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Sustainable development goals: Sustainability reporting challenges in the United Arab Emirates context 可持续发展目标:阿拉伯联合酋长国背景下的可持续发展报告挑战
IF 12.5 1区 环境科学与生态学 Q1 DEVELOPMENT STUDIES Pub Date : 2023-11-23 DOI: 10.1002/sd.2832
Tariq Elrazaz, Ahmed Shaker Samaan, Moataz Elmassri
Drawing on legitimacy theory, this study examines the extent of corporate engagement with the sustainable development goals (SDGs) through assessing the corporate disclosure quality of SDG‐related information in a mandated setting environment, focusing on the United Arab Emirates (UAE). Based on corporate sustainability reports for 132 UAE publicly listed companies in years 2020 and 20,221, we use a scoring methodology incorporating the GRI standards related to the economic, environmental and social impacts of corporate operations. Results of the study reveal that UAE companies use mandatory sustainability reports as a legitimacy tool through a symbolic action superficially integrating SDGs targets into their corporate operations and activities. However, in year 2021 the results show that some companies act substantively by adopting substantive organizational structural changes to integrate SDGs in their business operations and reporting behavior. Unlike previous studies, the paper contributes to the literature and practice by examining the corporate disclosure quality of SDGs in a mandated setting environment. This mandatory context offers an opportunity for a comprehensive analysis of company endeavors regarding their symbolic execution aimed at projecting a surface display of commitment to SDGs, versus their substantive implementation, which leads to significant enhancements in corporate sustainability reports. The findings of this study offer valuable practical implications for regulators and policymakers regarding the implementation of mandatory sustainability reporting. While such reporting may not necessarily result in significant changes in terms of integrating SDGs targets into business strategies and operations, it could potentially lead to the adoption of “SDG‐washing” practices by companies.
本研究以阿拉伯联合酋长国(UAE)为重点,借鉴合法性理论,通过评估企业在法定设定环境下披露可持续发展目标(SDGs)相关信息的质量,研究企业参与可持续发展目标(SDGs)的程度。基于 2020 年和 20221 年 132 家阿联酋上市公司的企业可持续发展报告,我们采用了一种评分方法,其中包含了与企业运营的经济、环境和社会影响相关的全球报告倡议组织(GRI)标准。研究结果表明,阿联酋公司将强制性可持续发展报告作为一种合法性工具,通过象征性的行动将可持续发展目标的目标表面化地融入其企业运营和活动中。然而,研究结果表明,到 2021 年,一些公司将采取实质性的组织结构变革,将可持续发展目标纳入其业务运营和报告行为中,从而采取实质性行动。与以往的研究不同,本文通过考察企业在强制设定环境下披露可持续发展目标的质量,为文献和实践做出了贡献。这种强制性的环境为全面分析公司的努力提供了机会,这些努力涉及象征性的执行,旨在表面上展示对可持续发展目标的承诺,而不是实质性的实施,从而显著提高公司可持续发展报告的质量。本研究的结果为监管者和决策者实施强制性可持续发展报告提供了宝贵的实际意义。虽然此类报告不一定会在将可持续发展目标纳入企业战略和运营方面带来重大变化,但却有可能导致企业采用 "清洗可持续发展目标 "的做法。
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引用次数: 0
Corporate sustainable development strategies: Under the collaborative governance of government and the public 企业可持续发展战略:在政府和公众的合作治理下
IF 12.5 1区 环境科学与生态学 Q1 DEVELOPMENT STUDIES Pub Date : 2023-11-20 DOI: 10.1002/sd.2827
Lei Du, Xingxing Liu, Helin Sun
As a problem of multiple failures, effective solutions to environmental problems require overcoming the limitations of single environmental policies and using collaborative governance with multiple regulatory instruments. Based on this, this study examines how collaborative governance between government‐led environmental regulation and public‐participatory environmental regulation can more effectively promote sustainable development strategies for firms. Using data from Chinese listed firms in heavy pollution industries from 2006 to 2019, we constructed a collaborative governance model, and found that (1) government‐led environmental regulation has a significant impact on end‐treatment but no impact on the source treatment of firms; (2) collaborative governance between government‐led and public‐participatory environmental regulation has a significant impact on source treatment but no impact on end‐treatment; (3) mechanism analysis shows that improving long‐term orientation and increasing corporate sustained investments are potential channels of the collaborative governance effect. These findings not only advance our understanding of the policy mix effects of different environmental regulation tools, but also have important policy implications for deepening collaborative governance practices in promoting sustainable development.
