1 - Cover [Seite 1]
2 - Title Page [Seite 7]
3 - Copyright [Seite 8]
4 - Contents [Seite 9]
5 - About the Editors [Seite 19]
6 - Notes on Contributors [Seite 21]
7 - Foreword [Seite 31]
8 - Foreword: Implementation of the SDGs [Seite 33]
9 - Preface [Seite 37]
10 - Introduction [Seite 39]
10.1 - Part One: Overview and Context [Seite 47]
10.2 - Part Two: Where Will the Money Come From? Financing the SDGs [Seite 48]
10.3 - Part Three: Technology, Innovation, and Entrepreneurship [Seite 50]
10.4 - Part Four: Facilitating the SDGs by Legal Infrastructure Reform [Seite 53]
11 - Part I Overview and Context [Seite 55]
11.1 - 1 The UN and Goal Setting: From the MDGs to the SDGs [Seite 57]
11.1.1 - Introduction [Seite 57]
11.1.2 - What Is Development? [Seite 58]
11.1.3 - Is There a Right to Development? [Seite 60]
11.1.4 - Measuring Economic Development [Seite 60]
11.1.5 - Measuring Non-Economic Aspects of Development [Seite 61]
11.1.6 - The Sustainable Development Goals (SDGs) [Seite 62]
11.1.7 - Situating the SDGs in the International Legal Framework [Seite 66]
11.1.8 - Theories of Development: Towards a New Theory of Sustainable Development [Seite 67]
11.1.8.1 - Economic Theories of Development [Seite 68]
11.1.8.2 - Cultural Theories of Development [Seite 68]
11.1.8.3 - Geographic Theories of Development [Seite 69]
11.1.8.4 - Institutional Theories of Development [Seite 70]
11.1.8.5 - A New Theory of Sustainable Development [Seite 72]
11.1.8.6 - Measuring Progress Towards the SDGs [Seite 72]
11.1.9 - Conclusions [Seite 73]
11.2 - 2 SDGs and the Role of International Financial Institutions [Seite 75]
11.2.1 - Introduction [Seite 75]
11.2.2 - Response and Implementation of the SDGs by IFIs [Seite 76]
11.2.3 - Project Processing and Actions Taken by IFIs to Implement the SDGs, and Responses from Other Development Actors [Seite 82]
11.2.4 - Conclusion and Recommendations for IFIs to Meet SDG Goals and Targets [Seite 86]
11.3 - 3 Towards a New Global Narrative for the Sustainable Development Goals [Seite 91]
11.3.1 - Introduction [Seite 91]
11.3.2 - How SMART Are the SDGs? [Seite 93]
11.3.3 - Goals That Stretch [Seite 97]
11.3.4 - Goals That Inspire [Seite 100]
11.3.5 - Sloganising the SDGs [Seite 102]
11.3.6 - Towards a New Global Narrative? [Seite 104]
11.3.7 - Conclusion [Seite 107]
11.4 - 4 Overcoming Scarcity: The Paradox of Abundance: Harnessing Digitalisation in Financing Sustainable Development [Seite 109]
11.4.1 - Scarcity: The Paradox of Abundance [Seite 109]
11.4.2 - Financing: A Systemic Challenge [Seite 110]
11.4.3 - Action on System Design [Seite 112]
11.4.4 - Digital Financing of the SDGs [Seite 114]
11.4.5 - Dilemmas: Digitalisation and Dark Financing [Seite 118]
11.4.6 - Sizing the Prize [Seite 120]
11.4.7 - What Next? [Seite 122]
11.4.8 - Concluding Comments [Seite 123]
11.4.9 - Acknowledgements [Seite 124]
12 - Part II Where Will the Money Come From? Financing the SDGs [Seite 125]
12.1 - 5 The New Framework for Financing the 2030 Agenda for Sustainable Development and the SDGs [Seite 127]
12.1.1 - Introduction [Seite 127]
12.1.2 - Sources of Development Finance [Seite 128]
12.1.2.1 - Domestic Public and Private Sources [Seite 128]
12.1.2.2 - Domestic Resource Mobilisation (DRM) [Seite 128]
12.1.2.3 - International Public and Private Finance [Seite 131]
