Businesses, as with other sectors in society, are not yet taking sufficient action towards achieving sustainability. The United Nations recently agreed upon a set of Sustainable Development Goals (SDGs), which if properly harnessed, provide a framework (so far lacking) for businesses to meaningfully drive transformations to sustainability. This paper proposes to operationalize the SDGs for businesses through a progressive framework for action with three discrete levels: communication, tactical, and strategic. Within the tactical and strategic levels, several innovative approaches are discussed and illustrated. The challenges of design and measurement as well as opportunities for accountability and the social side of Sustainability, together call for transdisciplinary, collective action. This paper demonstrates feasible pathways and approaches for businesses to take corporate social responsibility to the next level and utilize the SDG framework informed by sustainability science to support transformations towards the achievement of sustainability.

This research study aims to find out the way how goodwill should be evaluated. This paper is about accounting for goodwill which will provide general information about goodwill value, especially of public companies. Additionally, I will discuss sources of goodwill, the importance of goodwill, why it is important to evaluate goodwill correctly, and what methods have been applied to evaluate goodwill. This thesis will analyze the advantages and disadvantages of both methods of accounting for goodwill which are the impairment testing method and the amortization method. This study is done by researching studies, journal articles, reviews, books, and websites about accounting. Lastly, this study will provide a suggestion for how goodwill should be evaluated effectively.