TRANSFORMATIVE LEARNING VIA INTEGRATED PROJECTS WITH SUSTAINABLE DEVELOPMENT GOALS AND INNOVATIONS

How to cite this paper: Yeung, S. M. C. (2023). Transformative learning via integrated projects with Sustainable Development Goals and innovations. Corporate Governance and Sustainability Review, 7 (2), 29–37.


INTRODUCTION
Transformation is a life-long and life-wide journey with design thinking and entrepreneurial spirit to visualize one's identity. With technology, the journey of transformation may be faster and easier to have wider coverage. However, social values or social influence, sometimes, may be more important in the journey of transformation.
Under COVID-19, we may need to rethink how to balance technology, social values, and identity with cultural awareness for sustainable development.
It is the inheritance of culture and civilization in the changing process. We need the most important records of transformation every time, at every stage, and in every culture. In this record, digital transformation becomes one of the popular tools to change our ways of study, career, and lifestyle. However, the United Nations Sustainable Development Goals (UN SDGs), the five steps of design thinking (empathize, define, ideate, prototype, validate), and the use of entrepreneurial spirit are worth exploring in parallel with technology in the process of transformation.
For the job market, digital asset tokenization and artificial intelligence (AI) application in industries have been growing rapidly. Digital asset tokenization involves the issuance of digital tokens that represent ownership or rights in assets such as real estate, art, stocks, and other financial instruments. This process requires extensive research, analysis, and understanding of the underlying assets and the blockchain technology used for tokenization. Hence, higher education curriculum designers and industry practitioners need to explore digital transformation in assessment for talent development to fulfill the job market requirements. Overall, the job market for digital asset tokenization with research support is expected to continue growing as more companies explore the potential of technology to create new products and services for the community, including using non-fungible tokens (NFTs) as a service and fundraising. With the right skills and qualifications, individuals can expect to find exciting career opportunities in this emerging field.
The theory of transformational leadership has been brought up by Burns (1978). Transformational leadership emphasizes satisfying the basic needs, for example, physiological and safety needs, and trying to achieve a higher level of achievement, like self-esteem and self-actualization, inspiring followers to provide newer solutions and create a better workplace (Lakshman, 2002;Rahman, 2016). Longshore (1987) uncovered four dimensions of transformational leadership. They are idealized influence, individualized consideration, intellectual stimulation, and inspirational motivation. Poyntz and Pedri (2018) also mentioned that there is a new set of problems arisen affecting how media cultures are understood in relation to learning. They highlighted that social media and digital devices can be easily accessible for young people and they gain opportunities to create messages in their own ways to connect with others to address issues that they are interested in. Hence, the main objective is to understand the role of technology in learning and the design of assessments/activities/events related to SDGs with an entrepreneurial spirit for learners to develop a higher order of critical thinking, decision-making, and design thinking outside the classroom for disruptions in education. This paper explores the trend of design thinking and entrepreneurial spirit in learning with technology applied to the programme for achieving learning outcomes for accreditation bodies via the application of UN SDG 4 -transferable skills for developing higher-order critical thinking skills with value creation and employability.
The rest of this paper is structured as follows. Section 2 reviews the relevant literature on content creation, NFTs, and qualification framework (QF). Section 3 analyses the qualitative methodology that has been used to explore the use of technology in event management for impacts. Section 4 presents the findings of the case study results of the United Nations Office for South-South Co-operation (UNOSSC) entrepreneurial spirit events and the outputs of selected participants from the events. Section 5 concludes the study with implications for future research direction.

Contents, assets, and value
Every industry needs the advancement of different content. In the advancement of ancient art, everyone engraves culture and art on ancient walls and stone walls. In the future metaverse world, brand-new digital images become the mainstream of this era, and there is an asset at the same time. A long time ago, many European and American aristocrats used the works of so-called real artists as a way of preserving their assets.
-Digitization has brought along the adaptation of people to a more agile, convenient, and connected world. It has enabled organizations to obtain realtime information, evaluate data and follow the customer throughout the entire value chain to keep it authentic and secure. At the same time, it facilitates the coordination of decisions for the best operation of a company‖ (Sampedro Guaman et al., 2021, p. 2).