12.1.2.4 - The Role of International Official Development Assistance (ODA) [Seite 132]
12.1.2.5 - Private Philanthropy [Seite 133]
12.1.2.6 - Sovereign Wealth Funds, Pension Funds, Insurance Companies, and Investment Funds [Seite 134]
12.1.2.6.1 - Barriers to Greater Private Investment [Seite 135]
12.1.3 - The Role of Private and Blended Finance in Development [Seite 136]
12.1.4 - The Development Impact and Risks of Blended Finance [Seite 138]
12.1.5 - An Overview of Blended Finance Mechanisms [Seite 139]
12.1.6 - Innovative Financing Tools: Social Impact Bonds (SIBs) and Development Impact Bonds (DIBs) [Seite 140]
12.1.7 - Best Practices for Engaging the Private Sector [Seite 143]
12.1.8 - Conclusions [Seite 143]
12.2 - 6 The Contribution of the International Private Sector to a More Sustainable Future [Seite 145]
12.2.1 - Ready and Able to Invest [Seite 146]
12.2.2 - Commercial and Investment Benefits [Seite 147]
12.2.3 - What Is Needed to Mobilise Private Sector Money? [Seite 148]
12.2.4 - Partnerships for a More Sustainable Future [Seite 150]
12.2.5 - Partnerships to Rationalise Sustainable Investment Markets [Seite 150]
12.2.6 - Partnerships to Democratise Sustainable Investment Markets [Seite 154]
12.3 - 7 Re-Orienting the Global Financial System Towards Sustainability [Seite 159]
12.3.1 - Introduction [Seite 159]
12.3.1.1 - Background [Seite 161]
12.3.1.2 - The Legal and Regulatory Framework [Seite 163]
12.3.1.2.1 - Company Reporting: Sustainability Disclosure Requirements [Seite 166]
12.3.1.2.2 - Institutional Investors: Responsible Investing and Investing for Impact [Seite 170]
12.3.1.2.3 - Fiduciary Duties of Institutional Investors and Other Financial Intermediaries [Seite 174]
12.3.1.2.4 - Fostering Long-Term Sustainability [Seite 178]
12.3.2 - Conclusion [Seite 180]
12.4 - 8 How Asset Managers Can Better Align Public Markets Investing with the SDGs [Seite 181]
12.4.1 - Why the SDGs Could Transform Sustainability Investing [Seite 181]
12.4.2 - Implementing the SDGs as an Analytical Framework to Align Investing with the SDGs [Seite 183]
12.4.2.1 - Objectives of Manulife Investment Management's Approach to SDG-Aligned Investing [Seite 183]
12.4.2.2 - SDG Assessment Methodology Overview [Seite 185]
12.4.2.2.1 - Investable Themes [Seite 185]
12.4.2.3 - SDG Alignment Assessment [Seite 188]
12.4.2.4 - Exclusions [Seite 190]
12.4.3 - Applying the SDG Analytical Framework to the S&P 500 Index [Seite 190]
12.4.3.1 - The Current State of Corporate Goals with Respect to SDG Impact [Seite 191]
12.4.3.2 - The Current Opportunity Capture of SDG-Related Profit Opportunities [Seite 194]
12.4.3.3 - Areas in which Corporate Operational Conduct Is Most Strongly Aligned with SDG Impact [Seite 197]
12.4.4 - What SDG Developments Can We Expect in the Public Markets Investor Community in 2020 and Beyond? [Seite 199]
12.4.4.1 - SDG-aligned Investing Is Expected to Become Easier [Seite 200]
12.4.4.2 - Corporate Reporting on the SDGs Will Improve [Seite 201]
12.4.4.3 - Constructive Dialogue or Engagement with Companies Is Necessary to Achieve the SDGs [Seite 201]
12.4.5 - A Call to Action [Seite 202]
12.4.6 - Acknowledgements [Seite 203]
12.4.7 - Disclaimer [Seite 203]
12.5 - 9 The Significance of Sustainable Development Goals for Government Credit Quality [Seite 205]
