Empirical Analysis of Social Enterprises and Their Impact on Sustainable Development Goals
The research presents an overview of the Special Employment Centres (SECs) in the reporting of information on Sustainable Development Goals, as the sector, size, and economic–financial results influence in different ways when it comes to facing the Sustainable Development Goals by these companies. T...
| Autores: | , , , |
|---|---|
| Formato: | artículo |
| Fecha de publicación: | 2025 |
| País: | España |
| Recursos: | Universidad de Castilla-La Mancha |
| Repositorio: | RUIdeRA. Repositorio Institucional de la UCLM |
| OAI Identifier: | oai:ruidera.uclm.es:10578/45894 |
| Acesso em linha: | https://doi.org/10.1002/sd.70067 https://hdl.handle.net/10578/45894 |
| Access Level: | acceso abierto |
| Palavra-chave: | ESG Social enterprises Special Employment Centres Sustainability Sustainability report Sustainable development goals |
| Resumo: | The research presents an overview of the Special Employment Centres (SECs) in the reporting of information on Sustainable Development Goals, as the sector, size, and economic–financial results influence in different ways when it comes to facing the Sustainable Development Goals by these companies. This work is based on an empirical study applying a quantitative methodologyin 194 social economy companies with data from 2020. The results indicate that most SECs do not present information related to SDGs, and those that do not address them to the same extent. Largest companies present the most information on SDGs. However, there is an inverse relationship in terms of liquidity and profitability. Companies with the worst liquidity and lowest profitability are the ones that offer the most information about the SDGs. This research contributes to improving the disclosure and transparency of sustainability information in social economy enterprises and provides indicators on sustainability management,useful for the analysis of subsidy management. |
|---|