networking and exchange of knowledge and other professional services. The agri news section contains recent and updated information related to improvements in latest practices involved in agriculture

Control of sustainable development and economic security of the organization on the basis of qualimetric accounting of the quality of its assets

The article deals with the issues of monitoring the sustainability of development and ensuring the economic security of the organization. A classification of indicators for monitoring and evaluating sustainable development in terms of significance (weight) and integrality into three categories is proposed. Organizational and methodological aspects of accounting for the quality of products and assets in determining their fair value for calculating indicators of the efficiency of the use of production resources are recommended. Normal restrictions have been established to control the sustainability of the organization’s development and ensure its economic security. Proposals on the regulation and planning of costs for the production of agricultural products are recommended.

An Innovative study on Rural Planning with Cultural Integration as a Tourism Development Model

In the 2017 report of the 19th National Congress, it was pointed out that the issue of agriculture, rural areas, and farmers is a fundamental issue related to the people's livelihood of the country. The solution of the "three rural issues" must always be the top priority of the work of the whole Party and the implementation of the rural revitalization strategy. In the context of the rural revitalization strategy, this paper analyzes the current situation of Chahaer Youyii Qianqi, Inner Mongolia, and the drawbacks of the traditional tourism model. The study finds that the traditional model of tourism is a single "show and view" commercial complex, which rarely reflects the original Mongolian ethnic identity, spiritual connotations and sustainable development strategies. The analysis is intended to provide an overall plan for the village and to create a new type of village with sustainable development in terms of housing, tourism, agriculture, and pastoralism. The aim is to create an experiential tourism model based on the integration of multiple ethnic groups, the restoration of the original Mongolian form of habitation through a combination of clustered units, the development of cultural integration, the principle of sustainable development, the diversification of tourism forms, the diversification of industrial structures, and the construction of a complete infrastructure.

The role of the school in educating young people on sustainable development A study of the opinions of a sample of teachers and parents in Aden Governorate))

The study aims knowing the role of the school in educating young people on sustainable development, as the role of school and education in general is one of the most important roles in light of the changes that our contemporary world is witnessing, such as the occurrence of diseases and epidemics, climate change, and waste of resources; It is necessary to search for the role of the school in educating young people on sustainable development to preserve the elements of life in the present and the future, so the research problem is to search for the role of the school in educating young people on sustainable development in the economic, social and environmental aspects The study was based on the analytical descriptive curriculum and type of study, an applied field where (85) teachers and guardians were selected in the province of Aden, and the researchers reached a set of results, summarized in the following: - The respondents (teachers and parents) agreed on the school's important role in sustainable development, especially in the three axes: - the economic axis, the social axis, and the environmental axis. The researchers also found that there are no significant statistically significant differences between teachers and parents in their views on sustainable development in the three axes, the economic, social and environmental axis. - Also, there are significant statistically significant differences between the respondents in their views on sustainable development in the three axes (economic, social and environmental) according to the variable of school quality (public and private) in favor of the private school. The researcher developed a set of recommendation, including: 1-Develop diverse and rolling curricula according to school levels; Pupils are defined as sustainable development in terms of concept, importance and objectives. 2- Establish diverse class, non-class activities in public and private schools, which focus on raising awareness of the different areas and dimensions of sustainable development, economic, s0ciol and envir0nmental. . 3- Establish local, regional and international competitions at the center of sustainable development as one of their main pillars, and ensure the participation of students at the basic level in these competitions to help foster and foster sustainable thinking among the student community. Key word: The role, School, Young people, sustainable development