Sampedro Guaman et al. (2021) mentioned that digital transformation fluctuates between two variables in the business landscape. They are 1) measuring the revenue each share brings according to competitors and 2) identifying the added value to customers through the use of technology. However, when implementing a digital transformation project under COVID-19, the challenges usually have been encountered are budget constraints and resistance to changes. Hence, educating the young community to engage in creative art-related industries with digital transformation may be a solution for these two challenges as they are easier to accept digital transformation concepts.
Based on Esber and Kominers (2022), Web 3.0 is more than anything with its uniqueness. -It's based on the premise that there's an alternative to exploiting users for data to make money -and that instead, building open platforms that share value with users directly will create more value for everyone, including the platform‖.
The article highlighted that users typically have control over the data/content they have created in Web 3.0, including digital objects which are usually under the chain of blockchain with decentralization, traceability with immutable data, and smart contract. -This makes the assets -portable,‖ in the sense that a user can, in principle, leave any given platform whenever they want by unplugging from that app and moving -along with their data -to another one‖ (Esber & Kominers, 2022).
-This trust framework extends to the software that runs Web3 platforms: key operations can be encoded on the blockchain in -smart contracts‖ that are auditable and immutable. This makes it possible for a platform designer to commit upfront to certain design features, such as pricing rules, royalty agreements, and user reward mechanics. All of this means that -at least in theory -it can be much easier to launch a product in Web3. Even an unknown entrepreneur can build products that plug into an existing network without permission from an established platform. Indeed, taken to the limit, in Web3, users sometimes have no need to trust the company (or people) behind a project; rather, they just have to trust the code itself‖ (Esber & Kominers, 2022).
-UNESCO branded the year 2021 as the international year of the creative economy for sustainable development, and NFTs were used extensively by artists and organizations over this time to preserve and monetize creativity and culture via Web 3 technologies‖ (Song et al., 2022, p. 9). However, under the COVID-19 pandemic, the world has experienced changes in different ways, which led us to re-examine -sustainability‖. In addition to vigorously advocating for the UN SDGs, there is a need for new ways of designing, re-designing, re-learning and collaborating within diversified industries, for example, the art and creative culture industry, apparel, and new technology applications/ services, to stay connected across boundaries. It is time to explore systems thinking, innovations, and transformations with a metaverse mindset and resilient skills to engage, design, and re-design supply chain/logistics modals to conserve resources under a low-touch economy. Based on Bamakan et al.
(2022), -NFT has widely attracted attention, and its protocols, standards, and applications are developing exponentially. It has been successfully applied to digital fantasy artwork, games, collectibles, etc. However, there is a lack of research in utilizing NFT in issues such as Intellectual Property‖ (p. 1). -NFTs seem inextricably intertwined with digital collectibles, and many brands' first step into the NFT waters has thus been to launch their own collections. These early efforts range from exclusive releases of Campbell's soup can art and Coca-Cola digital apparel to generative art of burgers from White Castle‖ (Sundararajan, 2022).
Moreover, the purple paper of Impact NFTs mentioned that -the purple economy which contributes to sustainable development by promoting the cultural potential of goods and services -it acts as a bridge between the social and green economies through human expression. It represents economic activity that adapts to human diversity and seeks to create a diverse yet connected economy.
Culture is inextricably linked to all forms of economic value and contributes to socio-economic development and inclusion. Culture and creativity can and are being monetized and shared digitally via NFTs. Creativity is considered a renewable, omnipresent resource for sustainable, human-centric development which can be monetized via NFTs.
NFTs in this paper are discussed in terms of their role in the digitization of content with the potential to expand public access to diverse cultural, environmental and social expressions that facilitate engagement and impact‖ (Song et al., 2022, p. 3).
-A non-fungible token (NFT) is a programmable unit of data representing a digital certificate or asset (art, real estate, collectables, fashion, games, multimedia) which secures and validates ownership. It is represented as a digital token, a digital file and a series of smart contracts governing the rights/ contractual agreements associated with the NFT, recorded and date stamped on the blockchain. NFTs are non-fungible, meaning that each one is unique, rare and can be tracked and verified for their authenticity on the blockchain‖ (Song et al., 2022, p. 4).

Competency and programme design
Under COVID-19, organizations, especially professional service providers need to relearn the ways of operating businesses for survival, excellency, and transformation from a perspective of resources management. There are four fundamental categories of resources mentioned by Lowendahl (1997, p. 79) to be considered in strategic management. They are:  Financial assets;  Tangible resources, such as production equipment, plants, office buildings, etc.;  Human resources, in terms of labor input;  Intangible or information-based resources, including competence, reputation, and brand equity.
