Factors influencing corporate sustainability disclosure practices: empirical evidence from Indian National Stock Exchange DOI
Kishore Kumar, Ranjita Kumari,

Archana Poonia

и другие.

Journal of financial reporting & accounting, Год журнала: 2021, Номер 21(2), С. 300 - 321

Опубликована: Авг. 22, 2021

Purpose This study aims to evaluate the nature and extent of sustainability disclosure practices publicly listed companies in India. Further, it investigates impact potential determinants on companies. Design/methodology/approach The analyzes data 75 top nonbanking operating India included NIFTY100 Index for years 2014-2015 2018-2019. In present study, environment, social governance dimensions were considered reporting performance using content analysis. Panel analysis was conducted investigate various factors information disclosure. Findings Results indicate that environmentally polluting industries disclose significantly higher than non-polluting empirical findings suggest such as company size, age, free cash flow capacity, government ownership global initiative (GRI) usage positively related corporate Contrary expectations, financial leverage profitability found be negatively Practical implications provides evidence regulators, practitioners strategists assess progress landscape finding implies large established can reduce legitimacy costs through Interestingly, this premise did not hold case high leveraged profitable Overall also help policymakers incorporate necessary reforms improve Originality/value is one first studies nature, paper adds existing literature by providing relationship between ownership, leverage, profitability, industry GRI usage.

Язык: Английский

Organizations' engagement with sustainable development goals: Fromcherry‐pickingto SDG‐washing? DOI Creative Commons
Iñaki Heras Saizarbitoria, Laida Urbieta, Olivier Boiral

и другие.

Corporate Social Responsibility and Environmental Management, Год журнала: 2021, Номер 29(2), С. 316 - 328

Опубликована: Авг. 23, 2021

Abstract This article analyzes the organizational engagement with United Nations sustainable development goals (SDGs), an initiative for corporate social responsibility also referred to as 2030 Agenda. Engagement SDGs by organizations all around world, whatever their sector and size, has attracted a lot of media interest heightened expectations. Nevertheless, there is lack empirical work that sheds light on commitment this at level. In order fill gap, examines characteristics 1370 from 97 countries, taking data sustainability reports. The study looks how why engage SDGs, well priority they assign them. findings point superficial vast majority organizations, which suggests process “SDG‐washing”. Implications managers, public policy makers other stakeholders are analyzed.

Язык: Английский

Процитировано

215
Sustainable finance and investment: Review and research agenda DOI
Felipe Arias Fogliano de Souza Cunha, Erick Meira, Renato J. Orsato

и другие.

Business Strategy and the Environment, Год журнала: 2021, Номер 30(8), С. 3821 - 3838

Опубликована: Июнь 13, 2021

Abstract Sustainable finance and investment (SFI) is key to fostering sustainable global development. Research in this field has focused on specific topics, such as the financial performance of investments companies committed sustainability. The SFI literature excessively fragmented, rendering it difficult identify what constitutes differentiates from traditional investment. Based a systematic review 166 articles, we map integrate main elements most relevant avenues for further research. In process, provide definition SFI; players field; describe their profiles, strategies, outcomes. We also propose framework understanding research agenda. This agenda organizes questions suggests suitable approaches address them. conclude that have worked together promote positive social environmental impacts through activities. However, under‐theorization concept, short‐term nature logic, lack evidence society environment are greatest challenges facing field.

Язык: Английский

Процитировано

174
The role of environmental social and governance in achieving sustainable development goals: evidence from ASEAN countries DOI Creative Commons
Muhammad Sadiq, Thanh Quang Ngo, Abdurrahman Adamu Pantamee

и другие.

Economic Research-Ekonomska Istraživanja, Год журнала: 2022, Номер 36(1), С. 170 - 190

Опубликована: Май 18, 2022

Recently, sustainable development goals (SDGs) have become an international requirement that needs to be achieved and requires the focus of recent literature regulation authorities. Thus, current article investigates impact environmental, social, governance (ESG) economic growth on SDG ASEAN countries. The study has extracted secondary data from sources such as SDGs reports world indicators (WDI) 1986 2020. present used Panel Autoregressive Distributed Lag (ARDL) test linkage among variables. results highlighted environmental score, social positively associated with countries' SDGs. provides help new researchers while conducting research achieving guides policymakers establishing policies regarding through ESG.

Язык: Английский

Процитировано

146
Improving companies' impacts on sustainable development: A nexus approach to the SDGS DOI Creative Commons
Jan Anton van Zanten, Rob van Tulder

Business Strategy and the Environment, Год журнала: 2021, Номер 30(8), С. 3703 - 3720

Опубликована: Май 25, 2021

Abstract Companies play a decisive role in achieving the Sustainable Development Goals (SDGs). However, most of world's sustainable development challenges are interconnected and systemic their nature. How can companies ensure that strategies effectively contribute to development? This interdisciplinary paper draws from social‐ecological systems, corporate sustainability, sustainability sciences literatures, order introduce nexus approach sustainability. A induces assess manage positive negative interactions with SDGs—which may arise directly indirectly—in an integrated manner. Instead treating SDGs as isolated silos, aims advance multiple simultaneously (creating “co‐benefits”) while reducing risk contributions one SDG undermine progress on another (avoiding “trade‐offs”). Through managing between SDGs, enables improve societal environmental impacts. is step towards developing theory management helps impacts development. Such sorely needed drive safeguard “SDG‐washing.”

