Electronic waste management and sustainable development goals

2019 ◽  
Vol 11 (2) ◽  
pp. 120-137 ◽  
Author(s):  
Kalyan Bhaskar ◽  
Bipul Kumar

Purpose The purpose of this study is, first, to understand if the firms are displaying integrated approach toward electronic waste management and sustainability and, second, is there a business case for linking e-waste management with sustainable development goals (SDGs) pronounced by the United Nations. Design/methodology/approach This study conducts an extensive literature review to gather perspective from multiple disciplines and also carries out content analysis of annual reports/sustainability reports of the firms. Findings Bulk consumers have sustainability policies and/or strategies but many of these firms have not linked their e-waste management with their sustainability strategies practices. Also, based on the elaboration of different perspectives, this study provides an integrative framework that suggests focus of a particular perspective on a given SDG and commensurate business approach by the firms to find a synergy between the two. Research limitations/implications This study provides a wider perspective on the subject of electronic waste management and its linkage with SDGs to create business case, thus opening up many theoretical avenues. Practical implications The policy like extended producers’ responsibility has a clear practical implication in terms of creating reputational capital for the firms by linking electronic waste management and SDGs. Social implications The SDG, detailing clean water and sanitation by asking firms not to pollute water bodies by dumping the waste, has clear social implications. Originality/value This study is first of its kind to explore the linkage between electronic waste and SDGs to understand the business case. It also throws good insights on whether the firms use integrated approach toward electronic waste management and sustainability.

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Andrea Celone ◽  
Antonello Cammarano ◽  
Mauro Caputo ◽  
Francesca Michelino

Purpose The purpose of this paper is to investigate possible improvements in the pursuit of the sustainable development goals (SDGs) by multinational enterprises (MNEs) through an analysis of the literature. Design/methodology/approach A critical framework based on Gleicher’s formula for change is provided after conducting a systematic literature review. Findings The best way to pursue the SDGs is through an integrated approach that recognises the importance of MNEs in terms of possibilities and power of action. Working towards the SDGs appears to be largely limited by three aspects of the problem: its complexity and wickedness, the genuine interest in reaching some SDGs, at the expense of profit and low foresight. Research limitations/implications A fundamental limitation of the study concerns, as in most of the literature on the matter, the impossibility of providing an optimal solution to the problem of meeting the SDGs, given their nature. However, formulating the best definition of the problem and its characteristics can contribute to making its management better. Social implications This study has social implications due to the extreme importance that many SDGs have with regard to democracy and social equity, beyond their environmental and economic aspects. Originality/value The claimed contribution is the value brought by the synthesis of several points of view, through the interdisciplinary analysis of the research question. The novelty consists in organising the literature according to the formula for change.


2019 ◽  
Vol 15 (1) ◽  
pp. 87-99 ◽  
Author(s):  
Trevor Hopper

PurposeThe purpose of this paper is to cover issues raised in the author’s plenary address to the Journal of Accounting and Organizational Network Conference held in Melbourne in November 2017. This called for accountants, whether professionals in practice or in academia, to broaden their vision of accounting and accountability beyond the financial accountability of organisations, and serving corporate and capital market interests, to consider how it can help achieve sustainable development goals.Design/methodology/approachThe discussion is based on personal experience, cognate literature and policies of major global institutions.FindingsWhilst the need for financial reporting will remain, there is a pressing need for reporting to measure, monitor and make accountable organisations’ obligations to help achieve sustainable development goals established by global institutions such as the United Nations. Areas of importance discussed are accounting for human rights, mitigation of climate change, securing decent work, increasing accountability – especially civil society democratic participation – and a greater and more equal partnership with stakeholders and developing countries to address their needs.Research limitations/implicationsThe paper is a personal polemic intended to provoke reflection and reform amongst accountants.Practical implicationsThe paper outlines the areas where accounting could and has addressed human rights and sustainability issues.Social implicationsThe social implications are vast, for they extend to major issues concerning the preserving the planet, its species, humankind and enhanced democratic processes for civil society and developing countries.Originality/valueThe paper reinforces the need for policy reforms advocated by social and environmental accounting researchers.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Priscila Borin de Oliveira Claro ◽  
Nathalia Ramajo Esteves