作为一个多重失灵的问题,要有效解决环境问题,就必须克服单一环境政策的局限性,利用多种监管手段进行协同治理。基于此,本研究探讨了政府主导型环境规制与公众参与型环境规制之间的协同治理如何更有效地促进企业的可持续发展战略。利用2006-2019年中国重污染行业上市公司的数据,我们构建了协同治理模型,发现:(1)政府主导型环境规制对企业的末端治理有显著影响,但对源头治理没有影响;(2)政府主导型环境规制与公众参与型环境规制之间的协同治理对源头治理有显著影响,但对末端治理没有影响;(3)机制分析表明,改善长期导向和增加企业持续投资是协同治理效应的潜在渠道。这些发现不仅加深了我们对不同环境规制工具的政策组合效应的理解,而且对深化协同治理实践、促进可持续发展具有重要的政策启示。
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引用次数: 0
The extrication of complex dynamics and the impact of government policies on tourism supply chain behavior for sustainable tourism in Zimbabwe 津巴布韦旅游业可持续发展的复杂动态解构及政府政策对旅游供应链行为的影响
IF 12.5 1区 环境科学与生态学 Q1 DEVELOPMENT STUDIES Pub Date : 2023-11-20 DOI: 10.1002/sd.2822
Option Takunda Chiwaridzo
In the global pursuit of balancing economic growth with environmental and social sustainability within the tourism sector, sustainable tourism has garnered paramount attention. This research delves into the complex interplay among government policies, tourism supply chain behavior, and sustainability dimensions within the context of Zimbabwean tourism. A quantitative approach was employed, collecting data from 721 Zimbabwean tourism supply chain representatives using stratified random sampling and the Krejcie and Morgan table a method of determining the sample size. Questionnaires were distributed via Google Forms, and structural equation modeling (SEM) was utilized for data analysis. The results provide strong empirical evidence that government policies have a significant positive effect on sustainability dimensions related to the tourism industry. The data indicates robust positive relationships between government policies and economic, environmental, and social sustainability. Furthermore, tourism supply chain behavior is shown to be a meaningful mediator between government policies and multiple sustainability outcomes. This emphasizes the significance of collaborative efforts, responsible practices, and harmonized actions within the tourism supply chain in achieving sustainable tourism. The study illuminates avenues for improving tourism sustainability, enhances policy makers and readers understanding on how policy‐driven efforts and tourism supply chain dynamics jointly impact tourism sustainability, there by emphasizing the need for coordinated actions.
