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.
Quantitative Science Studies,
Год журнала:
2024,
Номер
5(3), С. 736 - 756
Опубликована: Янв. 1, 2024
Abstract
This
paper
examines
the
comparative
effectiveness
of
a
specialized
compiled
language
model
and
general-purpose
such
as
OpenAI’s
GPT-3.5
in
detecting
sustainable
development
goals
(SDGs)
within
text
data.
It
presents
critical
review
large
models
(LLMs),
addressing
challenges
related
to
bias
sensitivity.
The
necessity
training
for
precise,
unbiased
analysis
is
underlined.
A
case
study
using
company
descriptions
data
set
offers
insight
into
differences
between
SDG
detection
model.
While
boasts
broader
coverage,
it
may
identify
SDGs
with
limited
relevance
companies’
activities.
In
contrast,
zeroes
on
highly
pertinent
SDGs.
importance
thoughtful
selection
emphasized,
taking
account
task
requirements,
cost,
complexity,
transparency.
Despite
versatility
LLMs,
use
suggested
tasks
demanding
precision
accuracy.
concludes
by
encouraging
further
research
find
balance
capabilities
LLMs
need
domain-specific
expertise
interpretability.
Business Strategy and the Environment,
Год журнала:
2024,
Номер
33(5), С. 4493 - 4529
Опубликована: Фев. 15, 2024
Abstract
The
pursuit
of
sustainable
development
goals
(SDGs)
extends
beyond
governmental
responsibility,
demanding
active
engagement
from
businesses
and
managers.
This
study
systematically
reviews
SDG‐related
research
within
the
fields
business
management
to
elucidate
their
roles
in
advancing
this
global
agenda.
By
analyzing
a
corpus
pertinent
studies
Scopus
Web
Science
through
bibliometric–content
analysis,
not
only
identifies
publication
trends,
prominent
contributors,
theories,
contexts,
methods
but
also
uncovers
evolving
managers
driving
SDGs.
main
themes
emerging
analysis
include
(1)
forging
partnerships,
practices,
policies,
reflecting
businesses'
role
stakeholder
collaboration
policymaking;
(2)
addressing
contemporary
sustainability
challenges
like
artificial
intelligence
dynamics
economies;
(3)
balancing
economic
advancement
with
environmental
sustainability,
highlighting
impact
on
ecological
footprints
importance
green
finance;
(4)
integrating
financial
considerations
responsibility;
(5)
promoting
equity
well‐being,
underscoring
influence
societal
welfare;
(6)
shaping
governance
frameworks
for
production
consumption.
These
collectively
paint
comprehensive
picture
how
practices
are
crucial
achieving
SDGs,
offering
insights
into
current
contributions,
charting
potential
pathways
future
implementation.
Sustainability,
Год журнала:
2019,
Номер
11(20), С. 5797 - 5797
Опубликована: Окт. 18, 2019
Organizations
can
play
a
significant
role
in
the
advancement
of
Sustainable
Development,
and
companies
with
Quality,
Environmental,
Occupational
Health
Safety
(QEOHS)-certified
management
systems
address
three
Sustainability
Dimensions
(economic,
environmental,
social).
This
research
aims
to
map
present
level
engagement
those
contributing
reporting
17
Development
Goals
(SDG)
United
Nations
(UN)
2030
Agenda.
By
publicly
disclosing
their
sustainability
reports
on
institutional
websites,
they
can,
therefore,
support
this
agenda
implementation.
The
content
company
that
were
available
by
31
December
2017
from
total
235
Portuguese
organizations
QEOHS-certified
was
analyzed.
results
show
moderate
SDGs
companies,
top
five
being
SDG
12—Responsible
consumption
production
(23.8%);
13—Climate
action
(22.1%);
09—Industry,
innovation,
infrastructure
(21.3%);
08—Decent
work
economic
growth
(20.0%);
17—Partnerships
for
goals
(19.6%).
statistical
tests
indicate
communication
is
more
prominent
(QEOHS)
following
characteristics:
have
high
business
volume,
are
members
Global
Compact
Network
Portugal,
disclose
website.
study
be
useful
both
managers
decision
makers
who
aim
achieving
better
sustainable
future
all.
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.