PurposeSustainability-oriented strategies involve considering all possible environmental, social and economic factors that impact stakeholders and sustainable development. They could be a crucial contribution of the private sector to Sustainable Development Goals (SDGs). The study’s objective is twofolded. First, the authors want to discover if enterprises doing business in Brazil are contemplating the SDGs in their strategies. Second, the authors want to identify the external and internal factors that motivate them.Design/methodology/approachThe authors collected data through an online survey with employees from Global Compact signatories in Brazil. From a list of 335 for-profit enterprises, the authors got back 132 answers. The sample comprises Brazilian enterprises that only operate in the Brazilian market, Brazilian multinational enterprises (MNEs) and foreign multinationals operating in Brazilian and international markets. For this study, the MNEs’ group comprises Brazilian multinationals and foreign multinationals (MNEs). To characterize the sample and identify the motivating factors, the authors conducted a descriptive analysis. To compare the domestic and MNEs’ mean differences regarding the factors that influenced their strategies and the SDGs, the authors performed Mann–Whitney's U-test.FindingsThe results of the study show that enterprises are addressing the SDGs in their strategies. All internal and external driving factors are similar for domestic and MNEs, except for the value chain's negative externalities. MNEs are more prone to consider their negative externalities, which is a positive trend. Finally, results suggest that both groups of enterprises consider the 17 goals in their strategies, contrary to the theoretical argument that multinationals suffer more pressure because of their broad geographic scope.Research limitations/implicationsThe database of the study involves data collected through a self-response survey. Thus, the authors cannot discuss the effectiveness of real SDGs' strategies once enterprises' discourse on sustainability does not always correspond with practices. Therefore, the authors suggest that researchers address the results of implemented strategies on the SDGs over time to check for improvements and new developments.Practical implicationsThe authors suggest frequent materiality assessment of domestic enterprises' supply chain and articulation of explicit purposes around the selected SDGs, including setting key performance indicators (KPIs) and monitoring progress.Social implicationsThe authors believe that enterprises and decision makers should recognize their essential role to bend the curve on SDGs and shift their behavior toward strategic choices that could contribute to their positive performance over time, without contributing to environmental degradation and socioeconomic chaos.Originality/valuePublication on how enterprises address the SDGs in Brazil is relatively scarce. This study provides some answers to that by focusing on the factors influencing sustainability-oriented strategies on the SDGs. Besides, most previous studies consider a small sample of enterprises and are industry specific or focus on the effects of the SDGs in public policy. The sample of this study is diverse and represents 42% of the for-profit signatories of the Global Compact in Brazil.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jeniffer Fonseca Zanitt ◽  
Izabela Simon Rampasso ◽  
Osvaldo Luiz Gonçalves Quelhas ◽  
Milena Pavan Serafim ◽  
Walter Leal Filho ◽  
...  

Purpose This study aims to analyse how the materials selection courses of engineering undergraduate programmes can be better aligned with the United Nations Sustainable Development Goals (SDGs). Design/methodology/approach Initially, a content analysis was performed in 39 materials selection course descriptions from 40 engineering undergraduate programmes of Brazilian higher education institutions, and subsequently, Delphi method procedures were conducted with professors that teach or have taught the course and are knowledgeable in the subject of sustainability. Findings Considering the analysed course descriptions, it was shown that most of the materials selection courses do not consider or present little emphasis on sustainability aspects. Regarding the Delphi method, eight items were evidenced to consider sustainability aspects in the analysed courses. Originality/value This study contributes to the debates about sustainability insertion in engineering undergraduate programmes. More specifically, the findings presented consolidated information that professors and coordinators can use to align materials selection courses with the SDGs better.


Author(s):  
Abdul Wahid Arfanto ◽  
F Rooslan Edy Santosa

Sustainable Development Goals (SDGs) is a continuous development program which 17 destinations.This research was conducted in District Krembangan Surabaya, the goal is to determine the level of knowledge, attitudes and behavior of public in waste management activities and the role of government in waste management activities. The determination of the respondents were selected by a procedure in the Study of Environmental Health Risk Assessment (EHRA). The data obtained from interviews and observations will be entered into the software EHRA, then processed using Microsoft Excel. The results of this study include the management of household waste, the frequency and accuracy of transporting waste and waste sorting activities. 89% of respondents are already carrying out waste management by means of collected and discharged intotemporary landfill. Waste hauling was done in a regular frequency, as much as 14% respoden have done sorting waste at home before being dumped intotemporary landfill.


2020 ◽  
Vol 23 (3) ◽  
pp. 283-298
Author(s):  
Md. Nazmul Haque ◽  
Mustafa Saroar ◽  
Md. Abdul Fattah ◽  
Syed Riad Morshed

