The Role of Sustainability Reporting and Governance in Achieving Sustainable Development Goals: An International Investigation

Abstract

This article explores the role of sustainability reporting and governance in achieving national sustainable development goals. Sustainable development goals focus on economic, societal, and environmental issues and have been set up to address issues regarding environmental degradation, global imbalances, economic instability, social instability, and political instability. Using data from 42 countries over six years, the authors apply panel regression techniques and find a positive relationship between national governance and sustainability reporting; sustainability reporting and national sustainable development goals; sustainability governance and sustainability reporting. We found a negative relationship between national governance and sustainable development goals. Sustainability reporting is also found to mediate between national governance and sustainable development goals. Thus, this paper contributes to the body of existing knowledge by highlighting the role of governance and sustainability reporting in the achievement of sustainable development goals. The findings have several implications for governing bodies and decision-makers in government, including changing the governance model and taking strict actions against companies that fail to focus their attention on sustainability reporting. The findings involve society, business, and other stakeholders in sustainability reporting measures to achieve sustainable development goals.

Governance characteristics and sustainable longevity of family firms: the role of long-term orientation

“…, 2011; Memili et al ., 2017). Previous studies showed that there is a need for good family governance structure to promote the survival of family SMEs (Tadu and Chiguvi, 2019; Al Rawaf and Alfalih, 2023). Our findings are relevant for both Tunisian practitioners and policy-makers to improve the governance practices of family SMEs in order to enhance their sustainable longevity.…”

“…Secondly, the study's findings advance the knowledge on the internal determinants of sustainable longevity of family SMEs in developing economies. Thirdly, Governance practices researches are increasingly needed for emerging countries and in different settings (Al Rawaf and Alfalih, 2023), including Tunisia due to its distinctive economic context where the majority of firms are family-owned (Mani and Lakhal, 2015). Thus, this context sheds new light on the characteristics of governance in an emerging country and contributes to the literature of family SMEs by validating the measurement scales of the variables studied in a different context.…”

Quality Education for All: A Fuzzy Set Analysis of Sustainable Development Goal Compliance

“…Even so, complexities, limitations, and contradictions have become evident, with consequent difficulties in achieving the 17 SDGs [12,13]. In an attempt to ensure that the SDGs are moving in the right direction, it is essential to monitor their progress, assess what has changed since the launch of the SDGs (i.e., evolution since their implementation), detect problems, and define development priorities to be implemented in different contexts [7,9,[12][13][14].…”

“…In this sense, the results can fuel the discussion and contribute to thinking about the future sustainability framework or strategy to be implemented until 2030, when the SDGs expire, most likely leaving much work to be done. Therefore, monitoring can be fundamental at the local and global policy levels in defining an approach that is more appropriate and realistic [12,13]. The UN encourages specific studies by countries, to accurately assess the SDGs' progress and promote integrated global, national, and regional assessments [14].…”

“…Thus, SDR warns of the urgent need to intensify efforts to ensure that compliance with the SDGs progresses towards ensuring a sustainable future for all [8]. Development contributes to future generations having better access to resources and enjoying longer and healthier lives [12]. In this way, considering the lag of the expected goals, the UN defined areas that require urgent action, emphasizing the potential for success through strong political will and the use of technology, available techniques, resources, and knowledge [8].…”