12.5.1 - Environmental Preservation Influences Credit Quality, Including Through the Impact of Climate Change on Growth and Institutions' Resilience to It [Seite 206]
12.5.2 - Social Risks Such as Poverty and Inequality Feed into Economic and Institutional Strength [Seite 208]
12.5.3 - Strong Institutions Are Closely Related to Ratings and Ratings Factors [Seite 212]
12.5.4 - SDGs Influence Government Credit Quality Through Different Channels, to Varying Degrees [Seite 214]
13 - Part III Technology, Innovation, and Entrepreneurship [Seite 215]
13.1 - 10 FinTech for Financial Inclusion: Driving Sustainable Growth [Seite 217]
13.1.1 - Introduction [Seite 217]
13.1.2 - Financial Inclusion and Sustainability: Introducing the Long-Term Perspective [Seite 218]
13.1.2.1 - Financial Inclusion: Why It Matters [Seite 218]
13.1.2.2 - Two Sides of the Same Coin [Seite 219]
13.1.2.3 - FinTech as a Tool for the SDGs [Seite 219]
13.1.2.4 - FT4FI Initiatives [Seite 221]
13.1.3 - Four Pillars of Digital Financial Transformation [Seite 222]
13.1.3.1 - Experiences and Lessons [Seite 222]
13.1.3.1.1 - Financial Inclusion Initiatives Since 2008: G20 [Seite 222]
13.1.3.1.2 - Financial Inclusion Initiatives Since 2008: AFI [Seite 223]
13.1.3.2 - FinTech and Financial Inclusion: The Foundation of Digital Financial Transformation [Seite 223]
13.1.4 - Pillar I: Digital ID and eKYC: Establishing the Foundation [Seite 224]
13.1.4.1 - Example: The Indian Aadhaar System [Seite 224]
13.1.4.2 - IrisGuard [Seite 225]
13.1.4.3 - Regional Approaches: eIDAS in the EU [Seite 226]
13.1.4.4 - eKYC and KYC Utilities [Seite 226]
13.1.4.4.1 - Example 1: South Africa Web-Based KYC Database [Seite 226]
13.1.4.4.2 - Example 2: India's e-KYC System [Seite 226]
13.1.4.4.3 - Example 3: eIDAS and eKYC [Seite 227]
13.1.4.5 - Synthesising the Lessons [Seite 227]
13.1.5 - Pillar II: Open Electronic Payment Systems: Building Connectivity [Seite 227]
13.1.5.1 - Mobile Money [Seite 228]
13.1.5.2 - Designing Regulatory Infrastructure for an Open Electronic Payments System [Seite 229]
13.1.6 - Pillar III: Account Opening and Electronic Government Provision of Services: Expanding Usage [Seite 230]
13.1.6.1 - Electronic Payment: Government Salaries and Transfers [Seite 231]
13.1.6.2 - Electronic Payment and Provision: Other Core Services [Seite 232]
13.1.7 - Pillar IV: Design of Financial Market Infrastructure and Systems: Enabling New Wider Development [Seite 233]
13.1.7.1 - Transforming Credit Provision: From Collateral and Microfinance to Cash Flow [Seite 233]
13.1.7.2 - Adding Insurance and Investments to Savings and Credit [Seite 234]
13.1.7.2.1 - M-Akiba [Seite 235]
13.1.7.3 - Building Better Financial Infrastructure [Seite 236]
13.1.7.4 - The EU Example: GDPR, PSD2, MiFID2 [Seite 236]
13.1.8 - Developing a Comprehensive Strategy [Seite 236]
13.1.8.1 - Strategic Approach [Seite 236]
13.1.8.2 - The Challenge of Technology [Seite 236]
13.1.8.3 - Regulatory Sandboxes, Piloting, and Test-and-Learn Approaches [Seite 237]
13.1.8.4 - Balancing Inclusion with Other Regulatory Objectives [Seite 239]
13.1.8.5 - Designing Regulatory Systems: The Example of Mexico [Seite 239]
13.1.9 - Towards Inclusive and Sustainable Growth [Seite 240]
