Sustainability,
Год журнала:
2020,
Номер
12(8), С. 3494 - 3494
Опубликована: Апрель 24, 2020
This
research
investigates
the
extent
to
which
voluntary
disclosure
of
Sustainable
Development
Goals
(SDGs),
assumed
be
most
recent
innovation
in
social
disclosures
and
corporate
sustainability
reporting,
is
diffused
among
Italian
listed
companies
through
different
instruments
(voluntary
or
non-voluntary).
Our
findings
reveal
that
SDGs
awareness
amongst
business
community
high
majority
highly-traded,
liquid,
highly-capitalized
have
introduced
their
story-telling
practices,
while
exact
nature
requirements
SDGs,
definitions
specific
key
performance
indicators
(KPIs)
related
those
goals,
are
still
missing.
prefer
using
non-financial
statements
reports
disclose
information
about
commitments
them
started
report
2016.
Additionally,
this
seeks
identify
significant
differences
between
SDG
reporters
sectors,
under
assumption
operating
a
sector
could
significantly
affect
company’s
decision
on
SDGs.
highlights,
following
evolution
Corporate
Social
Responsibility
(CSR)
increasing
relevance
companies’
practices
and,
at
same
time,
gaps
covered
for
effective
implementation.
Corporate Social Responsibility and Environmental Management,
Год журнала:
2020,
Номер
27(4), С. 1617 - 1629
Опубликована: Фев. 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.
Business Strategy and the Environment,
Год журнала:
2020,
Номер
29(8), С. 3220 - 3245
Опубликована: Июль 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,
Год журнала:
2020,
Номер
30(1), С. 404 - 421
Опубликована: Сен. 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.
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.
Business Strategy and the Environment,
Год журнала:
2020,
Номер
29(5), С. 2019 - 2036
Опубликована: Фев. 12, 2020
Abstract
Institutional
investors
show
increasing
interest
in
how
companies
align
their
corporate
social
responsibility
strategies
with
the
sustainable
development
goals
(SDGs)
proposed
by
United
Nations
(UN).
The
information
disclosed
this
regard
is
essential
to
know
and
monitor
business
contribution
2030
Agenda.
In
paper,
we
analyze
influence
that
institutional
have
on
adoption
of
disclosure
strategy
established
UN
Global
Reporting
Initiative
(GRI)—GRI‐SDG
Compass.
results
obtained
for
a
sample
989
international
companies,
which
prepare
sustainability
reports
following
GRI
guidelines,
ownership
foreign
investors,
pension
funds,
“other”
boosts
relevance
relation
On
contrary,
government,
financial
institutions,
cross
holdings
no
impact
systems
developed.
Corporate Social Responsibility and Environmental Management,
Год журнала:
2020,
Номер
28(2), С. 686 - 703
Опубликована: Ноя. 15, 2020
Abstract
The
aim
of
this
study
is
to
discuss
the
issues
relevant
CSR
evaluation
and
develop
a
model
assessment
by
taking
into
account
SDGs.
Based
on
critical
literature
review,
advantages
limits
models
were
analyzed
with
SDGs
addressed,
framework
novel
was
proposed
in
study.
main
limitations
addressing
defined
as
follows:
selective
implementation
SDGs,
greenwashing,
lack
integration
stakeholders,
incorporation
SMEs,
difference
practices
among
countries.
created
includes
all
involved.
Moreover,
positive
negative
effects
addressed.
This
can
help
solve
major
problems
described
above:
inability
compare
industries
or
