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This paper aims to emphasize the significance of integrating sustainable development (SD) content into higher education institutions (HEIs) curricula. The focus is on identifying areas of research demand related to SD in teaching and learning programmes.

This study uses a comprehensive approach, combining bibliometric analysis and an original survey instrument tool. The research involves HEIs staff engaged in both research and teaching roles across 36 countries worldwide.

The findings of the study shed light on the challenges and gaps in incorporating SD into HEIs curricula. Insights reveal that researchers focusing on SD within teaching and learning programmes face a notable obstacle in the form of congested timetables.

While providing valuable insights, this research acknowledges study design and methodology limitations. These limitations should be considered when interpreting the findings and planning future research endeavours in SD in HEIs.

The paper underscores the practical implications of the findings, emphasising the need to address congested timetables as a significant obstacle to sustainability education efforts. The practical insights aim to guide educators and institutions in enhancing the incorporation of SD content in their teaching programmes.

The study’s social implications highlight the broader impact on society, emphasising the role of HEIs in shaping a sustainable future. Addressing the identified challenges can contribute to better preparing students for addressing real-world sustainability issues, thereby fostering positive social change.

This paper concludes by outlining essential measures to address identified challenges and gaps, emphasising the imperative of creating an environment that supports the integration of SD into higher education curricula. The findings provide valuable guidance for educators, policymakers and institutions seeking to enhance sustainability education efforts.

Much has been written about the behaviour of muntinational corporations (MNCs) and their relations with the nation state. However, there seems room for closer examination of the dynamics of such relations between developing economies and MNCs operating in sectors of strategic importance to the developing economy. The research reported here examines relations between international shipping companies and Bangladesh. The paper starts by reflecting on the growth and influence of the MNC, and the varied ways that such influence is manifest. This provides a backdrop against which to examine relations between shipping MNCs and Bangladesh. Following this review, the research design is sketched out, as a study of relations between Bangladesh as an emerging economy and shipping MNCs in pursuit of their business objectives. The study finds that regardless of political ambitions by the host economy, and regardless of the ethical proclamations of MNCs, it is the everyday challenges and opportunities of doing business that shapes ethical practices. Corporate officers, in dealing with local officials, take a pragmatic approach to achieving business objectives, while being fully aware that such pragmatism is often at odds with corporate moral intention. The study also finds that what counts as corporate socially responsible behaviour is politically defined.

The aim of this paper is to address the difficulty in describing sustainable development at an organizational level caused by the diverse meanings assigned to the term across different organization types.

The study was based on a meta‐narrative analysis of a select set of research literature on sustainability in organizations. Using interpretive synthesis to extract the key perspectives on what sustainable development means across organization types, the resulting categories of organizational sustainability were presented in a taxonomy and represented on Swanson and Zhang's Map of Organizational Forms to help describe their characteristics.

The findings reveal that sustainable development at an organization level has different meanings for different kinds of organizations. The relative weightings afforded the individual elements of sustainability – economic, environmental, social, and cultural – differ between organization types depending on a range of factors. Four new categories of organizational sustainability are presented and described.

The findings are expected to help researchers conduct further studies into organizational level sustainable development by providing them with distinct categories within which to focus their work.

This paper presents a taxonomy of organizational level sustainability perspectives and examines some of the factors that define the classifications. The viewpoints offered should deepen understanding as to why some organizations embrace and implement wide‐ranging and complex sustainability principles while others view sustainability in narrow terms – such as focusing almost exclusively on maintaining their own economic viability.

The purpose of this article is to explore the problematic question of government's role in ensuring corporate social responsibility in an African context. This question may initially appear paradoxical yet it is becoming increasingly relevant in the face of linkages between corporate social responsibility (CSR) and development. The article uses the example of Nigeria's attempt to pass a CSR bill mandating contributions towards development to identify several questions arising in such contexts. It advises a contextual approach to identifying CSR objectives and recognises the need for frameworks which law can provide.

This article adopts a conceptual approach analysing the current debates about CSR and its linkage with development as well as the implications and issues raised by the attempted CSR law.

The main findings suggest that though CSR in general refers to business and society relationships, its content and targets need to be defined in context. Attempts to pass mandatory CSR laws (even where they do not succeed), hint at the need to concretise objectives particularly where CSR is linked to development. This can be done through frameworks which include the use of law in all its forms.

This article identifies a new direction that CSR may be taking in developing countries. It uses the Nigerian example to show that larger questions are looming for CSR, especially in connection with development. While current attempts to adopt a structured approach to CSR through legislation may not be wholly successful, they cannot be entirely ignored as this suggests the need for frameworks and concrete objectives in an African context like Nigeria.