This article is focused on exploring intangible resources and attributes of transformative business servant leadership with competency to perform professional services for transformations, for example, identifying a new target group of customers at an organizational level.
-Managerial competences include, but are certainly not limited to, the following:  Competence in terms of recruiting, motivating, and otherwise mobilizing other people's competences;  Competences in terms of putting together teams in order to achieve creativity and other key synergies;  Competence in terms of creating the necessary ‗glue' to keep key knowledgeable individuals loyal to the firm‖ (Lowendahl, 1997, p. 85).
Educators, trainers, curriculum designers, management of professional service organizations, and business leaders can be regarded as leaders for creating business and social impacts. Their strategic decision-making includes ways of utilizing intangible assets, for example, professional employees and networked partners who possess a certain level of self-management skills, resiliency, critical thinking, and creativity to provide feasible creative solutions to solve the challenges we have faced under COVID-19. Hence, the attributes of transformative business servant leaders in curriculum design with digital transformation integrated projects, developing empowerment, and self-management are worth to be studied for transferring knowledge, re-building updated skills, attitudes, and values at an individual level via on-the-job and off-the-job training and at an organizational level for a better operation workflow.

Learning outcomes of the UNOSSC side event, September 2022
Based on recent research of the author who is the Convener, the side event "Metaverse Mindset via Transformative Business Exposure‖, SDG and NFT (side event of UNOSSC EXPO) with a survey completed about transformative servant leadership in business management from September 2021 to January 2022, subjects included people working in business management and students studying business management (a total of 310 responses had been collected). Self-management with team work and empowerment of others to serve the society are the key elements for transformative servant business leaders.
The theme of the UNOSSC side event on September 13, 2022, is on metaverse mindset and transformative business exposure to develop feasible solutions with immersive experiences to reconnect and co-create a platform to learn, unlearn and relearn. The expected outcomes of the side event are to identify relevant SDGs in relation to the theme of the side event -Metaverse Mindset with Transformative Business Exposure‖ for mindset change with feasible actions for entrepreneurial activities and training opportunities. He believes that Sophia can become an influencer, improving the world in a better way. He values critical inquiry and encourages his team to take risks to pursue further explorations. He strongly emphasizes the importance of good leadership, although he does not suggest a particular form of leadership. He has stated that people should not consider the term -boss or bossy‖ negatively. Instead, he believes that leadership is a spirit motivating people to pursue higher efficiency and achievement. He believes that in the Metaverse, the AI tools created by his team and others can accelerate innovation and historical change beyond what people have ever seen. They can also help people to activate hidden potentials and talents, making the whole world smarter and more productive. Popular culture is replete with examples of AI becoming sentient, either for good or for ill.
Still, Dr. Hanson emphasized that -even if it does become sentient, it is only relevant in symbiosis, symbiosis with human intelligence‖. His journey in robotics aims to actualize -human intelligence, compassion, creativity, wisdom, to levels that have only been drummed up in history‖. Connecting back to UN SDGs, AI technology can create massive intellectual and creative value that can help meet other SDGs. When more smart people work together, they can solve more complex problems. Dr. Hanson believes that the SDG challenges will be overcome -in the right spirit, with the right mindset‖. Ultimately, Dr. Hanson has a win-win mindset because he believes giving people more opportunities and creating a better environment for business go hand in hand.

Case of Mr. Anson Tang -Blockchain and
NFTs in the game industry and curriculum with critical thinking in the use of technology for talent development (SDG 4.7, SDG 8, and SDG 9) Mr. Anson Tang, a blockchain expert, explained that NFTs secure digital assets so that they can be exchanged and they can hold value. Blockchain may be decentralized, but 3D games like The Sandbox that use blockchain technology are quite centralized because they are currently funded through large video game companies.
Mr. Tang believes we are applying our old economic ideas to the new phenomenon of the Metaverse, but this is just the -very beginning stage‖ of the Metaverse. We need to recruit people of different backgrounds to participate in the Metaverse for it to grow and realize its potential.
Mr. Tang hopes NFTs will allow people to create and keep value through cheap digital technology without their small businesses being crushed by large businesses. Still, today that possibility has not yet been realized. When people were laid off during the COVID-19 lockdowns, some attempted to earn income by playing NFT games.