13.1.10 - Acknowledgements [Seite 241]
13.2 - 11 Financing and Self-Financing of SDGs through Financial Technology, Legal, and Fiscal Tools [Seite 243]
13.2.1 - Introduction [Seite 243]
13.2.2 - Self-Sufficient Financing and Achievement of SDGs through Tax Reform [Seite 245]
13.2.2.1 - Shifting the Tax Burden to Create a Double Dividend [Seite 245]
13.2.2.2 - Base Erosion and Digital Services Taxation [Seite 246]
13.2.2.3 - Digitisation of Tax Administration [Seite 247]
13.2.2.4 - Amendment of the Chicago Convention [Seite 248]
13.2.3 - Self-Sufficient Financing of SDGs through Financial Technology [Seite 250]
13.2.3.1 - Digitisation of Money [Seite 250]
13.2.3.2 - Digital Identity [Seite 252]
13.2.4 - Financing SDG 7 and Related Goals through Financial Technology [Seite 253]
13.2.4.1 - Offsetting Investments in Energy-Intensive Digital Currencies [Seite 253]
13.2.4.2 - Digital Token Investments [Seite 254]
13.2.5 - Conclusion [Seite 255]
13.2.6 - Acknowledgements [Seite 256]
13.3 - 12 SDG Challenges in G20 Countries [Seite 257]
13.3.1 - Introduction [Seite 257]
13.3.2 - The SDGs as Problem-Solving Tools for Transformative Actions and Policies [Seite 267]
13.3.2.1 - Long-Term Planning and Back-Casting [Seite 268]
13.3.2.2 - Data and Monitoring [Seite 269]
13.3.2.3 - Financing [Seite 270]
13.3.2.4 - Technology Missions [Seite 271]
13.3.3 - Conclusion [Seite 272]
13.4 - 13 The Future-Fit Business Benchmark: Flourishing Business in a Truly Sustainable Future [Seite 273]
13.4.1 - Introduction [Seite 273]
13.4.2 - The Journey Ahead [Seite 274]
13.4.2.1 - The World We Want [Seite 274]
13.4.2.2 - The World We Have (and How We Got Here) [Seite 274]
13.4.2.3 - The World We Can Create [Seite 276]
13.4.2.4 - Why a Systems View Is Good for Business [Seite 278]
13.4.3 - A Star to Steer By [Seite 281]
13.4.3.1 - Current Assessment Methods Are Flawed [Seite 281]
13.4.3.2 - Starting with the End in Mind [Seite 282]
13.4.3.3 - How Much Is Enough? [Seite 282]
13.4.3.4 - A Holistic View of Future-Fitness [Seite 283]
13.4.4 - A Practical Tool [Seite 284]
13.4.4.1 - Future-Fit Break-Even Goals [Seite 284]
13.4.4.2 - Future-Fit Positive Pursuits [Seite 286]
13.4.4.3 - Engaging Stakeholders More Effectively [Seite 288]
13.4.5 - Conclusion [Seite 289]
13.5 - 14 Financing for Youth Entrepreneurship in Sustainable Development [Seite 291]
13.5.1 - The Role of Young Entrepreneurs in Sustainable Development [Seite 291]
13.5.2 - The Needs of Young Entrepreneurs Working on the SDGs [Seite 292]
13.5.2.1 - Barriers to Innovation and Scale [Seite 292]
13.5.2.2 - Supporting Young Entrepreneurs Working on the SDGs [Seite 295]
13.5.3 - The Financing Options Available to Young Entrepreneurs Working on the SDGs [Seite 296]
13.5.3.1 - Sources and Instruments of Finance for Young Entrepreneurs [Seite 297]
13.5.4 - Bridging the Gap Between Young Entrepreneurs and the SDGs [Seite 300]
13.5.4.1 - Sectoral Coverage [Seite 300]
13.5.4.2 - Geographical Coverage [Seite 302]
13.5.5 - Beyond Banks: Alternative Financial Structures for Youth-oriented Sustainable Development Initiatives [Seite 304]
13.5.5.1 - Prioritising Financial Interventions for Youth Entrepreneurs and the SDGs [Seite 305]
13.5.5.2 - Non-financial Services [Seite 306]
13.5.6 - Developing a Robust Investment Pipeline [Seite 308]