全球旅游业都在追求经济增长与环境和社会可持续发展之间的平衡,因此可持续旅游业备受关注。本研究以津巴布韦旅游业为背景,深入探讨了政府政策、旅游供应链行为和可持续发展维度之间复杂的相互作用。研究采用了定量方法,利用分层随机抽样和克雷西与摩根表确定样本量的方法,从 721 名津巴布韦旅游供应链代表中收集数据。问卷通过谷歌表格发放,数据分析采用结构方程模型(SEM)。结果提供了有力的实证证据,证明政府政策对旅游业相关的可持续性维度具有显著的积极影响。数据表明,政府政策与经济、环境和社会可持续性之间存在稳健的正相关关系。此外,旅游供应链行为也被证明是政府政策与多种可持续发展结果之间有意义的中介。这强调了旅游供应链中的合作努力、负责任的实践和协调行动对于实现旅游业可持续发展的重要意义。这项研究阐明了改善旅游业可持续发展的途径,提高了政策制定者和读者对政策驱动的努力和旅游业供应链动态如何共同影响旅游业可持续发展的认识,从而强调了协调行动的必要性。
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引用次数: 0
Exploring the knowledge structure and potential research areas of sustainable tourism in sustainable development: Based on text mining and semantic network analysis 探索可持续旅游业在可持续发展中的知识结构和潜在研究领域:基于文本挖掘和语义网络分析
IF 12.5 1区 环境科学与生态学 Q1 DEVELOPMENT STUDIES Pub Date : 2023-11-20 DOI: 10.1002/sd.2823
Ruohan Tang, Joonho Moon, Gyeong Ryun Heo, W. Lee
The concept of sustainable tourism development is derived from sustainable development. Building tourism with the framework of sustainable development has become a necessary effective way. This study examined the abstracts and titles of 1783 sustainable development and 692 sustainable tourism development related papers from 2012 to 2021 as textual data sources through the Web of Science core database. Using text mining and semantic network as analysis methods, this paper summarizes eight main clusters of sustainable development and sustainable tourism development in the past 10 years. Based on this, this paper compares the differences between the two researches and explores four potential research areas in sustainable tourism development: (1) threats to sustainability; (2) ecology and health; (3) stakeholder cooperation and roles; and (4) tourism development planning. In addition, the visual network knowledge structure intuitively captures the relationship between the different keywords in the clustering, which provides an important reference value for broadening the future research direction of sustainable tourism development.
旅游业可持续发展的概念源于可持续发展。在可持续发展的框架下建设旅游业已成为必要的有效途径。本研究通过 Web of Science 核心数据库,将 2012 年至 2021 年间 1783 篇可持续发展相关论文和 692 篇旅游可持续发展相关论文的摘要和标题作为文本数据源进行研究。本文以文本挖掘和语义网络为分析方法,总结了近十年来可持续发展和可持续旅游发展的八大集群。在此基础上,本文比较了两者研究的差异,并探讨了旅游可持续发展的四个潜在研究领域:(1) 可持续发展的威胁;(2) 生态与健康;(3) 利益相关者的合作与角色;(4) 旅游发展规划。此外,可视化网络知识结构直观地把握了聚类中不同关键词之间的关系,为拓宽未来旅游可持续发展的研究方向提供了重要的参考价值。
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引用次数: 0
Environmental Health Check: How third‐party environmental evaluation project affects corporate environmental responsibility 环境健康检查:第三方环境评估项目如何影响企业环境责任
IF 12.5 1区 环境科学与生态学 Q1 DEVELOPMENT STUDIES Pub Date : 2023-11-20 DOI: 10.1002/sd.2834
Wenbing Jiang, Xuejun Wang, Lei Du
Third‐party environmental evaluation by environmental organizations can provide an independent professional evaluation of firms' environmental behaviors. Because environmental organizations aim to improve environmental welfare, which reflects value rationality than instrumental rationality. We argue that third‐party environmental evaluation can reduce information asymmetries between central and local governments, and induce local governments to strengthen environmental enforcement, which in turn increases the pressure on polluters. At the same time, third‐party evaluation improves transparency and exposes firms' environmental opportunistic behavior, which increases the pressure on firms to take more responsibility for environmental protection. In an analysis of a large sample of Chinese listed firms over the period 2009–2018, we find that third‐party evaluation from environmental organizations has a positive impact on firms' environmental responsibility. This positive effect is stronger for firms located in regions with weak local protectionism and weaker for firms with less external shareholder monitoring.