Язык: Английский

Процитировано

141
Voluntary disclosure of Sustainable Development Goals in mandatory non‐financial reports: The moderating role of cultural dimension DOI Creative Commons
Simone Pizzi, Mara Del Baldo, Fabio Caputo

и другие.

Journal of International Financial Management and Accounting, Год журнала: 2021, Номер 33(1), С. 83 - 106

Опубликована: Авг. 16, 2021

Abstract The Directive 2014/95/EU represents one of the main innovations introduced by European Commission to encourage large companies disclose their contribution sustainable development. Since its introduction, has put into motion an intense debate about effectiveness. Academics and policymakers agreed on need rethink mandatory non‐financial reporting enhance 2030 Agenda. In fact, despite a quantitative increase in overall number reports published yearly Europe, only limited explicitly information SDGs. this sense, disclosure SDGs is driven factors related institutional organizational dynamics. Building sample 873 Public Interest Entities, empirical analysis was conducted fill theoretical gap enabling role covered cultural SDG reporting. revealed that operating contexts characterized long‐term orientation adequate degree balance between indulgence restraints are more oriented contributions Our insights underlined consider dimensions policymaking standard‐setting voluntarily

Язык: Английский

Процитировано

134
Sustainable development goals (SDGs) reporting and the role of country-level institutional factors: An international evidence DOI
Sudipta Bose, Habib Zaman Khan

Journal of Cleaner Production, Год журнала: 2021, Номер 335, С. 130290 - 130290

Опубликована: Дек. 29, 2021

Язык: Английский

Процитировано

116
SMEs engagement with the Sustainable Development Goals: A power perspective DOI
Hannah Elizabeth Smith, Roberta Discetti, Marco Bellucci

и другие.

Journal of Business Research, Год журнала: 2022, Номер 149, С. 112 - 122

Опубликована: Май 18, 2022

Язык: Английский

Процитировано

91
Exploring sustainable development goals reporting practices: From symbolic to substantive approaches—Evidence from the energy sector DOI Creative Commons
Francesca Manes Rossi, Giuseppe Nicolò

Corporate Social Responsibility and Environmental Management, Год журнала: 2022, Номер 29(5), С. 1799 - 1815

Опубликована: Июнь 10, 2022

Abstract Based on the legitimacy theory, study enhances understanding of disclosure practices European companies operating in energy sector regarding adherence to Sustainable Development Goals (SDGs). Toward this end, analyses how SDGs reporting is evolving and what are most addressed context companies. The paper's ultimate contribution dive deep into such disclose their contributions determine whether they adopt a substantive or merely symbolic approach corporate legitimacy. To address research objectives, content analysis has been performed non‐financial reports published by sample 15 included Global Reporting Initiative database as reporters for period 2017–2019. Our findings suggest that while becoming an integral part disclosure, rather than substantial changes appear prevail, calling actions from legislators policy‐makers.

Язык: Английский

Процитировано

90
The link between sustainable business models and Blockchain: A multiple case study approach DOI
Davide Calandra, Silvana Secinaro, Maurizio Massaro

и другие.

Business Strategy and the Environment, Год журнала: 2022, Номер 32(4), С. 1403 - 1417

Опубликована: Июнь 29, 2022

Abstract The paper investigates the relationship between Blockchain technology and new sustainable business models (SBMs). literature notes a lack of empirical classifications successful case studies. Using multiple studies methodology, our research article aims to answer question (RQ): How can enable SBMs support United Nations Sustainable Development Goals (SDGs)? We present 20 stories extracted from combined analysis databases coinmarketcap.com icobench.com, demonstrating how be used for environmental management. Notably, finds out four broad clusters related (i) smart energy management, (ii) climate change, (iii) waste (iv) production. Mainly, an actual application toward is supply chain cost reduction. Finally, includes investments their social scalability with Blockchain. Then, final cluster discovers proof sustainability. This study adds evidence offering connection SDGs.

Язык: Английский

Процитировано

87
Sustainable development goal reporting: Contrasting effects of institutional and organisational factors DOI Creative Commons
Nava Subramaniam, Suraiyah Akbar, Hui Situ

и другие.

Journal of Cleaner Production, Год журнала: 2023, Номер 411, С. 137339 - 137339

Опубликована: Апрель 27, 2023

Businesses are increasingly expected to disclose their progress towards sustainable development via engagement with the United Nations Sustainable Development Goals. Although there is increasing trend disclosure, corporate reporting on Goals varies in content and quality, posing a challenge assess improve quality of disclosure. To understand variation Goal it essential examine significant factors influencing reporting. Accordingly, this research aims investigate key drivers The study undertakes analysis sustainability reports from leading Australian companies conducts multinomial logistic regression provide evidence Using institutional theory agency theory, set hypothesised relationships between disclosures determinants disclosure developed. finds that practices developing driven by external organisational characteristics. concludes need for more robust measurement framework can support align business strategies goals. This makes several contributions literature providing empirical specific attributes disclosure; insights into potential motives reporting; unique index will be useful academics practitioners interested assessing ranking disclosures.

Язык: Английский

Процитировано

60