Mr. Tang demonstrates how NFT games are a phenomenon of austerity resulting from economic misery. He hopes that wealth and opportunities can be generated through the Metaverse in the future. Nevertheless, his presentation highlights how the Metaverse has already raised living standards for the vast majority of people on Earth by monetizing the creative free time activity of poor people. This is shown in the movie "Ready Player One". In "Ready Player One", people in a dystopian impoverished future fight for control of the Metaverse and have to defeat big business interests which want to take it over. So, is blockchain fair or unfair? Mr. Tang says that it is quite controversial because the value created by NFTs comes from creativity, for example, a young student in Japan making art and not from manufacturing other types of wealth, which is both an opportunity and a liability. What is the social result of creating this new value, and who will control it? 2.4.3. Mr. Sam Ngan -Using NFT for charity and fundraising projects to engage the young generation (SDG 4.7, SDG 9, and SDG 17) Mr. Sam Ngan, the CEO of Popsible NFT, demonstrated the cases of NFT for social inclusion with identity.
Mr. Ngan's company, Popsible, focuses on local currency and the practice of using NFTs to aid in fundraising for charities. Ngan speaks about how NFT technology can be used in the real world and how it impacts present-day industries. NFTs and modern technologies operate in real-time, removing the need for a middleman, and transforming the experience of the young generation, who can have their desires satisfied immediately.
Using NFTs can help older firms connect to a young audience, a group they have difficulty reaching through traditional marketing techniques. NFTs can help engage Gen Z youths in charitable fundraising efforts because they are more likely to donate when they can use NFT technology to see how their money will be used and ensure their money is immediately put to work. NFTs can also gamify membership to brands and other marketing strategies to engage Gen Z. Ngan also notes that NFTs will transform intellectual property because it could allow participants to make money off digital representations of art and books while also engaging young people in unfamiliar art forms.

Lessons learned from the design/implementation of the cases
The key message that the side event has conveyed to the audience is how to apply experiential learning of transformative/metaverse mindset-related practices to engage stakeholders from other countries for impact. In 2022, the author was awarded the Pioneer Metaverse Mindset Award by Asia Weekly. During COVID-19 lockdowns, the author believed that people could use technology to unlock the potential of their creativity to improve society. She showed how 3D online technology could be used to improve the world by applying these technologies to developing countries. The author is the Asia Ambassador of the Sustainable Development Solutions Network (SDSN) Kenya and advocates improving life in Africa by giving African people more opportunities to use new technologies that can empower them economically and politically. This year SDSN Kenya created a 3-year plan, aiming to improve gender equality and the status of women by using technology. She used technology to train African people in skills such as yoga or calligraphy that they can use to start their own businesses by teaching others in their communities. Through her support, Kenyans were able to obtain the SDG Award to fund new creative programs to develop their communities. It is clear that promoting the use of technology to balance values, identity and new business models with curriculum design and training opportunities for a higher level of creativity and critical thinking is the future of transformative business education.

RESEARCH METHODOLOGY
Textual messages are data for conducting content analysis during the process of grounded theory which helps us to induce a concept for generalization and future prediction.
-Content analysis as a methodology is often used in conjunction with other methods, in particular, historical and ethnographical research. It can be used in any context in which the researcher desires a means of systematizing and quantifying data. It is extremely valuable in analyzing observation and interview data‖ (Fraenkel & Wallen, 2003, p. 482).
Content analysis is a research technique used to analyze and interpret various forms of communication such as texts, images, audio and video recordings to identify patterns, themes, and key information. It involves systematically analyzing and categorizing the content of each message or communication using a set of predefined criteria or coding schemes. Content analysis can be used to answer research questions about a particular topic or issue by identifying the most commonly used language, tone, themes, and messages in a collection of communication data. It is often used in interdisciplinary research including political, social, health, and media studies. To carry out a content analysis, researchers must first define the research objective and develop a coding scheme with selected literature or textual messages for text search to build a holistic understanding of a theme. The coding scheme should be reliable and valid, meaning that it accurately represents the data under investigation. The coding process usually involves reading, listening, or watching the content several times, noting relevant points, and applying codes consistently. After the coding process, researchers can use statistical tools or software to analyze the data and draw conclusions. The results of content analysis can be presented in the form of graphs, charts, tables, and narrative summaries.