PROBLEMS OF THE DEVELOPMENT OF HOSPITALITY ENTERPRISES IN THE 21ST CENTURY

Purpose. The aim of the article is to determination of the main problematic aspects of the development of hospitality enterprises in the 21st century by the main spheres of influence. Methodology of research. The theoretical and methodological basis of the research is the fundamental provisions of modern economic theory, the scientific works of leading scientists in the field of hospitality. The following methods were used to achieve the goal: monographic, systematization, description – to identify and characterize approaches to defining the problems of tourism development in the 21st century; abstract and logical – for expressing one's own assumptions and forming conclusions. Findings. The article summarizes the main problematic aspects of the development of hospitality enterprises in the 21st century by the main spheres of influence. It has been determined what these are, in particular: social and economic problems related to the development of society, its values, transformations of economic relations, the impact of economic crises, etc.; the problem of dependence on transport and mobility of tourists; infrastructure problems; problems of technological support (at the level of digitalization of processes and the level of knowledge and skills of personnel regarding the use of information and communication technologies). It has been proven that social and economic problems are related to barriers to sustainable development in terms of three main components, in particular: social norms, a certain structure of values and the distribution of resources. It was established that the problems of suspension of transport, deterioration of transport connections, which countries face during viruses, economic crises, wars, strikes, political crises cause a reduction in the level of mobility of tourists, which, in turn, is a prerequisite for problems of tourist service at the level of hospitality enterprises . It was determined that problems with transport, in particular, aviation, represent a special threat for enterprises in the field of hospitality focused on international tourist flows. It is noted that transport problems are more characteristic of developing countries. It is indicated that if this issue is resolved, most countries will be able to become attractive for the growth of investments and the development of the hospitality sector. It was noted that the solution to the problems of infrastructural provision involves the creation of an infrastructure that includes both objects of the restaurant, hotel, tourist, excursion sectors, as well as objects of information and communication technologies (broadband and mobile Internet), transport infrastructure, medical infrastructure (although b first medical aid services), other additional infrastructure, the functioning of which can act as an additional factor in increasing the interest of tourists, etc. It was determined that in order to solve the problems of technological support, it is necessary to: create attractive financial and credit conditions that will enable the purchase of the latest digital technologies; increasing the level of readiness of personnel to improve digital skills and knowledge. Originality. Approaches to the identification of problems of the development of hospitality enterprises were systematized, which made it possible to substantiate the direction of their influence on the activities of enterprises and the possibilities of solutions. Practical value. Systematized approaches serve as a scientific basis for determining ways to solve the problems of development of hospitality enterprises in developed and developing countries. Key words: the field of hospitality, digitalization, social and economic problems, the problem of dependence on transport and mobility of tourists, infrastructure problems, problems of technological support, personnel skills, information and communication technologies.

Mountain-water-forest-farmland-lake-grassland-sandland holistic protection and restoration engineering and landscape ecology.

Theoretical researches and practices on the life community of mountain-water-forest-farmland-lake-grassland-sandland mosaic and its protection and restoration have been gradually developed in China, which demands the support of a systematic disciplinary theory. Landscape ecology, as an interdisciplinary science of geography and ecology, can meet such demand thanks to its macroscopic spatial theory and technical system. Here, landscape ecology is taken as the supporting discipline of holistic protection and restoration for mountain-water-forest-farmland-lake-grassland-sandland mosaic. Firstly, we clarified that life community of mountain-water-forest-farmland-lake-grassland-sandland is a heterogeneously mosaic landscape, which bears all the characteristics of landscape and thus follows the principles of landscape ecology. Secondly, we expounded how the basic principles of landscape-ecological construction could be applied to the planning and evaluation of holistic protection and restoration for mountain-water-forest-farmland-lake-grassland-sandland mosaic. Finally, we summarized the new trend of landscape-ecological construction research, listed the theoretical and practical problems to be solved, and discussed how the projects of holistic protection and restoration for the mountain-water-forest-farmland-lake-grassland-sandland mosaic can provide a variety of practices for seeking the solutions. The combination of landscape ecology and practical restoration projects would generate effective solutions to realize sustainable development in terms of ecology, economy, and society in China and even the whole world.

Устойчивое развитие и зеленый рост в стратегиях регионов: заявляемые намерения и финансовое обеспечение

The subjects of the study are strategic plans for the socio-economic development of the regions of the North-Western Federal District (NWFD). The purpose of the work is to assess the ambitiousness of regional strategies to achieve the goals and objectives of the Sustainable Development Agenda in accordance with the UN General Assembly resolution adopted on September 25, 2015 (regarding the environmental component). The article discusses strategic plans for the socio-economic development of the regions of the Northwestern Federal District, in terms of the environmental component of sustainable development. A comparative analysis of the positions of the regions in the available rankings is carried out, highlighting the role of the ecological component. The goals and objectives formulated in regional socio-economic development strategies are analyzed and compared with the objectives of the Sustainable Development Goals (SDGs). The degree of compliance of regional goals and objectives with the Sustainable Development Goals has been revealed. The assessment of the financing of environmental programs from regional budgets is given. The conclusion is made about the low level of ambition of regional strategies in comparison with the Agenda in the field of sustainable development in terms of the environmental component. Environmental objectives in the formulation of regions only partially correspond to the essence of the SDGs. Substantially most of the environmental objectives of the SDGs are not reflected and disclosed in regional strategies, which, however, does not prevent the SDGs from being singled out separately in regional strategies, which are largely consonant with the current problems of regional development that require priority funding.