环保组织的第三方环境评价可以对企业的环境行为进行独立的专业评价。因为环保组织的目标是提高环境福利,体现的是价值理性而非工具理性。我们认为,第三方环境评价可以减少中央政府与地方政府之间的信息不对称,促使地方政府加强环境执法力度,进而增加对污染企业的压力。同时,第三方评价可以提高透明度,揭露企业的环境机会主义行为,从而增加企业的压力,促使其承担更多的环保责任。通过对 2009-2018 年间大量中国上市公司样本的分析,我们发现来自环保组织的第三方评价对企业的环境责任有积极影响。这种积极影响对于位于地方保护主义较弱地区的企业更强,对于外部股东监督较少的企业更弱。
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引用次数: 0
Moving towards sustainable environment development in emerging economies: The role of green finance, green tech‐innovation, natural resource depletion, and forested area in assessing the load capacity factor 新兴经济体迈向可持续环境发展:绿色金融、绿色技术创新、自然资源枯竭和森林面积在评估负载能力系数中的作用
IF 12.5 1区 环境科学与生态学 Q1 DEVELOPMENT STUDIES Pub Date : 2023-11-16 DOI: 10.1002/sd.2833
Muhammad Anas, Wei Zhang, Satar Bakhsh, Liaqat Ali, Cem Işık, Jie Han, Xuemeng Liu, H. U. Rehman, Amjad Ali, Min Huang
Environmental sustainability is increasingly being prioritized by governments around the world, particularly in emerging economies. This study examined the role of green finance and green technological innovation in environmental sustainability using the “load capacity factor”, also takes into account natural resource depletion and forest cover. This study used annual data from 2000 to 2018 for emerging economies: Brazil, China, India, Indonesia, Turkey and Mexico. Methods of analysis included the cross‐section augmented autoregressive distributed lags (CS‐ARDL) model, along with validation by the common correlated mean group (CCEMG) and augmented mean group (AMG). The results show that green finance, green technological innovation and forested areas consistently have a positive impact on environmental sustainability, while resource depletion has a negative impact. The findings of CS‐ARDL are consistent with those of CCEMG and AMG. The study also makes recommendations that emerging economies need to prioritize REDD+ (Reducing Emissions from Deforestation and Forest Degradation) initiatives and implement resource decoupling policies, in addition to green finance and green technology policies, to achieve environmental sustainability.
世界各国政府,尤其是新兴经济体政府,越来越重视环境的可持续发展。本研究使用 "负载能力系数"(也考虑了自然资源枯竭和森林覆盖率)研究了绿色金融和绿色技术创新在环境可持续性中的作用。本研究使用了 2000 年至 2018 年新兴经济体的年度数据:巴西、中国、印度、印度尼西亚、土耳其和墨西哥。分析方法包括横截面增强自回归分布滞后(CS-ARDL)模型,以及共同相关均值组(CCEMG)和增强均值组(AMG)验证。结果表明,绿色金融、绿色技术创新和森林面积对环境可持续性一直有积极影响,而资源枯竭则有消极影响。CS-ARDL 的研究结果与 CCEMG 和 AMG 的研究结果一致。研究还提出建议,新兴经济体要实现环境可持续性,除了绿色金融和绿色技术政策外,还需要优先考虑 REDD+(降低因森林砍伐和退化所产生的排放)倡议,并实施资源脱钩政策。
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引用次数: 0
Impacts and Pathways of the Belt and Road Initiative on Sustainable Development Goals of the Involved Countries 一带一路 "倡议对相关国家可持续发展目标的影响和途径
IF 12.5 1区 环境科学与生态学 Q1 DEVELOPMENT STUDIES Pub Date : 2023-11-16 DOI: 10.1002/sd.2819
Chenggang Li, Yikang Wan, Zhenci Xu, Xiangbo Fan, Chen Shuai, Xuemei Yu, Yuanyuan Tan
The Belt and Road Initiative (BRI) tremendously impacts the Sustainable Development Goals (SDGs) of the countries involved. However, the BRI's impacts and impact pathways on the synergies and trade‐offs in these countries' SDGs remain unclear. Using global data from 2005 to 2021, we find that the BRI has dramatically promoted low‐income countries' SDGs and the synergies between high‐income countries' SDGs. Continuing to prioritize economic growth as the main focus of the BRI may not be the optimal path for achieving mutual development that benefits all of humanity. Although there is environmental pressure involved with the BRI, this factor does not force involved countries to make trade‐offs between improving SDGs and environmental resources. Furthermore, the BRI affects involved countries' SDGs through two key channels: fostering industries, innovation, and infrastructure (SDG 9) by enhancing people's well‐being (SDG 3) and promoting zero hunger (SDG 2) through sustainable cities (SDG 11).