Content analysis is a qualitative research method that is often used to investigate complex issues and to answer research questions that require detailed analysis. Content analysis seeks to understand the meaning behind communication data, and it does not rely on numerical data. Quantitative surveys, on the other hand, are structured questionnaires that are used to collect numerical data from respondents. Surveys involve asking a large sample of respondents a set of standardized questions that are designed to measure specific variables or concepts. The results of a survey can be analyzed using statistical techniques to identify patterns, correlations, and trends in the data. The main difference between content analysis and quantitative surveys is that content analysis is a qualitative research method while surveys are quantitative.
Content analysis can be used to identify themes in communication data and to develop hypotheses that can be tested through a survey. The survey results can then be compared to the findings of the content analysis to validate or reject the hypotheses. Overall, content analysis and quantitative surveys are complementary research methods that can be used together to provide a robust analysis of a research topic. Both methods have their advantages and limitations, and researchers should choose the appropriate method based on the research questions, the research topic, and the available resources. In this research, the author counted the frequency of occurrence of words and phrases from related literature to demonstrate the key elements related to digital transformation and sustainable development rather than distributing a survey to collect data for regression analysis results, correlation, ranked mean, etc. The reason is that the survey results may provide a holistic idea of the preferences of respondents which may not be that desirable when compared to the use of qualitative analysis with detailed information for interpretation.
When handling content analysis, researchers need to be aware of the sampling pattern and the levels of units. They should be classified systematically for analysis and comparison. That is to have headlines, sub-headlines, and keywords of disruptive learning, sustainable development, and social responsibility for analyzing their location in the texts and to find out the meaning of the purposes of the requirements. Moreover, selecting representative samples of textual messages is also of great importance. Last of all, they can deduce from literature to derive a certain structure or framework -establishing linkage and integration of collected and analyzed data in research.
There are two levels of content analysisdescribing fundamental inherent characteristics of messages and applying characteristics to related areas. The former is objective as collected data are facts while the latter is subjective as it is derived from researchers' points of view and personal life experience. When handling the content analysis of this research, the researcher bears the research objectives in her mind -the impact of disruptive learning, sustainable development, and social responsibility, without making any assumptions about traditional variables such as age, gender, and rank. In fact, finding out conflicting or complementary ideas from analyzed texts can make the research more objective and convincing.
After describing the characteristics of the content analysis, its advantages can be summarized as follows: no people are involved; no experiments are required; the cost is minimal; texts found within a certain period of time in the past can reflect social phenomena.
However, researchers should also realize that content analysis may have limitations in the availability of texts. Moreover, they may be subjective when interpreting the selected texts. As a result, they cannot demonstrate the cause-andeffect relationship within selected texts explicitly.
When interpreting or making inferences from documents received, researchers should follow the ideas of Babbie (2001). That is to:  trace the person or authority composing the documents;  think about the reasons behind of having the existence of the documents;  find out the ways of acquiring the information contained in the documents;  investigate the magnitude of biases in the documents;  identify the main categories and concepts brought up by the writer;  internalize the theories that the documents have demonstrated.
A quantitative method related to reliability test (Cronbach's alpha), mean analysis, correlations, and regression analysis of SPSS, demonstrating internal consistency of statements, has been forgone in this study from the perceptive that the author intends to explore the outputs and outcomes of events in learning, instead of collecting questionnaires for a preliminary understanding of the impacts of SDGs/entrepreneurial spirit and SDG-related activities from the eyes of respondents.

RESULTS: QUALITATIVE ANALYSIS
The research was conducted to interpret factors potentially related to transformative education. Eight articles published from 2021 to 2022 were found. By thoroughly diving into these articles, numerous relatable factors are identified to the topic, including real-time assignment, understanding ways to sustain, disruptive learning, and virtual connection.
To critically identify their relationship to the topic, by using NVivo, a text search was performed for the mentioned keywords. The search result showed that some of the factors such as realtime assignment and understanding ways to sustain were cited the most frequently with 109 and 51 times, respectively, while virtual connection was cited less frequently in comparison (Table 1). Upon further inspecting the relationship among the factors, it was apparent that real-time assignment, understanding ways to sustain, and disruptive learning contribute to the topic of transformative education. Based on such findings, a graphical model is generated from the data (Figure 1). Based on the website of Impact NFTs (https://www.impactnft.org/), it is designed to fund positive social, cultural, and sustainable development or environmental impact. They act as digital assets with NFTs with a unique value for recording and enumerating impact actions in the physical world.
