IDEAS home Printed from https://ideas.repec.org/a/ibn/ibrjnl/v12y2019i4p98-109.html
   My bibliography  Save this article

Governance and Auditing the Implementation of the Sustainable Development Goals (SDGs): Challenges of the Preparedness Phase

Author

Listed:
  • Saleh Ali Alagla

Abstract

This paper aims to perform an in-depth analysis of the Sustainable Development Goals (SDGs) which have been implemented by the United Nations in the year 2015. The research is based on performing an audit of the design and structured framework in order to understand the level of its successful implementation along with highlighting the grey areas and potential threats which require a proactive and strategic move. All the presentations and discussions which happened in the 15th General Auditing Bureau (GAB) Annual Seminar, being held in Saudi Arabia in the year 2018, have been assessed and evaluated to draw a conclusion. This study has adopted an exploratory paradigm which is termed as interpretivism followed by qualitative research and analysis approach where secondary data set has been used. The main sources of data were the deliberations and discussions of the GAB seminar along with relevant information sources concerning SDGs such as the UN reports and recommendations of other conferences coupled with symposia on the subject. There are certain limitations of the study which include limited availability of literature which weakens the theoretical foundation of the subject of the present research. The analysis of the data set has revealed the presence of institutional and professional preparedness intending the smooth implementation of SDGs. However, analysis of the discussion on the seminar has highlighted specific gaps which might challenge the efficacy of the program and hence requires a necessary action.

Suggested Citation

  • Saleh Ali Alagla, 2019. "Governance and Auditing the Implementation of the Sustainable Development Goals (SDGs): Challenges of the Preparedness Phase," International Business Research, Canadian Center of Science and Education, vol. 12(4), pages 98-109, April.
    • Handle: RePEc:ibn:ibrjnl:v:12:y:2019:i:4:p:98-109
    as