Politics and the sustainable development goals: Tourism Agenda 2030 perspective article

Políticas y objetivos de desarrollo sostenible: artículo de perspectiva sobre la agenda de turismo 2030ResumenPropósito la Agenda 2030 constituye el marco normativo para gran parte del pensamiento contemporáneo sobre el turismo sostenible. Este artículo de opinión analiza la naturaleza intrínsecamente política de los ODS y sus implicaciones para el turismo y la sostenibilidad. Diseño/metodología/enfoque este artículo destaca las dimensiones políticas del posicionamiento del turismo dentro de los ODS.Resultados este artículo pone de relieve los continuos desafíos en la política más amplia del desarrollo sostenible en términos de la evolución de la Agenda 2030 y su implementación. Destaca que los ODS funcionan como una forma de metagobernanza, en particular, para el desarrollo y el turismo sostenibles.Originalidad/valor este artículo refuerza la importancia de comprender las políticas de la Agenda 2030 al situar el turismo sostenible y los ODS en un contexto político más amplio y la importancia de la metagobernanza. Al hacerlo, este artículo contribuye a los continuos debates teóricos sobre el marco del turismo sostenible que son clave para comprender las políticas del desarrollo sostenible, y los ganadores y los perdedores en las políticas de turismo.

INTERCONNECTION OF THE PROCESS OF DIGITALIZATION AND THE CONCEPT OF SUSTAINABLE DEVELOPMENT

The purpose of this study is to identify the relationship between the digitalization of the economy at all levels and sustainable development, namely its impact on the economic, social and environmental components. To achieve the goal, a number of modern general scientific research methods and techniques were used, namely: abstract-logical, including analysis and synthesis, induction and deduction; clarification of the essence of the main concepts and categories, generalization – for the review of information sources, study of domestic and foreign experience; system analysis – for the purpose of a holistic perception of the object of research and a comprehensive analysis of the connections of elements within the defined problem as a whole; problem-oriented – for scientific substantiation of strategic priorities and their organizational and economic aspects.
 The digital economy is an important driving force of economic development and building a digital economy has become a global consensus. However, in accordance with the concept of sustainable development, the digital economy has both positive and negative effects on the social and environmental component. This article analyzed the impact of the digital economy on sustainable development in terms of the economy, society and the environment. Digital technologies are used in industry, education, energy, medical care, communal services and other industries, which significantly increases the efficiency of economic activity. Various countries have formulated a number of political strategies for the development of the digital economy. In 2020, although the economies of various countries have been greatly affected by the Covid-19 pandemic, the digital economy continues to show good development dynamics and good development prospects. The digital economy has become a key driving force for the world’s largest countries, which contributes to the sustainable recovery of the economy under the conditions of the impact of the pandemic. However, when a country develops a digital economy, it must pay attention to the problem of “digital inequality”, use digital technology to protect the ecological environment, and implement laws on electricity consumption.
 The theoretical conclusions, approaches and recommendations suggested in the article can be used to work out modern development strategies of both the state and the enterprise, in the conditions of the digitalization process to achieve the goals of sustainable development.

Russian retail ESG transformations development

The article analyse the formation of the sustainable development paradigm and the ESG agenda in Russia. The activities of the largest Russian retailers: leaders in sustainable development and companies with a weaker position in this area is revealed. The relationship between the form of the company and its position in the ESG ratings has been noted. Thus, companies that are required to provide information publicly are higher in level than non-public ones. A characteristic feature of passing the ESG rating assessment is getting high scores in terms of the G-aspect and the E-aspect associated with the demands of the modern market. The authors recommended deepening activities in the field of sustainable development in terms of training employees in digital and environmental competencies, and to strengthen communication strategies regarding the ESG agenda of the largest retailers.

