Corporate Social Responsibility and Environmental Management,
Journal Year:
2020,
Volume and Issue:
27(4), P. 1617 - 1629
Published: Feb. 14, 2020
Abstract
Complying
with
the
requirements
of
sustainability
development
is
a
very
high
priority
for
business
community.
The
United
Nations'
2030
Agenda
and
its
17
Sustainable
Development
Goals
(UN_SDGs)
pose
new
challenges
firms,
which
have
to
adjust
their
operations
strategies
SDGs.
In
this
context,
paper
aims
develop
methodological
framework
evaluating
level
alignment
corporate
reporting
practices
scope
UN_SDGs.
Based
on
disclosure
topics
from
Global
Reporting
Initiative
scoring
system,
an
evaluation
was
developed
in
order
assess
quality
information
published
reports
respect
each
UN_SDG.
An
empirical
analysis
performed
sample
examine
structure
applicability
proposed
framework.
outcomes
reflect
some
implications
future
research
UN_SDG
practices.
Corporate Social Responsibility and Environmental Management,
Journal Year:
2019,
Volume and Issue:
26(3), P. 588 - 597
Published: Jan. 7, 2019
Abstract
Business
can
play
a
critical
role
in
the
achievement
of
Sustainable
Development
Goals
(SDGs).
Contextually,
business
reporting
on
SDGs
support
organizations
planning,
implementing,
measuring,
and
communicating
their
SDG
efforts.
This
study
investigates
relationship
between
early
adoption
series
organizational
factors
by
combining
data
from
two
databases—provided
Global
Reporting
Initiative
Orbis—to
identify
that
addressed
sustainability
reports
respective
structural
characteristics.
The
study,
using
logit
model
based
408
worldwide,
indicates
is
related
to
larger
size,
higher
level
intangible
assets,
commitment
frameworks
external
assurance,
share
female
directors,
younger
board
directors.
contributes
academic
practical
understanding
decision
engage
new
practices.
Geography and sustainability,
Journal Year:
2021,
Volume and Issue:
2(2), P. 99 - 106
Published: May 21, 2021
Higher
education
institutions
have
an
essential
role
in
sustainability.
They
are
key
agents
the
of
future
leaders
that
will
contribute
to
successful
United
Nations
Sustainable
Development
Goals
(SDGs)
implementation.
The
geography
SDGs
this
implementation
is
very
heterogeneous,
but
it
clear
higher
decisively
creating
a
mindset
facilitates
dissemination
principle.
This
perspective
paper
analyses
impacts
on
sustainability
and
challenges
barriers
associated
with
process.
contributes
implementation,
especially
Goal
1
(end
poverty
all
its
forms
everywhere),
3
(ensure
healthy
lives
promote
well-being
for
at
ages),
5
(gender
equality),
8
(decent
work
economic
growth),
12
(responsible
consumption
production),
13
(climate
change)
16
(peace,
justice
strong
institutions).
As
transformational
agent,
sector
has
tremendous
impact
students'
habit
contribution
prosperous
society.
However,
establish
required
change
education,
principles
need
be
heart
strategy
(e.g.,
curricula,
modus
operandi)
incorporated
organisational
culture.
Only
by
leading
example,
external
influence
society
possible
implementing
aspects
such
as
gender
quality,
reduce
waste
reduction
energy
consumption).
For
reality,
different
communication
methods
students
needed
student
academic
levels).
Nevertheless,
critical
tackled
inside
outside
institution
environment,
incorporating
principles,
political
environment
stakeholders'
interest.
Business Strategy and the Environment,
Journal Year:
2020,
Volume and Issue:
29(8), P. 3220 - 3245
Published: July 6, 2020
Abstract
The
United
Nations'
Sustainable
Development
Goals
(SDGs)
are
an
urgent
call
for
action
by
all
countries
that
provide
a
global
framework
achieving
development
while
balancing
social,
economic,
and
environmental
sustainability.
SDGs
addressed
to
actors
in
society,
but
both
academia
professional
recognize
the
particular
importance
of
businesses.
However,
research
is
still
needed
understand
role
companies
as
sustainable
agents.
Relying
on
Scopus
database
consultation,
current
adopts
interdisciplinary
systematic
literature
review
investigate,
analyze,
present
state‐of‐the‐art
academic
businesses
tackling
SDGs.
final
sample
comprises
101
papers
published
between
2015
2020.
It
provides
evidence
main
topics
discussed
scholars
related
aspects
strategy
execution.
Recognizing
different
streams
currently
unexplored—despite
strictly
strategic
business
activities
whole—the
study
many
insights
future
Business Strategy and the Environment,
Journal Year:
2020,
Volume and Issue:
30(1), P. 404 - 421
Published: Sept. 14, 2020
Abstract
Within
the
2030
Agenda,
United
Nations
have
explicitly
required
that
Member
States
introduce
within
their
jurisdictions
new
forms
of
regulations
about
non‐financial
reporting
practices.
The
aim
this
paper
is
to
investigate
effects
related
transposition
Directive
2014/95/EU
by
analyzing
firm‐level,
governance‐level,
and
report‐level
determinants
business
on
Sustainable
Development
Goals
(SDGs).
To
conduct
such
an
analysis,
study
defines
introduces
SDG
Reporting
Score
(SRS)—a
qualitative
proxy
representing
a
firm
orientation
toward
reporting.
sample
includes
reports
153
Italian
Public
Interest
Entities.
results
show
positive
relationship
between
firm's
SRS
various
determinants,
as
presence
independent
directors
board,
expertise
with
reporting,
length
report.
Finally,
highest
levels
are
achieved
firms
operating
in
environmental
sensitive
sectors.
