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Keywords: Sustainable development goals (SDGs)
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Journal Articles
Sustainability Accounting, Management and Policy Journal (2025) 16 (6): 1560–1588.
Published: 11 April 2025
... generalized methods of moments (GMM) were used. For robustness, the authors use the average mean of EPU as a substitute and use Sustainable Development Goal (SDG) No. 2 (No Hunger) as an alternative measure of food security. Findings The findings indicate that EPU adversely affects overall food security...
Journal Articles
Sustainability Accounting, Management and Policy Journal (2025) 16 (3): 791–815.
Published: 05 February 2025
... sustainable development challenges (Sasaki et al., 2023). On 25 September 2015, the United Nations (UN) enhanced the global sustainable development initiative by introducing 17 sustainable development goals (SDGs) as part of the 2030 Agenda for sustainable development. This agenda provides a global...
Journal Articles
Sustainability Accounting, Management and Policy Journal (2024) 15 (2): 457–481.
Published: 15 December 2023
... sustainability Financial materiality Sustainable Development Goals (SDGs) The COVID-19 pandemic has revealed an intricate interplay between humans, the planet and businesses, especially with regard to health, poverty, climate change and global financial systems. While the pandemic has brought the “S...
Journal Articles
Flávio P. Martins, André C.S. Batalhão, Minna Ahokas, Lara Bartocci Liboni Amui, Luciana O. Cezarino
Sustainability Accounting, Management and Policy Journal (2023) 14 (7): 258–286.
Published: 07 September 2023
...Flávio P. Martins; André C.S. Batalhão; Minna Ahokas; Lara Bartocci Liboni Amui; Luciana O. Cezarino Purpose This paper aims to assess how cocoa supply chain companies disclose sustainable development goals (SDGs) information in their sustainability reports. This assessment highlights strategic...
Journal Articles
Sustainability Accounting, Management and Policy Journal (2023) 14 (5): 978–1001.
Published: 31 October 2022
...-called triple bottom line (TBL) pillars of sustainability. Design/methodology/approach With data from the World Bank regarding 20 sub-Saharan countries gathered between 2010 and 2018, this study analysed 34 indicators composing 11 United Nations Sustainable Development Goals (SDGs). Afterwards...
