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This study aims to verify if information on sustainable development goal (SDG) measurements or achievements is included in nonfinancial reports, highlighting the most disclosed SDGs and the reasons behind their prioritization.

The collocation analysis and logDice measurement were performed on the 206 nonfinancial reports of Italian companies published in 2022.

Companies mainly disclose information on the SDGs they can easily influence through business activities (SDGs 8, 7 and 12) while focusing less on wicked problems, which are more challenging to measure and have less effect (SDGs 1, 2 and 16). The information in the reports is becoming more quantitative. It aims to measure companies’ impact on pursuing the SDGs, and a qualitative description of adopted corporate policies and actions complements it.

Results highlight the need to urge policymakers to create a unified SDG reporting framework. The systematization of the reporting structure would assist enterprises in preparing their reports and help stakeholders compare the results of different organizations. It would prompt companies to improve their internal control activities, consequently positively affecting corporate accountability and the pursuit of SDGs. Furthermore, more training would be needed to educate businesses on the role they can play in all 17 SDGs.

To the best of the authors’ knowledge, the research is the first attempt to use natural language processing methods in SDG reporting studies. This allowed researchers to study the whole population available, neglecting the sampling process, not missing any data available and bringing insights nonexistent in research.

This study aims to investigate the relationship between corporate sustainable development goals (SDGs) disclosure and analyst forecast quality.

The study focuses on a sample of 95 Italian-listed companies preparing the mandatory non-financial declaration (NFD) according to the Global Reporting Initiative (GRI) standards over a five-year period (2017–2021), corresponding to an unbalanced sample of 438 observations. Analyst forecast quality was proxied by earnings forecast accuracy (FA) and earnings forecast dispersion (FD), built on data retrieved from the Refinitiv database. A manual content analysis was performed on NFDs to derive an SDG disclosure score (SDGD) for each sampled company.

This study provides empirical evidence suggesting that voluntary SDG disclosure matters to the capital market in that it helps enhance the information environment of companies, evidenced by improved analyst forecast quality. In particular, this study highlighted that SDG disclosure positively influences analyst FA while negatively affecting analyst FD.

This study focuses on the Italian context, which has idiosyncratic characteristics regarding the structure of the financial market, the composition of corporate ownership and experience in non-financial reporting practices.

This study indicates to corporate managers that following GRI standards may represent the right way to better integrate SDG disclosure in corporate non-financial reports and increase the relevance of such information for investors and other capital market participants.

To the best of the authors’ knowledge, this is the first study that empirically examines the association between SDG disclosure and analyst forecast quality.

The hoped-for “just recovery” from the COVID-19 pandemic has not occurred. This chapter examines socioeconomic disparities laid bare by the pandemic in the United States. They have left a marked impression, suggesting that the concept of “American exceptionalism” has negative as well as positive connotations especially when compared with other high-income countries. Strikingly, democracy is not delivering for many Americans, and yet that is not a new situation, as much scholarship shows. These findings challenge received wisdom about how this country is in the aggregate labeled “developed” when many Americans live in conditions similar to or worse than those the World Bank categorizes as “developing.” Against this background, the chapter assesses experiential learning models for engaging students on the SDGs to assess these disparities. While researching social justice gaps in Pittsburgh and Atlanta with Carnegie Mellon students, however, the lack of disaggregated data emerged as a human rights issue and major barrier to fulfilling the SDG principle to “leave no one behind” (LNOB). These findings suggest a paradigm shift is needed, using the SDGs to advance human rights, elevating socioeconomic rights, localizing issues, generating disaggregated data to drive policy recommendations, and scaling up the community of practice that is engaged in this paradigm shift. Field building these aspects of sustainable development has the possibility to positively shape policies, outcomes, and help this democracy actually deliver for all, not just for some. For the United States to lead and bolster human rights and democracy around the world, inequalities at home must be addressed.

The purpose of this paper is to improve the understanding of the social contexts of sustainable Lean culture in healthcare by examining self-efficacy (SE) as a fundamental construct related to the value of perceived readiness, prior education of Lean and the importance of leadership’s system-level support.

A descriptive correlational study was conducted to identify the relationships between SE and Lean readiness factors, SE and prior Lean training, SE and clinical vs administrative roles and SE and perceived system-level support in a large health system.

There was a statistically significant difference in self-reported readiness to use Lean tools between individuals who had received Lean training during their academic education and those who had not; however, their level of education did not impact SE. Lastly, and perhaps most important, the learner who embodies SE also has system-level support.

