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This paper investigates how Indonesian regional government-owned enterprises disclose what they plan, account for and report their sustainable development goal (SDG) contributions, showcasing their commitment in attaining impactful SDG achievement. In doing so, it aims to highlight how adopting a sustainability accounting and reporting (SAR) framework can enhance SDG disclosures.

Content analysis, guided by an adapted SAR framework, is employed to examine the SDG disclosures across planning, accounting and reporting in 2019–2020 annual/sustainability reports of the 24 enterprises.

Most Indonesian regional government-owned enterprises or badan usaha milik daerah (BUMDs) studied adhered primarily to Financial Services Authority Regulation (Otoritas Jasa Keuangan (OJK)) 51/2017, which does not sufficiently enforce SDG disclosures in the planning stage. They disclosed SDG-related activities in the accounting and reporting stages, highlighting programme implementation and budget realisation with little emphasis on strategic planning. This resulted in inadequate evidence in the disclosures of the strategic actions to comprehensively plan, account for and report their SDG achievement, essential information for stakeholders to showcase their meaningful actions to contribute to national and global SDG progress.

Prior SDG disclosure studies highly focus on analysing the linkages of organisations’ reported sustainability programmes contributing to national SDG achievements, neglecting the investigation of how organisation should employ SAR to disclose what they plan, account for and report their impactful SDG contribution to stakeholders. This paper addresses this underexplored context, particularly in local government-owned enterprises which have a crucial role in accelerating SDG achievement. Given the global nature of SDGs, this analysis provides valuable lessons for organisations and regulators in Indonesia and other developing countries to utilise SAR to enhance SDG reporting. So that, they can better plan, account for and report tangible actions toward meaningful SDG achievement.

The purpose of this paper is to explore older people’s intention to relocate from their primary homes. The study also seeks to understand the policy implications that such intentions may have.

This study employs a survey-based design via computer-aided telephone interviews (CATI). The CATI survey was employed to gather information on the behaviour of older people and whether differences exist by gender, age, health immigration status and financial knowledge. The survey-based design is triangulated with the literature on this topic area and policy issues.

The findings of the study suggest amongst others, that older South Australians overwhelmingly and significantly do not intend to move from their primary home and are content to age in place. This is particularly true as people reach the older stages of life.

The study enhances the understanding of the decision-making environment that older people are exposed to in contemplating relocation from the primary home. More specifically, it shows that factors stated in the literature that deemed to be of importance in the decision to relocate, has no significance in this study and that ageing in place should be used as a policy base.

The purpose of this paper is to determine the profile of the typical online fractional residential property investor in Australia. This study also seeks to understand the motives for engaging with and investing in alternative residential property investments.

This study employs a survey-based design via an online questionnaire to gather information on investor age, gender, type, education levels, time horizons and investment history and risk and return expectations. It also gathers information regarding investors’ financial literacy including tax implications of fractional property investment.

The findings of this study suggest amongst others, that fractional property investors tend to be younger, although the platform also attracts older investors including older females. The study also found that investors do not select alternative investment platforms in anticipation of super-normal investment returns. Return expectations are realistic and are based on a balance between capital growth and income.

This study indicates that alternative investment platforms lowers the barriers of entry into residential property for first time investors. It therefore creates opportunities to allow many first time individual investors to invest in property, often as an alternative to bank savings or investing in the stock market.

This study enhances our understanding of the influence of alternative investment platforms on investment decision-making. More specifically, it contrasts fractional property investment with more traditional investment opportunities to understand the motives of investors for diversifying into online investment vehicles.