一带一路 "倡议(BRI)对相关国家的可持续发展目标(SDGs)产生了巨大影响。然而,"一带一路 "倡议对这些国家可持续发展目标的协同作用和权衡的影响及影响途径仍不明确。利用 2005 年至 2021 年的全球数据,我们发现金砖四国倡议极大地促进了低收入国家的可持续发展目标以及高收入国家可持续发展目标之间的协同作用。继续将经济增长作为金砖倡议的重点,可能不是实现惠及全人类的共同发展的最佳途径。尽管 "金砖倡议 "涉及环境压力,但这一因素并不迫使相关国家在改善可持续发展目标和环境资源之间做出权衡。此外,"金砖倡议 "还通过两个主要渠道影响相关国家的可持续发展目标:通过提高人民福祉(可持续发展目标 3)促进产业、创新和基础设施(可持续发展目标 9),以及通过可持续城市(可持续发展目标 11)促进零饥饿(可持续发展目标 2)。
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引用次数: 0
Tracking sustainable development from the dual perspective of environmental and economic performance: A dynamic framework and coupling coordination degree 从环境和经济绩效的双重视角跟踪可持续发展:动态框架与耦合协调度
IF 12.5 1区 环境科学与生态学 Q1 DEVELOPMENT STUDIES Pub Date : 2023-11-16 DOI: 10.1002/sd.2816
Jiaxing Gu, Shouzhen Zeng, Wendi Chen, T. Baležentis, Vaida Sapolaite
Evaluation of green development is crucial for policy analysis and decision‐making. To address the research gap on green development assessment systems, this study first presents the Super‐efficiency Bounded Adjusted Measure model to gage the green growth index and economic growth index. This analysis involves evaluation of the coupling coordination degree. Through the analysis of the coordination between green growth and economic growth leads to recommendations for each region under consideration in regards to promotion of the components of the sustainable growth. This study presents the model that melds the objectives of the green and economic growth and uses the results for constructing the sustainable development Lorenz curve and Gini coefficient for the analysis of the differences in the sustainable development levels across the regions. The empirical case is presented to show the possibilities for application of the proposed approach.
绿色发展评估对于政策分析和决策至关重要。针对绿色发展评价体系的研究空白,本研究首先提出了超效率有界调整测度模型来测度绿色增长指数和经济增长指数。该分析涉及耦合协调度的评价。通过分析绿色增长与经济增长之间的协调性,为各地区提出促进可持续增长的建议。本研究提出了将绿色增长和经济增长目标相融合的模型,并利用该模型的结果构建了可持续发展洛伦兹曲线和基尼系数,用于分析各地区可持续发展水平的差异。研究还提出了一个经验案例,以说明所建议方法的应用可能性。
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引用次数: 0
The road to sustainable development: Results of the differentiated choice of corporate environmental strategy 可持续发展之路:企业环境战略差异化选择的结果
IF 12.5 1区 环境科学与生态学 Q1 DEVELOPMENT STUDIES Pub Date : 2023-11-16 DOI: 10.1002/sd.2828
Yufei Wang, Xiufang Zhang, Yan Wang, Xueli Chen, Malin Song
Finding a reasonable and efficient sustainable development path is more important for enterprises than emphasizing environmental protection. Corporate environmental strategy, green innovation and corporate sustainability are selected as representative variables to explore the possibility of Chinese heavily polluting enterprises to achieve sustainable development. Through questionnaires and regression analysis, our study shows that the different effects of corporate environmental strategies on corporate sustainability are only reflected in economic dimension, and that the mediating role of green process innovation between reactive environmental strategy and environmental sustainability is more significant than that of green product innovation. This study has made contributions to research in the field of sustainable development, discussing the role of corporate environmental strategies and green innovation in environmental protection, and exploring effective paths to achieve sustainable development. In addition, the combination of environmental strategies and green innovation among different types can also enable managers to plan sustainable development paths more reasonably.