Future directions of this research, in addition to assessing team readiness as other studies suggest, would be to evaluate individual team member readiness by gauging SE and addressing deficits prior to the deployment of process improvement (PI) projects to promote success and sustainability.

This contributes to the ongoing scholarship of Lean management systems, providing clinical and non-clinical leaders with a contextual understanding of their supportive role in the SE of teams.

This study demonstrates the value of understanding SE of individual team members and how it can contribute to overall improved team outcomes, directly impacting the sustainability of Lean change culture and its promotion of improved patient safety, cost efficiencies and access to care.

The concept of a sustainable warehouse management system (WMS) is a relevant yet under-researched area within warehousing logistics. The purpose of this research is twofold: first, to review the literature on the topic of socially and environmentally sustainable practices; second, to lay the theoretical base for identifying social and environmental sustainability practices in warehousing operations that can serve as focus areas for WMS operational functions.

This research built knowledge on a systematic literature review and bibliometric analysis in Scopus Elsevier and Web of Science Core Collection databases. After comprehensively filtering English literature from 2016 to 2024, only 43 out of the initial 601 studies comprised relevant warehousing practices that can be incorporated into the scope of WMS activities.

As a result, retrieved practices were allocated to a specifically designed warehouse model within the main processes, equipment and resources. This model could serve as a baseline for incorporating 48 sustainable WMS practices. The prevailing share of practices focuses on environmental rather than social warehouse sustainability. WMS should adopt sustainable warehousing practices to reduce warehouses' carbon footprint, energy and resource consumption and improve working conditions in a warehouse.

There have not been any existing reviews on warehouses' social and environmental sustainability to synthesize knowledge and serve as a base for WMS sustainability. This research will contribute to developing more sustainable and environmentally responsible warehousing operations, ultimately benefiting society and the environment. By incorporating such practices into WMS, warehouse owners can ensure efforts toward social and environmental sustainability while still maintaining efficient operations.

This study aims to investigate the relationship between sustainability reporting and the cost of capital among Vietnamese firms using the Global Reporting Initiative (GRI) standards.

Using a sample of the 100 largest firms by market capitalisation listed on the Hanoi and Ho Chi Minh stock exchanges as of 31 December 2023, this study applies regression models to examine how sustainability disclosure influences the cost of debt (COD), cost of equity (COE) and the weighted average cost of capital (WACC) over the period from 2021 to 2023.

The findings indicate a significant negative relationship between sustainability disclosure and the COD, COE and WACC, with environmental-related sustainability development goals (SDGs) disclosures having the most substantial impact. These results highlight the critical role of transparency in reducing information asymmetry and agency costs, ultimately lowering the cost of capital.

This study extends stakeholder and signalling theories by demonstrating how sustainability disclosure affects both shareholders and creditors in a developing economy.

This study provides actionable insights for corporate managers and financial institutions on how sustainable development practices can enhance access to capital at more favourable rates. Policymakers and banks are encouraged to implement green finance initiatives to promote sustainability further.

As Vietnam strives to combat climate change, this research underscores the importance of sustainable practices in building trust with investors and lenders.

To the best of the authors’ knowledge, this study offers one of the first comprehensive examinations of the link between sustainability reporting and capital costs in Vietnam, offering important empirical evidence for academics and practitioners.

The purpose of this study is to assess the extent of Sustainable Development Goals (SDGs) disclosures among Vietnamese listed firms and identify key influencing factors.

The authors analyse SDG-related disclosures of the top 100 listed firms by market capitalisation on the Hanoi and Ho Chi Minh stock exchanges as of December 31, 2023, using an established reporting methodology. Data were sourced from annual, corporate governance, ESG, financial and sustainability reports. A regression model was used to examine factors influencing SDG disclosure.

SDG disclosure among Vietnamese firms is relatively low. Corporate governance, firm size, government ownership, industry and Global Reporting Initiative (GRI) usage positively influence disclosure levels, while auditing firm type and firm age show a negative association. Financial firms tend to use sustainable development reports and GRI indicators more frequently.

Practically, strengthening governance frameworks and promoting GRI adoption can improve the quality and extent of sustainability reporting among Vietnamese firms. Socially, enhanced SDG disclosure supports improved corporate practices that align with the United Nations SDGs, fostering a more sustainable and transparent economy in Vietnam.

To the best of the authors’ knowledge, this is the first study examining SDG disclosure and influencing factors in Vietnamese listed (2021–2023), using the GRI (2016) standard. This study contributes to transparency in Vietnam’s financial markets and sustainability practices, offering insights for preparers and policymakers.