According to the United Nations, by 2050, about 68% of the world’s population will live in urban areas. This population increase requires environmental resilience and planning ability to reduce the negative environmental impacts associated with growth. In this scenario, life cycle analysis, whose standards were introduced by ISO 14000 series, is an essential tool. From this perspective, smart cities whose concern about environmental sustainability is paramount corroborating SDG 11. This study aims to provide a holistic view of environmental technologies developed by Brazilian inventors, focused on life cycle analysis, which promotes innovation by helping cities build greener, more efficient, resilient, and sustainable environments. The methodology of this article was an exploratory study and investigated the scenario of patents in the life cycle. 209 patent processes with Brazilian inventors were found in the Espacenet database. Analyzing each of the results individually revealed processes related to air quality, solid waste, and environmental sanitation. The review of patent processes allowed mapping of the technological advances linked to life cycle analysis, finding that the system is still little explored and can present competitive advantages for cities.

Studies show that the COVID-19 crisis may threaten to attain sustainable development goals connected with shelter in developing countries, including Malaysia. Low-cost housing provision has been identified as one tool for achieving sustainability goals via synergistic operations. However, studies about post-COVID-19 housing and sustainable development goals integration are scarce in Malaysia. The study investigated the state of post-COVID-19 housing and developed a framework to integrate Goals in housing provision in Malaysia. The study covered four major cities in Malaysia via qualitative research to achieve the study’s objectives. The researchers engaged forty participants via semi-structured virtual interviews, and saturation was achieved. The study utilized a thematic analysis for the collated data and honed them with secondary sources. Findings show that COVID-19 reduced the possibility of low-income earners becoming homeowners. This is because the low-income groups were real losers of COVID-19 economic changes. Also, findings reveal that achieving four Goals from the 17 Goals will improve housing provision in Malaysia’s post-COVID-19 era. The study encourages key housing stakeholders to improve housing delivery, especially for the low-income earners across Malaysia in the post-COVID-19 era. This will imply contributing to achieving four Goals because of the correlation, as part of the study’s implications.

Enterprise Resource Planning (ERP) system utilization and Environmental, Governance, Social (ESG) practice incorporation have jointly wielded significant influence on various aspects of accounting operations. On the other side, leveraging the robust information infrastructure, Taiwanese firms have widely implemented ERP systems and have been aligning with international ESG initiatives in recent years. The objective of this study is to investigate the impact of ERP utilization and ESG practices on real and accrual earnings management among firms listed in Taiwan over an 19-year span from 2003 to 2021. The results of this study suggest duration of ERP implementation has a negative impact on accruals earnings management, but has a positively influence on real management. The results underscore the significant influence of ERP utilization duration on the different aspects of corporate earnings management activity. Additionally, our investigation illustrates a negative association between the corporate assimilation of ESG practices and both real and accrual earnings management. This reveals that enterprises committed to implementing ESG practices highlight long-term substantive operations over the short term periodic performance of financial statements.

This article is devoted to studying the principles of the relationship between democracy and demoethics as tools for transforming the sustainable development of society. The study is based on the assumption that the effective functioning of democracy is associated with such social phenomena as elections and electoral behavior. The study examined electoral behavior and surveyed members of society about the qualities of candidates to which they pay special attention. An analysis of qualitative and quantitative data demonstrating the democratic foundations of elections of members of society was conducted, and an analysis of the choice of voters in the extraordinary elections of the President of the Republic of Kazakhstan by region was conducted. In this study, Bayesian network modeling is experimentally applied to formalize the problem of identifying and analyzing the behavior of virtuous personality traits. A sociological survey of public opinion was conducted using the questionnaire method with the participation of 826 people from all regions of Kazakhstan from May to June 2023. A questionnaire was used to collect data, the main purpose of which was to compare attitudes and find out what values are considered important for people, what norms of behavior are considered acceptable, and to understand what values and norms prevail in society. It is concluded that the concept of demoethics promotes a positive transformation of humanity and helps to form a new leader of virtue, a ruler of the city, capable of making ethical rational decisions that can ensure a balance between the economic, social, and environmental needs of humanity.

The UN agenda of Sustainable Development Goals (SDGs) 2015–2030 is a holistic approach. Universities play an important role in dissemination of quality knowledge, developing the skills and attitudes of a large number of youth across the world. Though the emphasis on Education for Sustainable Development (ESD) started as early as 1992, yet Universities adopted the concept of Green Campus integrating the environmental, social and economic aspects of sustainability quite recently. In developing countries including Pakistan, the Green Campus Initiatives (GCI) have not been implemented in the majority of the Universities. Northern Pakistan comprising Azad Jammu & Kashmir (AJ&K) and Gilgit Baltistan (GB) faces multiple challenges including Climate Impacts at the top. The fragile ecosystem of the region requires more sustainable initiatives at the University and community levels. In this research, the readiness of the seven universities located in Northern Pakistan have been assessed for GCI on the basis scanning of the websites and questionnaire survey of the relevant stakeholders. The results have shown that there is little commitment of resources for sustainability from senior management, lack of awareness in faculty & staff and less research focus on the related themes of green campus. The co-curricular activities in universities are not linked with sustainability and there are no incentives for faculty, staff and students to this end. It has been recommended that Green Campus Framework may be developed for Pakistani Mountain Universities, with commitment from leaders of the universities and allocation of sufficient resources for development of sustainable campuses. The Higher Education Commission of Pakistan (HEC) needs to allocate special funds for promoting GCI across universities in Pakistan.

The Sustainable Development Goals (SDGs) can be viewed as the aftermath of the Millennial Development Goals (MDGs). This is due to the fact that the seventeen (17) SDGs are designed to continue the work expected to have been done by the MDGs. In other words, the failure of the MDGs to eradicate poverty birthed the SDGs. However, the SDGs seem not to be achieving the desired result. This has led to the projection for the need for a decade of action. In the African context, the questions of why the MDGs failed and the SDGs tend to be failing are yet to be asked. By projection, if the questions are not asked and answers are not provided, the projection of the decade of action may also fail. Hence, the reason for this conceptual paper which was targeted at exploring the possibility of considering the Africanization of the SDGs as remedy to ensuring sustainable development in the African continent. Different relevant sources were identified, reviewed and analysed. The findings from the reviewed and analysed sources showed among others that for Africanization of the SDGs to be a reality and practicable, glocalization must be embraced. Meanwhile, there will be need to question the use of Eurocentric curricula in African institutions of learning.