对于企业而言,寻找一条合理高效的可持续发展道路比强调环境保护更为重要。本研究选取企业环境战略、绿色创新和企业可持续发展作为代表性变量,探讨中国重污染企业实现可持续发展的可能性。通过问卷调查和回归分析,我们的研究表明,企业环境战略对企业可持续发展的不同影响仅体现在经济维度上,绿色工艺创新在被动环境战略与环境可持续发展之间的中介作用比绿色产品创新更为显著。本研究探讨了企业环境战略和绿色创新在环境保护中的作用,探索了实现可持续发展的有效路径,为可持续发展领域的研究做出了贡献。此外,不同类型的环境战略与绿色创新相结合,也能使管理者更合理地规划可持续发展路径。
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引用次数: 0
Towards carbon‐neutral society: Reconciling peak carbon strategy and thermal power generation via regional eco‐efficiency analysis 迈向碳中和社会:通过区域生态效率分析协调碳峰值战略和火力发电
IF 12.5 1区 环境科学与生态学 Q1 DEVELOPMENT STUDIES Pub Date : 2023-11-14 DOI: 10.1002/sd.2815
Nanyu Jiang, Chonghui Zhang, Weihua Su, Huanhuan Jin, T. Baležentis
Transition towards low‐carbon and carbon‐neutral society requires multiple technological solutions. Thermal power generation is the main source of power generation in China and contributes to a large portion of carbon emission. Under the goal of “carbon peak”, thermal power generation efficiency will become an important factor affecting industrial development. Based on the directional distance function, this article assumes energy used as inputs and power generation as an output. Then, energy‐oriented and energy‐generation oriented power generation efficiency analysis models are proposed. The carbon emission is treated as an undesirable output to analyze the regional power generation efficiency with and without industrial transfer. The application focuses on panel data of three regions in China over the period 2013–2017, accounting for three energy inputs: solid, oil and gaseous fuel. The results show that in regard to the factors improving power generation efficiency, pure efficiency and scale efficiency change is positive for the eastern and central regions, while pure technical efficiency change is positive for the western region. By further analyzing the power generation potential, the results also show that the eastern region exhibits potential savings in gaseous fuel, the central region has potential in three fuels, but all not prominent, and the western region has potential in solid and oil fuels. Accordingly, the article puts forward policy recommendations from the perspective of technological innovation, differentiated development, and collaborative communication.
向低碳和碳中和社会转型需要多种技术解决方案。火力发电是中国发电的主要来源,也是碳排放的主要来源。在 "碳峰值 "目标下,火力发电效率将成为影响工业发展的重要因素。基于方向距离函数,本文假定能源使用为输入,发电量为输出。然后,提出了以能源为导向的发电效率分析模型和以发电量为导向的发电效率分析模型。将碳排放作为不良输出,分析有无产业转移的区域发电效率。应用 2013-2017 年中国三个地区的面板数据,考虑了固体、石油和气体燃料三种能源输入。结果表明,在提高发电效率的因素方面,东部和中部地区的纯效率和规模效率变化为正,而西部地区的纯技术效率变化为正。通过进一步分析发电潜力,结果还显示,东部地区在气体燃料方面具有节约潜力,中部地区在三种燃料方面具有潜力,但都不突出,西部地区在固体燃料和石油燃料方面具有潜力。据此,文章从技术创新、差异化发展和合作交流的角度提出了政策建议。
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引用次数: 0
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Sustainable Development
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