Study design and implementation of a pyrolysis device for the production of fuel and gas from plastic waste

In this study, a local pyrolysis system was created to recover oil from used polypropylene (PP) plastic waste for the production of fuel and gas. The system was initially tested with two kilograms of waste plastic for three hours. This technique displays various sustainable development in terms of energy, using gas as the primary source of heat and using gas created throughout the process as a secondary or auxiliary source to hasten the decomposition process. The reactor chamber's original size could not support the pressure needed for the pyrolysis process. The second experiment was modified to have the following dimensions: height (30 cm), diameter (15 cm), and thickness (5 mm) resulting in a volume of 5301.44 cm3. A volume of one liter of liquid fuel, grease, and gas in various percentages of 80%, 10%, and 10%, respectively, was produced from one kilogram of type (PP) waste. Additionally, the heat pressure inside the chamber rises as the pyrolysis breakdown temperature grows. The research recommends utilizing catalysts in the pyrolysis of (PP) production to reduce the temperature necessary to break the bonds between hydrocarbon molecules. It is necessary to carry out an isolation process for plastic waste before the pyrolysis process. It is preferred to physically treat plastic waste, such as shredding and cutting it into little pieces before using it and depositing it in a pyrolysis device, while also adhering to occupational safety and security regulations.

Reducing the Carbon Footprint by Cultivating and Consuming Spirulina: A Mini-review

Increased carbon emissions have increased global warming resulting in tremendous changes in the climate factor. Climate change has brought drought, cyclones, floods, tsunami, irregular rainfall patterns threatening food security, cleanwater, etc. To reduce the impacts of global warming that are detrimental to humanity and the biosphere, global nations have agreed to reduce carbon emissions and go for a low carbon footprint in all industrial and commercial activities. This study analyzes the cultivation and consuming spirulina (Arthospira platensis) as a win-win situation for sustainable development in terms of GDP as well as carbon capture &storage (CCS).

The SDGs in the EU Cultural Policies: an institutional communication perspective

The main goal of this research is to analyze the experts’ opinions on cultural sustainability and the importance of sustainable development in the EU cultural policies. Besides, the research analyses how institutional communication may contribute to the introduction of the sustainable development, and, specifically, of the SDGs in the European Union cultural policies’ definition. In order to achieve these objectives, we share a survey with several experts in EU cultural policies. The experts’ conclusions show that the SDGs need to be explicitly included in the cultural policies, adding a more practical perspective through specific projects and action plans. Institutional communication is a strategic factor for the success of sustainable development in terms of cultural policies and cultural sustainability in the European Union.

The Solid Waste Management System and Its Impact on the Sustainable Development of the Resort Area. A Case from Kazakhstan

The article examines the current management system for heavy household waste (MSW) in resort areas in Kazakhstan. The work carried out an assessment of the municipal solid waste management infrastructure, which used the data of experts in the field of sustainable development in terms of environmental impact. The analysis of the prerequisites for the creation of a solid waste management system in the Shortandy-Burabay and Bayanaul resort zones has been carried out. Analysis of the dynamics of production and consumption waste generation shows a sharp tendency for their increase in recent years in the areas of resort areas. This is mainly due to the improvement in the general economic situation. The sanitary situation in resort areas is significantly complicated by environmental pollution by waste from settlements, recreational complexes, industrial and agricultural enterprises. Waste from production and consumption is stored in certain places, the organization and content of which in most cases does not meet regulatory requirements. The article proposes an integrated solid waste management system. The introduction of an integrated management system will reduce the volume of waste disposal, as well as bring economic and social effects in the considered resort areas.

Spatial-temporal pattern evolution and influencing factors of coupled coordination between carbon emission and economic development along the Pearl River Basin in China.

The Pearl River Basin (PRB) is a significant area for economic development (ED) and ecological protection in China. Studying the relationship between carbon emission (CE) and ED is crucial for China and the world to cope with climate change and achieve CO2 reduction. For 48 cities in the PRB, we used the coupling coordination model and geographically weighted regression model to analyze the coupling coordination degree (CCD) between CE and ED and investigate the main influencing factors. The results suggested that (1) the CCD presents spatial heterogeneity, with the Pearl River Delta having the highest value and the middle reaches having the lowest value; (2) the coupling coordination type between CE and ED changes from incoordination to coordination in general; and (3) the resident income and population size have a positive influence on the CCD of the cities in the lower reaches, while the secondary industry scale has a beneficial impact on the upstream. Finally, we put forward corresponding policy suggestions to achieve sustainable development in terms of reducing economic inequities, enhancing public expenditure and innovation capability, and streamlining the industrial structure.