    Download full text from publisher

    File URL: http://www.ccsenet.org/journal/index.php/ibr/article/download/0/0/38889/39601
    Download Restriction: no
    File URL: http://www.ccsenet.org/journal/index.php/ibr/article/view/0/38889
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. James Guthrie & Amanda Ball & Federica Farneti, 2010. "Advancing Sustainable Management of Public and Not For Profit Organizations," Public Management Review, Taylor & Francis Journals, vol. 12(4), pages 449-459, July.
    2. Erling Holden & Kristin Linnerud & David Banister, 2017. "The Imperatives of Sustainable Development," Sustainable Development, John Wiley & Sons, Ltd., vol. 25(3), pages 213-226, May.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Millar, Neal & McLaughlin, Eoin & Börger, Tobias, 2019. "The Circular Economy: Swings and Roundabouts?," Ecological Economics, Elsevier, vol. 158(C), pages 11-19.
    2. Urquía-Grande, Elena & Estébanez, Raquel Pérez & Alcaraz-Quiles, Francisco José, 2022. "Impact of Non-Profit Organizations’ Accountability: Empirical evidence from the democratic Republic of Congo," World Development Perspectives, Elsevier, vol. 28(C).
    3. Joanna Wiśniewska & Joanna Markiewicz, 2021. "The Impact of Poland’s Energy Transition on the Strategies of Fossil Fuel Sector Companies—The Example of PKN Orlen Group," Energies, MDPI, vol. 14(22), pages 1-17, November.
    4. Eleftherios Thalassinos & Marta Kadłubek & Le Minh Thong & Tran Van Hiep & Erginbay Ugurlu, 2022. "Managerial Issues Regarding the Role of Natural Gas in the Transition of Energy and the Impact of Natural Gas Consumption on the GDP of Selected Countries," Resources, MDPI, vol. 11(5), pages 1-22, April.
    5. Kahraman, Ugur & Dincer, Ibrahim, 2023. "Development and assessment of an integrated underground gasification system for cleaner outputs," Energy, Elsevier, vol. 285(C).
    6. Svatava Janoušková & Tomáš Hák & Bedřich Moldan, 2018. "Global SDGs Assessments: Helping or Confusing Indicators?," Sustainability, MDPI, vol. 10(5), pages 1-14, May.
    7. Lai Ken Tan & Matthew Egan, 2018. "The Public Accountability Value of a Triple Bottom Line Approach to Performance Reporting in the Water Sector," Australian Accounting Review, CPA Australia, vol. 28(2), pages 235-250, June.
    8. Cooper, Gregory S. & Rich, Karl M. & Shankar, Bhavani & Rana, Vinay & Ratna, Nazmun N. & Kadiyala, Suneetha & Alam, Mohammad J. & Nadagouda, Sharan B., 2021. "Identifying ‘win-win-win’ futures from inequitable value chain trade-offs: A system dynamics approach," Agricultural Systems, Elsevier, vol. 190(C).
    9. Valentina Minutiello & Isabel-María García-Sánchez & Beatriz Aibar-Guzmán, 2024. "The Latest Developments in Research on Sustainability and the Sustainable Development Goals in the Areas of Business, Management and Accounting," Administrative Sciences, MDPI, vol. 14(10), pages 1-19, October.
    10. Kristin Linnerud & Erling Holden & Morten Simonsen, 2021. "Closing the sustainable development gap: A global study of goal interactions," Sustainable Development, John Wiley & Sons, Ltd., vol. 29(4), pages 738-753, July.
    11. Judith Janker, 2020. "Moral conflicts, premises and the social dimension of agricultural sustainability," Agriculture and Human Values, Springer;The Agriculture, Food, & Human Values Society (AFHVS), vol. 37(1), pages 97-111, March.
    12. Alam, Gazi Mahabubul & Al-Amin, Abul Quasem & Forhad, Abdur Rahman & Mubarak, Muhammad Shujaat, 2020. "Does the private university sector exploit sustainable residential life in the name of supporting the fourth industrial revolution?," Technological Forecasting and Social Change, Elsevier, vol. 159(C).
    13. Victor Counillon & Eléonore Disse, 2024. "Re-founding organizational ontology for sustainability: the role of ecological accounting as a bridge between scientific and practical knowledge," Post-Print hal-04639877, HAL.
    14. Gian Paolo Cesaretti, 2018. "Insights and Suggestions. The unsustainability of current global society?s development model: Origins and solutions," RIVISTA DI STUDI SULLA SOSTENIBILITA', FrancoAngeli Editore, vol. 2018(1), pages 7-9.
    15. Bolt, Andre & Dincer, Ibrahim & Agelin-Chaab, Martin, 2020. "Energy and exergy analyses of hydrogen production process with aluminum and water chemical reaction," Energy, Elsevier, vol. 205(C).
    16. Williams, Belinda & Wilmshurst, Trevor & Clift, Robert, 2011. "Sustainability reporting by local government in Australia: Current and future prospects," Accounting forum, Elsevier, vol. 35(3), pages 176-186.
    17. Marek Więckowski, 2021. "Will the Consequences of Covid-19 Trigger a Redefining of the Role of Transport in the Development of Sustainable Tourism?," Sustainability, MDPI, vol. 13(4), pages 1-15, February.
    18. Freddy Marín-González & Sharmila Rani Moganadas & Ana Judith Paredes-Chacín & Sook Fern Yeo & Subhacini Subramaniam, 2022. "Sustainable Local Development: Consolidated Framework for Cross-Sectoral Cooperation via a Systematic Approach," Sustainability, MDPI, vol. 14(11), pages 1-33, May.
    19. Blesh, Jennifer & Hoey, Lesli & Jones, Andrew D. & Friedmann, Harriet & Perfecto, Ivette, 2019. "Development pathways toward “zero hunger”," World Development, Elsevier, vol. 118(C), pages 1-14.
    20. Rita Vasconcellos Oliveira, 2021. "Social Innovation for a Just Sustainable Development: Integrating the Wellbeing of Future People," Sustainability, MDPI, vol. 13(16), pages 1-12, August.

    More about this item

    Keywords

    sustainable development goals; governance; The 15TH GAB Seminar; The UN 2030 Agenda; auditing;
    All these keywords.

    JEL classification:

    • C33 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Models with Panel Data; Spatio-temporal Models
    • F31 - International Economics - - International Finance - - - Foreign Exchange
    • F41 - International Economics - - Macroeconomic Aspects of International Trade and Finance - - - Open Economy Macroeconomics

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ibn:ibrjnl:v:12:y:2019:i:4:p:98-109. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Canadian Center of Science and Education (email available below). General contact details of provider: https://edirc.repec.org/data/cepflch.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.