PurposePublic-Private Partnership (PPP) is a common practice in both the public and private sectors. PPP has been an important instrument to achieve Sustainable Development Goals (SDGs) at the national level. However, the role of PPP at the subnational level is often scarcely studied. Using Khulna city of Bangladesh as a case, this paper aims to assess the role of PPP projects in the attainment of SDGs.Design/methodology/approachThe research was conducted in the Central Business District (CBD) of Khulna, on a total of 4.6 kilometers stretches of road medians in the CBD where landscaping was done through the PPP approach. Besides the collection of secondary data from official records, primary data were collected through site visits, field surveys and interviews of PPP project partners.FindingsThe result shows that 89 percent of the respondents (road users) were pleased with the landscaping done on the road medians. Similarly, about 86 percent of the respondents felt more comfortable and safer to use the roads. Well-maintained road medians allow road-crossing at a regular interval which reduces the chance of an accident. The private parties have installed promotional billboards on the road medians and saved BDT 10.82 million a year. The public authority saves the maintenance budget amounting to BDT 23 million a year. The project achieves a triple-win situation. Despite some limitations, this PPP project has taken Khulna a step forward to achieve SDGs.Originality/valueThe findings have policy implications as the PPP project has enhanced the resilience of Khulna by addressing the relevant SDGs.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Subhash Abhayawansa ◽  
Carol A. Adams ◽  
Cristina Neesham

PurposeDrawing on Adams (2017a) conceptualisation of value creation by organisations published in the Accounting, Auditing and Accountability Journal, the purpose of this paper is to develop a conceptualisation of how national governments can create value for society and the economy through their approach to the UN Sustainable Development Goals (SDGs).Design/methodology/approachAn initial conceptual framework was developed from literature situated at the intersection of accountability, public policy and sustainability/sustainable development. The authors' review of extant research on national policy development on value creation, sustainability and the SDGs identified gaps in (understanding of) approaches to national accountability and national governance (by state and civil society) processes. The subsequent thematic analysis of 164 written submissions made to the Australian Senate inquiry on the SDGs between December 2017 and March 2018, together with transcripts of five public hearings where 49 individuals and organisations appeared as witnesses during the second half of 2018, focussed on addressing these gaps.FindingsInput to the Australian Senate Inquiry on the SDGs overwhelmingly emphasised the importance of transparency and stakeholder participation in accountability systems, commenting on data gathering, measuring and communicating. There was an emphasis on the need to involve all parts of society, including business, investors and civil society, and for strong central co-ordination by the Office of the Prime Minister and Cabinet. These data allowed the authors to refine the conceptualisation of how national governments can enhance social and economic value through a focus on the UN SDGs and their approach to accounting, accountability and governance.Practical implicationsThe findings have implications: for national governments in developing approaches to achieve sustainable development; and, for supranational bodies such as the UN in developing agreements, frameworks and guidance for national governments.Originality/valueBuilding on the extant literature about how global governance should be engaged to improve accountability in achieving the SDGs, the conceptual framework developed through the study shifts focus to national governance and accountability, and provides a blueprint for national governments to create value for the economy and society in the face of global sustainable development issues.


2018 ◽  
Vol 39 (6-7) ◽  
pp. 462-473 ◽  
Author(s):  
Rebecca Mgunda Majinge ◽  
Stephen Mudogo Mutula

Purpose The purpose of this paper is to discuss the implication of copyright on access to electronic and print information resources by people with visual impairments in university libraries. The paper examines the extent to which electronic and print information resources in university libraries are accessible to people with visual impairments; the extent to which existing national/international copyright laws facilitate or hamper access to electronic and print information resources by people with visual impairments; examine challenges facing people with visual impairments in accessing electronic and print information resources; and how these challenges can be ameliorated. Design/methodology/approach The paper is based on review of empirical and theoretical literature and is underpinned by Oliver’s (1990) social model of disability. Findings The findings reveal that many university libraries the world over lack the capacity to offer an effective information service to people with visual impairments. Furthermore, the stringent copyright laws and licensing regimes for purchasing or transcribing content from one format to another make provision of information services to people with visual impairments difficult. In-university libraries are faced with various challenges in accessing electronic and print information that include among others copyright and licensing restrictions, and system design issues. Assistive technologies (ATs), enabling policies, skilled staff and facilitative copyright regimes can help ameliorate some of these barriers. Practical implications ATs, enabling policies, skilled staff and facilitative copyright regimes are key to unlocking the barriers that hinder people with visual impairments from effectively accessing print and electronic resources in university libraries. Protection of the basic rights of persons with disabilities including visual impairments, the elimination of social discrimination and bridging the accessibility gap are integral to social inclusion. This paper provides the basic information to university libraries for addressing challenges associated with access to electronic and print resources by people with visual impairments. Social implications Access to information to all including people with visual impairments in society is a basic human and moral right that every human being must enjoy. The Sustainable Development Goals’ 2030 agenda for sustainable development envisages a world of universal respect for human rights and human dignity […] equality and non-discrimination, an equitable, tolerant, open and socially inclusive world in which the needs of the most vulnerable are met (United Nations, 2015), and inclusive rights such as education, access to services (including information) and employment for people with disabilities. Originality/value This paper builds on existing literature and contributes to the growing body of knowledge on access by people with disabilities predicating on World Summit on Information Society principle and agenda 2030 on sustainable development goals.


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