13.5.7 - Designing Youth-focused Funding Vehicles for the SDGs [Seite 309]
13.6 - 15 Transparency in the Supply Chain [Seite 313]
13.6.1 - Introduction [Seite 313]
13.6.1.1 - Supplier prequalification tools [Seite 317]
13.6.2 - Emerging Technology in Supply Chains [Seite 319]
13.6.2.1 - The diamond industry [Seite 320]
13.6.3 - Summary [Seite 322]
13.6.3.1 - Acknowledgements [Seite 322]
14 - Part IV Facilitating the SDGs by Legal Infrastructure Reform [Seite 323]
14.1 - 16 Facilitating Sustainable Development Goal 8 by Legal Reform Measures [Seite 325]
14.1.1 - Introduction [Seite 325]
14.1.2 - Contextual Issues [Seite 326]
14.1.2.1 - Legal Traditions [Seite 326]
14.1.2.2 - Regulators and Policymakers [Seite 327]
14.1.2.3 - Implementation Problems [Seite 328]
14.1.2.4 - Capital Formation for Micro-, Small-, and Medium-Sized Enterprises [Seite 329]
14.1.2.5 - Meta-Strategy: The Promise of e-Government [Seite 329]
14.1.3 - The SDGs and Domestic Policy Formation [Seite 330]
14.1.4 - Facilitating SDG 8 by Law Reform [Seite 331]
14.1.4.1 - Hong Kong [Seite 331]
14.1.4.1.1 - Fundraising Law in Hong Kong: A Brief Overview [Seite 332]
14.1.4.1.2 - Safe Harbours in the 17th Schedule of CWUMPO [Seite 333]
14.1.4.1.3 - ECF and P2PL in Hong Kong [Seite 334]
14.1.5 - Supporting FinTech and MSME Fundraising Solutions in Papua New Guinea [Seite 335]
14.1.5.1 - Survey of Papua New Guinea Legislation [Seite 335]
14.1.5.2 - Offers Excluded from the Prospectus Requirements: CMA, Schedule 6 [Seite 336]
14.1.5.3 - Issues Excluded from the Prospectus Requirements: CMA, Schedule 7 [Seite 337]
14.1.5.4 - Securities Commission Power to Amend Schedules: CMA, Section 470 [Seite 337]
14.1.5.5 - Legal Reform Opportunities for ECF and P2PL in PNG [Seite 337]
14.1.6 - Conclusion [Seite 338]
14.1.6.1 - Acknowledgements [Seite 340]
14.2 - 17 Facilitating SDGs by Tax System Reform [Seite 341]
14.2.1 - Introduction [Seite 341]
14.2.2 - Sustainable Development Goals [Seite 342]
14.2.2.1 - Goal 3: Good Health and Well-Being [Seite 342]
14.2.2.2 - Goal 8: Decent Work and Economic Growth [Seite 342]
14.2.2.3 - Goal 10: Reduce Inequality within and among Countries [Seite 343]
14.2.2.4 - Goal 12: Ensure Sustainable Consumption and Production Patterns [Seite 345]
14.2.2.5 - Goal 16: Peace, Justice and Strong Institutions [Seite 346]
14.2.2.6 - Goal 17: Strengthen the Means of Implementation and Revitalize Global Partnership for Sustainable Development [Seite 347]
14.2.3 - A Wider Picture of Development [Seite 348]
14.2.3.1 - Taxes and Economic Development [Seite 348]
14.2.3.2 - Tax Effort [Seite 349]
14.2.3.3 - Taxes and Spending [Seite 350]
14.2.4 - Taxes and Technology [Seite 351]
14.2.4.1 - Blockchain [Seite 351]
14.2.4.2 - Artificial Intelligence [Seite 352]
14.2.5 - Tax Law Reform [Seite 352]
14.2.5.1 - Recent Developments [Seite 354]
14.2.6 - Conclusion [Seite 354]
14.3 - 18 Facilitating the SDGs by Competition and Consumer Law and Policy Reform: Aspirations and Challenges in Papua New Guinea [Seite 355]
14.3.1 - Introduction [Seite 355]
14.3.2 - Proposed PNG Competition and Consumer Reforms and SDGs [Seite 356]
14.3.3 - Tailoring Law and Policy to the Particular Needs and Circumstances of PNG [Seite 358]
14.3.4 - Removing Statutory and Regulatory Barriers to Entry [Seite 360]
