Environmental Sustainability and Agenda 2030

Efforts, Progress and Prospects

Venancio Tauringana, Olayinka Moses, Venancio Tauringana, Olayinka Moses

• Éditeur: Emerald Publishing Limited
• Année: 2022
• ISBN:
  9781802628814
• Sujet: Negocios y empresa
• Sous-sujet: Contabilidad

Actions to accomplish Agenda 2030 have gained propulsion across time yet remain undetermined in several respects. This volume draws attention to environmental-related Sustainable Development Goals (SDGs) and the progress of implementation at country and company levels, underscoring the urgent actions needed.

Environmental Sustainability and Agenda 2030: Efforts, Progress & Prospects documents the status of environmental SDG implementation in the two developing blocs of BRICS and MINTS, highlighting the reporting practices across these countries. Contributors illustrate that multi-stakeholder participation using group model-building exercises can be practically helpful to generate a shared mental model of multiple stakeholders in conflict. Further insights with practical implications for managers and policy makers include mechanisms for managing modern slavery through corporate social reporting practices, minimising slavery in domestic and global supply chains; use of sustainability accounting in accomplishing Agenda 2030; corporate motivation for disclosing clean water and sanitation (SDG-6) related actions; and the state of corporate environmental reporting research in sub-Saharan Africa.

Index

Accounting research, 68-69

Accounting skills, 113-114

Activity Based Costing (ABC), 108

Advances in Environmental Accounting and Management , 4

Africa’s mining sector and CER, 169-170

African Journals Online (AJOL), 162, 164

Agenda 2030, 2, 12, 19, 46, 68

actualising SDGs through sustainability accounting, 111-112

factors affecting sustainability accounting practice, 109-110, 121-122

implementation level of SAP, 117-119

literature review, 108-112

measurement of variables, 113-116

methodology, 113

multi-stakeholder participation literature for, 48-51

research design, 113

response rate, 116-117

sustainability accounting practice, 108-109

for sustainable development, 136

variable measurement and reliability assessment, 132

Australian Federal Act, 85, 91

Australian Modern Slavery Acts, 97

Behaviour-over-time graphs (BOT graphs), 53, 60-61

Bloomberg European 500 index, 141

Bonded labour, 82

Brazil, Russia, India, China, South Africa (BRICS countries), 12-13

economic potential of, 13-14

environmental SDG implementation progress in, 32, 34, 38

outcome of environmental SDG implementation in, 19, 21, 25-26

sustainability-inclined innovations in, 14-15

Business

enterprises, 83-84

strategy, 113-114

California Transparency in Supply Chains Act (CTSCA), 69, 71-72, 76

‘Carbon emissions’, 164-165

Causal loop model, 57

Certification of supply chain, 94

Chartered Institute of Management Accountants (CIMA), 108-109

Chi square test, 119

Child abuse/child labour, 83

Child Labour Due Diligence Law (2019), 97

Civil society actors, 69

Clean water, 143

Climate action, 14, 20, 26

Climate change, 5, 160, 175

Climate Change Vulnerability Index, 20-26

Clusters, 56

CO₂ emissio...