The aftermath of the subprime mortgage crisis has accelerated a pre‐existing process of ethical approach in the banking industry. Today, all banks claim to be socially, environmentally and economically committed with the philosophy of sustainable finance. The purpose of this paper is to show that, beyond the outward similarities, there are three different types of banking approach, each reflecting a distinct business model: banks whose ethical/social approach is mainly based on what they say, represented by universal banks; banks whose ethical/social approach is based on what they are, essentially the co‐operative banks; banks whose ethical/social approach is based on what they do, the so‐called ethical banks.

The paper bases its argument on the German banking industry, which is a big European country with a fairly diversified banking sector. The paper examines three types of sources for each of the above‐mentioned categories of banks: the social and environmental reporting, the conformity or not with the principles of the social and solidarity‐based economy and the different types of financial activities as reflected in their balance sheet.

The paper concludes that more ethical behaviour leads to both economic performance and social gains which increase wealth for all partners.

The proposed methodology could be extended to other European banking systems to discuss their implications as regards corporate social responsibility.

This contribution will help the reader to evaluate banking communication as regards corporate social responsibility in their daily activity.

This research will give an insight based on the documents published by banking institutions to measure their implication on corporate social responsibility.

Corporate governance systems aim to supervise and guide corporate behaviour. Information and communication technologies and in particular the Internet are providing unprecedented scope for innovative behaviour, both undesirable and useful, and as means for greater scrutiny and control. There are calls to reform the governance system, to make it more sensitive to what is seen as the primary purpose of the enterprise, that is the pursuit of economic prosperity through innovation. Moreover, any reform needs to develop a sensitivity to the social context of corporations, since this is the locus of attitudes, strategy practices and innovative capacity. Through exploiting ideas from cultural theory this paper proposes that corporations exhibit a limited but discernible number of ways of life or social realities, and these realities give meaning to the system of governance in use.

This paper seeks to examine the importance of corporate social and environmental initiatives to extractive sector firms and by measuring the level of social, environmental and economic sustainability in 128 countries around the world and applying these measures to a framework comprised of a sustainability indices matrix, and identifying certain strategic approaches to social and environmental practices.

The matrix contains eight categories of sustainability attainment and a k‐means cluster analysis is employed to identify what countries belong to each of these categories and to what extent these clusters identify countries with similar characteristics that may impact the focus of corporate social and environmental performance practices for extractive sector firms wishing to pursue projects in those countries.

The study finds that, in those jurisdictions where social and environmental sustainability is well established, extractive sector firms are required to deal with established rules and regulations that require a more reactive strategic approach. The various combinations of sustainability levels amongst the many countries around the globe require various combinations of strategies related to corporate social and environmental performance.

The realization that, today, extractive sector firms who choose to ignore the need for appropriate corporate social and environmental performance are risking increased costs arising from social and environmental damage created by their projects supports the need to create pro‐active strategies for addressing social and environmental responsibility.

This paper's contribution is the development of a framework for measuring the component levels of sustainable development and clustering a large number of countries into specific categories with recommended approaches to social and environmental sustainability strategies.

The purpose of this paper is to look at opportunities for Kazakhstan to participate in voluntary carbon markets by submitting forest protection, afforestation and reforestation projects that can be offered to domestic or foreign participants willing to take corporate social responsibility (CSR) and reduce their anthropogenic impact on the climate system by buying these projects.

The study applies a qualitative approach which is based on analysis of scientific articles, entity reports, and national legislative framework related to the topic of the research.

The findings reveal that the issues of CSR, participation in voluntary carbon markets and domestic forestry sector may be integrated if addressed properly. However, Kazakhstan lacks the level of understanding and acceptance of social or environmental responsibilities necessary to engage in CSR practices. In addition, participation of project developers from Kazakhstan in voluntary carbon markets is a subject to the complicated project submission process. Although voluntary carbon markets are not driven by specific regulations and do not require national legal frameworks to enter the voluntary market system, participation may still be a subject to other national legal aspects.

The study shows how CSR actions may bring win‐win situations both for entities’ sustainability reporting which undertake these actions, and for the forestry sector of Kazakhstan. Therefore, a specific strategy should be customized to reflect national circumstances, and which provides assistance for and enhance discussions about CSR, voluntary carbon markets, and their overall contribution to sustainable development.

The paper addresses the aspects of taking CSR in a developing country as Kazakhstan where the concept of CSR still lacks supportive legal and promotional mechanisms. It introduces the possible relation of the voluntary carbon markets to the forestry sector of Kazakhstan.