14.3.5 - Designing Competition Rules That Are Practical and Avoid Excessive Technicality [Seite 362]
14.3.6 - Harnessing Consumer Protection Laws to Protect and Promote Small Business [Seite 365]
14.3.7 - Using Enforcement Mechanisms That Have Some Chance of Working in PNG [Seite 367]
14.3.8 - Conclusion [Seite 369]
15 - Resolution Adopted by the General Assembly on 25 September 2015 [Seite 371]
15.1 - Transforming Our World: The 2030 Agenda for Sustainable Development [Seite 371]
15.1.1 - Preamble [Seite 371]
15.1.2 - People [Seite 372]
15.2 - Declaration [Seite 373]
15.2.1 - Introduction [Seite 373]
15.2.2 - Our vision [Seite 374]
15.2.3 - Our shared principles and commitments [Seite 374]
15.2.4 - Our world today [Seite 375]
15.2.5 - The new Agenda [Seite 377]
15.2.6 - Means of implementation [Seite 382]
15.2.7 - Follow-up and review [Seite 384]
15.2.8 - A call for action to change our world [Seite 385]
15.3 - Sustainable Development Goals and targets [Seite 385]
15.3.1 - Goal 1. End poverty in all its forms everywhere [Seite 387]
15.3.2 - Goal 2. End hunger, achieve food security and improved nutrition and promote sustainable agriculture [Seite 388]
15.3.3 - Goal 3. Ensure healthy lives and promote well-being for all at all ages [Seite 389]
15.3.4 - Goal 4. Ensure inclusive and equitable quality education and promote lifelong learning opportunities for all [Seite 390]
15.3.5 - Goal 5. Achieve gender equality and empower all women and girls [Seite 391]
15.3.6 - Goal 6. Ensure availability and sustainable management of water and sanitation for all [Seite 392]
15.3.7 - Goal 7. Ensure access to affordable, reliable, sustainable and modern energy for all [Seite 392]
15.3.8 - Goal 8. Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all [Seite 393]
15.3.9 - Goal 9. Build resilient infrastructure, promote inclusive and sustainable industrialization and foster innovation [Seite 394]
15.3.10 - Goal 10. Reduce inequality within and among countries [Seite 395]
15.3.11 - Goal 11. Make cities and human settlements inclusive, safe, resilient and sustainable [Seite 395]
15.3.12 - Goal 12. Ensure sustainable consumption and production patterns [Seite 396]
15.3.13 - Goal 13. Take urgent action to combat climate change and its impacts [Seite 397]
15.3.14 - Goal 14. Conserve and sustainably use the oceans, seas and marine resources for sustainable development [Seite 398]
15.3.15 - Goal 15. Protect, restore and promote sustainable use of terrestrial ecosystems, sustainably manage forests, combat desertification, and halt and reverse land degradation and halt biodiversity loss [Seite 399]
15.3.16 - Goal 16. Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels [Seite 400]
15.3.17 - Goal 17. Strengthen the means of implementation and revitalize the Global Partnership for Sustainable Development [Seite 401]
15.3.17.1 - Finance [Seite 401]
15.3.17.2 - Technology [Seite 401]
15.3.17.3 - Capacity-building [Seite 402]
15.3.17.4 - Trade [Seite 402]
15.3.17.5 - Systemic issues [Seite 402]
15.4 - Means of implementation and the Global Partnership [Seite 403]
15.5 - Follow-up and review [Seite 407]
15.5.1 - National level [Seite 409]
15.5.2 - Regional level [Seite 410]
15.5.3 - Global level [Seite 410]
16 - Index [Seite 413]
17 - EULA [Seite 431]
