Search

Limited research explores the private sector's role in achieving Sustainable Development Goals (SDGs), particularly regarding factors influencing disclosure practices in emerging economies. This study addresses this gap by investigating the voluntary disclosure of SDGs and the impact of the sustainability committee (SC) on such disclosure in Malaysia. Panel data from large publicly listed Malaysian companies spanning from 2016 to 2020 is employed. Manual content analysis extracts the SDGs‐related information from the annual reports. Data were analyzed using univariate and multivariate analytical models to examine the effect of the sustainability committee's existence on the SDGs disclosure. Findings reveal an increasing trend in Malaysian companies' commitment to SDGs, with a stronger emphasis on social goals compared to environmental ones. The results of the T‐test, fixed effects, and two‐stage least squares regressions demonstrate significantly higher and more detailed SDG disclosure in companies with SCs compared to those without SCs. These findings suggest that SCs facilitate the integration of SDGs into corporate strategies and business models. Sensitivity analyses have not altered our findings. This research provides useful insights for policymakers and practitioners regarding corporate SDGs disclosure practices and the role of sustainability committees in enhancing such practices. [ABSTRACT FROM AUTHOR]

To mitigate greenhouse gas (GHG) emissions in the environment, renewable energy sources hold significant potential to offer clean and green energy, and reduce carbon emissions. Utilizing solar power systems can ensure the generation of clean and sustainable energy, leading to reduced GHG emissions during the electricity production process. The adoption of solar energy systems has witnessed a remarkable surge in recent years due to the evident surge in demand for environmentally friendly power sources. There are multiple avenues for prospective research and development in the realm of solar power systems. Gaining familiarity with the requisite technology and its suitability for the diverse demands and consumption patterns is of paramount importance. In this context, the focus of this study centers around solar photovoltaic (PV) technologies. Solar PV technology is positioned to significantly contribute to global energy requirements, offering multi-terawatt capacity for clean and green energy. Notably, due to its well-established infrastructure and economic feasibility, solar PV technology emerges as an optimal choice for both small and large-scale projects. This study places a special emphasis on sustainability as a lens through which recent advancements in solar PV technology are examined. In a world where concerns about climate change mitigation and sustainability are mounting, solar PV technology stands out as a foremost source of clean and environmentally friendly energy, serving as a pragmatic solution for fostering sustainable development. [ABSTRACT FROM AUTHOR]

The study aims to inquire about the level of understanding of Sustainable Development Goals (SDGs), Sustainable Finance (SF), and Financial Inclusion (FI) among business graduates. The data were collected through a self‐administered questionnaire from 342 business graduates from different universities in a developing country like Pakistan. The findings revealed that the respondents have a no‐to‐low understanding of SF, FI, and the role or importance of these in achieving the 17 SDGs. The findings suggest major revisions in the structure and contents of different business degrees in Pakistan. Overall, the study opens new avenues for research and provides important insights for all the key stakeholders, including universities, higher education institutions (HEIs), the Higher Education Commission (HEC), students, and parents. The study also has social and practical implications for various stakeholders in the HEIs. [ABSTRACT FROM AUTHOR]