Proof of stake is created during the carbon minting process with the concept of blockchain, which ensures that a token is environmentally considerate and may even be climate positive. Impact NFTs is also different from a regular NFT in that it is designed with the intention to support projects with positive social or environmental impacts, acting as a digital asset for impact investing. The NFT can act as a verifiable certificate on the blockchain, confirming the funding is provided to a social or environmental cause, which can then be reported on to relevant stakeholders and concerned parties. This aligns with the qualitative analysis of the model that the minting process for NFT is a real-time assignment with the use of technology to understand environmental impacts.
Impact NFTs apply an innovative thinking process with unique outputs to fund social and environmental causes through the purchase of the avatar, art, collectible, or activity/event image with originality.
Based on the information retrieved from Impact NFTs on the use of NFT for crowd-funding, a few areas of the seven corporate social responsibility (CSR) dimensions (corporate governance, human rights, staff issues, employee issues, fair operation, community involvement, and environmental issues) and SDGs have been covered. They are fair operation with the innovative use of emerging technology -blockchain with traceability, monitoring, and equality, community involvement for donation, and environmental-friendly use of crowd-funding concepts with meal donation for the commitment to SDG 3: Wellness, SDG 9: Innovations, SDG 15: Equality, and SDG 17: Partnership.

Feed Ukraine Project:
NFT4Ukraine is a unique crowd-funding project to support the small restaurants with big hearts already feeding the refugees transiting Romania, Moldova, and Poland We want to support the small restaurants with big hearts already feeding the refugees transiting Romania, Moldova, and Poland. Dedicated to igniting Web 3.0 and NFT projects for impact creation, we at Impact NFTs Alliance have the on-the-ground capability in Eastern Europe to create a direct impact. One hundred percent of the proceeds will go to funding the partner restaurants. How can you help? Buy NFTs listed above. Donate stablecoins (e.g., USDT, USDC, DAI) or ERC-20 tokens to our NFT4Ukraine MetaMask wallet. Donate your ethereum NFTs in 3 simple steps: 1) Link the listed NFT to the verified NFT4Ukraine wallet address above on OpenSea.
2) Update the description of the NFTs with the campaign copy. Impact NFTs Alliance will use the fund to support the restaurants that are already providing free meals to the refugees transiting Romania, Moldova, and Poland. It is our sincere hope that this devastating conflict will end soon, but we know the journey for the refugees to return to their beloved homes has yet to start. With your help, NFT4Ukraine will continue to fund the restaurant operators feeding the Ukrainians on their way home as well.
3) Liaise with us to post your NFT donation: email us at connect@impactnft.org to obtain the NFT4Ukraine sticker upon verification.

Result of Case Study 2: Winner of UNOSSC Entrepreneurial Academy Winner (Gold Award 2021)
The selected interviewee is an individual who has experience in applying knowledge of SDGs and entrepreneurial spirit to media-related products in Hong Kong. The interviewee shared her entrepreneurial competition on SDGs and micro movie production with findings below: Background: UNOSSC Entrepreneurial Academy with Dr. Yeung as project designer and advisor, has established a platform for SDG 12: Responsible consumption and production, SDG 4: Knowledge transfer, SDG 5: Women empowerment, SDG 9: Innovations, and SDG 17: Partnership, empowering winners and participants to serve the society for a better world.
Recent development: On March 25, 2022, Dr. Yeung presented a speech on SDG 12 for the ALPHAzulu Nugget 1 Minute 1 Goal event. Dr. Yeung mentioned that opportunities may arise to reverse the current situation of wastes created in production and consumption.
Based on SDG 12, sustainable consumption and production is about doing more and better with less. It is time to rethink and re-invent from a green economy perspective with efficient use of 4Msmanpower, machinery, materials, methods -and social inclusion for a better community.
During an interview with Ms. Karine Leung, JCI East Kowloon Chapter Hong Kong, Community Development Project Chairperson, Winner of UNOSSC Entrepreneurial Academy, First Cohort 2021 on March 26, 2022, she echoed the idea of Dr. Yeung on applying a metaverse mindset with a platform of global interaction and engagement.
