Firms reporting of sustainable development goals (SDGs): An empirical study of best-in-class companies
This article presents an empirical analysis of the non-financial reporting of the United Nations Sustainable Development Goals (SDGs) by a sample of 24 best-in-class companies across various sectors worldwide. The sample was selected based on a previous screening of SDG reporting by 1360 companies f...
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| Formato: | artículo |
| Fecha de publicación: | 2024 |
| País: | España |
| Recursos: | Universidad del País Vasco |
| Repositorio: | Addi. Archivo Digital para la Docencia y la Investigación |
| OAI Identifier: | oai:addi.ehu.eus:10810/69792 |
| Acesso em linha: | http://hdl.handle.net/10810/69792 |
| Access Level: | acceso abierto |
| Palavra-chave: | best practices SDGs sustainability reporting sustainable development goals |
| Resumo: | This article presents an empirical analysis of the non-financial reporting of the United Nations Sustainable Development Goals (SDGs) by a sample of 24 best-in-class companies across various sectors worldwide. The sample was selected based on a previous screening of SDG reporting by 1360 companies from 97 different countries that pointed to a superficial engagement with the SDGs for the vast majority of the firms (see Heras-Saizarbitoria, 2022). Employing a qualitative approach to content analysis, this study sheds light on the specific issues related to SDGs and reported by the best-in-class companies. Implications for managers, public policymakers, and other stakeholders are also examined. |
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