Business sustainability reporting and assurance and sustainable development goals

Rezaee, Zabihollah; Homayoun, Saeid; Rezaee, Nick J.; Poursoleyman, Ehsan

doi:10.1108/maj-10-2022-3722

Cited by 5 publications

(1 citation statement)

References 66 publications

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“…Furthermore, the private sector plays a significant role in contributing to the SDGs, transitioning from traditional business practices towards more sustainable approaches (Scheyvens et al, 2016;Claro & Esteves, 2021). The UN's endorsement of the 17 SDGs represents a shift towards sustainable development, urging businesses to prioritize their ESG sustainability performance and disclosure (Rezaee et al, 2023). Additionally, thematic villages can act as a platform for community economic empowerment, enhancing the competitiveness of local products and fostering industrial development (Subiyakto et al, 2022).…”

Section: Introductionmentioning

confidence: 99%

Policy Model of Thematic Village Development Based Pentahelix in Realizing Sustainable Development Goals

Hazin,

Yani,

Rosyanafi

et al. 2024

Intl. J. Rel.

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This research aims to explore the policy model of thematic village development based on the pentahelix approach and its implementation in East Java, Indonesia. By examining the concept of pentahelix and its integration into thematic village development, the study discusses the role of each stakeholder in advancing villages towards sustainable goals. The research adopts a policy research approach, utilizing a mix-method (qualitative and quantitative) analysis. Data collection involves macro-level analysis through documents and interviews with government officials, and micro-level analysis focusing on village-level policy implementation through document studies, interviews, and observations. Data analysis follows the Miles, Huberman, and Saldana model, ensuring data validity through triangulation. The study delineates the stages of the policy model, including agenda setting, formulation, implementation, and evaluation. Agenda setting highlights the transition from addressing underdeveloped villages to empowering them. Formulation involves collaborative efforts among various stakeholders, leading to comprehensive policy plans. Implementation includes financial support allocation and technical assistance, ensuring transparency and collaboration across sectors. Evaluation assesses the policy's impact on achieving Sustainable Development Goals, demonstrating positive outcomes such as increased village autonomy and awareness of development indices. This research contributes to understanding the implementation of the pentahelix-based thematic village development model in East Java, providing insights into collaborative policy formulation and its impact on sustainable development goals. The findings offer practical implications for policymakers, emphasizing the importance of multi-stakeholder collaboration in addressing complex societal challenges.

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Section: Introductionmentioning

confidence: 99%

Policy Model of Thematic Village Development Based Pentahelix in Realizing Sustainable Development Goals

Hazin,

Yani,

Rosyanafi

et al. 2024

Intl. J. Rel.

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The role of ESG in enhancing firm resilience to geopolitical risks: An eastern European perspective

Reyad,

Ayesha,

Iqbal

et al. 2024

Bus Strat Dev

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Geopolitical risk (GPR) presents a profound challenge to firms, particularly in regions with persistent political instability. In Eastern Europe, where conflicts like the Russia–Ukraine war heighten uncertainty, firms face immediate financial threats and long‐term strategic vulnerabilities. This study examines the impact of GPR on firm performance, focusing on the moderating role of environmental, social, and governance (ESG) practices as a resilience mechanism. Using a comprehensive dataset of 1360 publicly listed firms across Poland, Russia, and Ukraine from 2014 to 2023, the analysis employs a base panel data regression model, followed by a two‐step generalized method of moments (GMM) approach to account for endogeneity and ensure robustness. The findings reveal a significant negative relationship between GPR and firm performance, measured by return on assets (ROA). Firms exposed to higher geopolitical risks exhibit weaker profitability. However, firms with stronger ESG performance demonstrate greater resilience, as the GMM results show that ESG engagement moderates the adverse effects of GPR on profitability. This suggests that ESG initiatives enhance adaptive capacity in volatile geopolitical environments. In terms of policy implications, ESG should be promoted as a key strategy for firms operating in politically unstable regions. Governments and regulatory bodies may consider mandatory ESG disclosures and incentivizing sustainability practices to help firms mitigate external risks, improve financial resilience, and attract stable investment. Aligning corporate strategies with global ESG standards is essential to ensuring business sustainability amid ongoing geopolitical threats.

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Corporate social responsibility and investment efficiency: The roles of national stakeholder orientation and legal origins

Poursoleyman,

Mansourfar,

Rezaee

et al. 2024

International Review of Economics & Finance

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Business sustainability reporting and assurance and sustainable development goals

Cited by 5 publications

References 66 publications

Policy Model of Thematic Village Development Based Pentahelix in Realizing Sustainable Development Goals

Policy Model of Thematic Village Development Based Pentahelix in Realizing Sustainable Development Goals

The role of ESG in enhancing firm resilience to geopolitical risks: An eastern European perspective

Corporate social responsibility and investment efficiency: The roles of national stakeholder orientation and legal origins

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