Ms. Leung mentioned that women need to be empowered with a skill set development in identifying one's passion with processes of interest exploration, technology, social/emotion awareness, and a higher level of cognitive skills for visualizing passion. Ms. Leung has applied the entrepreneurial spirit, design thinking, and knowledge of SDG from the UNOSSC Entrepreneurial Academy project via her video production, from storyboarding to video shooting, editing, and post-production. Movie and art-related activities are a sense of appreciation to engage audiences from different parts of the world.
Ms. Leung has demonstrated her series of videos on social media with a metaverse mindset and responsible production -traceability and transparency.
To conclude, it is time to rethink the ways to maintain a balance between human-touched and machinery-related works with more responsibility and fewer resources in different industries, for example, the Popsible NFT paintings platform in Hong Kong with social inclusion and educational value, spatial IO, Mozilla Hub with multi-disciplinary.
Through qualitative analysis of disruptive learning with transformations, it is recommended to design a transformative business servant leadership project with NFT as a service and/or Web 3.0 with data/contents created by learners to serve the community and transform from traditional perspectives of learning for sustainable development.

CONCLUSION
Based on the qualitative analysis of transformation in education with factors of real-time assignment, new ways to sustain, disruptive learning and two case studies on NFT and sharing of Ms. Leung in joining the UNOSSC Entrepreneurial Academy 2021 to video production -It's Show Time‖, 2022, it is expected that skills to be learned to transform are: NFT technology, social values with technology for impacts, story-telling techniques, including script writing, music production, acting, filming, editing and recording. It is believed that part of the future of education is to integrate technology into the process of content creation and preservation with values for sustainable development. Educators, students, small and medium-sized enterprises (SMEs), policy-makers, non-governmental organizations (NGOs), international investors, and consumers may need to rethink the value of businesses.
The implication of these findings for higher education institutions, training-related organizations, and policymakers is that the values of applying SDGs, and entrepreneurial spirit into curriculum design and assessments with contemporary issues addressed in activities may help to improve the quality of learning outcomes. To fully visualize the role of technology in learning and assessments, educators, trainers, and policy-makers need to identify the nature of tasks for learners, the SDG knowledge of teachers at different levels, the country-specific and culture-relevant factors for creating values for the education sector after the outbreak of COVID-19. Though relevant qualitative data of this study is provided in this study, the methodology limitation of this qualitative study is the small number of selected research papers for analysis. Further studies with quantitative data might help to gain a better understanding on the key elements of transformative learning with good practices. It is also recommended to have quantitative analysis via questionnaires from local and overseas respondents in education institutes, training-related organizations, and human resources sectors in SMEs to derive a holistic view of factors for a disruptive education model to fit the purpose.
To fully visualize the role of technology and SDG in CSR-related curriculum and business transformation practices, management of business schools, training institutes and policy-makers need to identify the nature of tasks for learners to complete with values and ethical use of technology in organizations.
The purpose of this paper is to explore the key elements of the disruptive educational model from the perspectives of stakeholders who have applied SGDs, innovative technology for different visual outputs, and services for the community with environmental and social impacts via the UN SDGs. As a socially responsible organization, it is suggested to explore the ways of implementing UN SDGs in the post-COVID-19 period for rebuilding capacity and generating a new kind of workforce.
Based on qualitative research analysis and selected cases mentioned in this paper, the following findings have been observed. As a responsible organization, it is recommended to adopt the entrepreneurial spirit and selected 17 UN SDGs with technology for new job co-creation with environmental and social impacts. As a responsible employee, trainer, and teacher in a responsible organization, it is suggested to understand and apply the steps of design thinking and entrepreneurial spirit, and UN SDGs into personal growth development with reflections and outputs with uniqueness.
Research on the integration of UN SDGs, entrepreneurial spirit, and innovative technology, for example, NFT with ongoing projects, is seldom found in the academic and industry sectors for new skills development with new values co-creation and capacity-rebuilding for the education sector. When AI, NFT, and Web 3.0 integrated project learning is going to be implemented into a learning environment, educators and industry practitioners may need to spend more time understanding the applications for achieving the expected learning outcomes. Future employment opportunities focus more on productivity and innovations in the workflow process. Hence, resilience organizations may need to overcome their comfort zones to adapt to the digital transformation learning process for active learning and developing a higher level of problem-solving skills. Moreover, UN SDGs are recommended to be embedded into real-time assignments/activities/ events/projects to increase the competency of learners and teachers for new jobs that emerged in the post-COVID-19 period.