What are the drivers behind Portuguese companies’ reporting on sustainable development goals?

Objective: This study explores how large Portuguese companies have started to integrate the SDGs into their non-financial reporting practices, and analyses some potential drivers of SDG reporting. Methodology: Standalone non-financial reports were collected from 2016 to 2022, resulting in a total of...

Descripción completa

Detalles Bibliográficos
Autores: Loureiro, Alice, Monteiro, Sónia, Aibar Guzmán, Beatriz, Ribeiro, Verónica, Lemos, Kátia
Tipo de recurso: artículo
Fecha de publicación:2024
País:España
Institución:Universidad de Santiago de Compostela (USC)
Repositorio:Minerva. Repositorio Institucional de la Universidad de Santiago de Compostela
Idioma:inglés
OAI Identifier:oai:minerva.usc.gal:10347/41151
Acceso en línea:https://hdl.handle.net/10347/41151
Access Level:acceso abierto
Palabra clave:Sustainable Development Goals
2030 Agenda
Sustainability reporting
SDG reporting
Portugal
id ES_f82f264c780b7dd2f8f5cd76ad4ea1ff
oai_identifier_str oai:minerva.usc.gal:10347/41151
network_acronym_str ES
network_name_str España
repository_id_str
spelling What are the drivers behind Portuguese companies’ reporting on sustainable development goals?Loureiro, AliceMonteiro, SóniaAibar Guzmán, BeatrizRibeiro, VerónicaLemos, KátiaSustainable Development Goals2030 AgendaSustainability reportingSDG reportingPortugalObjective: This study explores how large Portuguese companies have started to integrate the SDGs into their non-financial reporting practices, and analyses some potential drivers of SDG reporting. Methodology: Standalone non-financial reports were collected from 2016 to 2022, resulting in a total of 161 reports from 41 companies. Through a content analysis of the non-financial reports, an index was developed to measure the level of SDG disclosure. Results: The results show that there is an increasing trend of reporting on the SDGs among large Portuguese companies, albeit at a slow and modest pace, mainly through sustainability reports. On average, Portuguese companies disclose on half of the 17 SDGs. In terms of the determinants of SDG reporting, listing, industry, adherence to the GRI framework and external assurance of reports by a Big4 firm were found to be determinants of SDG disclosure in our sample. Contrary to our expectations, ISO certification, sustainability committee and extended reporting are not significantly associated with the level of SDG disclosure by large Portuguese companies. Limitations: Our study has limitations, notably a small sample size. The SDG disclosure index we used only indicates whether information on SDGs is disclosed, without assessing content extent or quality, potentially limiting stakeholder value. Practical implications: Companies aiming to improve SDG disclosure should consider adopting the GRI framework or seeking assurance from a Big 4 firm. Additionally, regulators could use our findings when designing policies aimed at enhancing SDG reporting.ESICUniversidade de Santiago de Compostela. Departamento de Economía Financeira e Contabilidade20242024-01-0120242024-01-01journal articlehttp://purl.org/coar/resource_type/c_6501VoRhttp://purl.org/coar/version/c_970fb48d4fbd8a85info:eu-repo/semantics/articleapplication/pdfhttps://hdl.handle.net/10347/41151reponame:Minerva. Repositorio Institucional de la Universidad de Santiago de Compostelainstname:Universidad de Santiago de Compostela (USC)Inglésengopen accesshttp://purl.org/coar/access_right/c_abf2Attribution 4.0 Internationalhttp://creativecommons.org/licenses/by/4.0/info:eu-repo/semantics/openAccessoai:minerva.usc.gal:10347/411512026-06-15T12:47:27Z
dc.title.none.fl_str_mv What are the drivers behind Portuguese companies’ reporting on sustainable development goals?
title What are the drivers behind Portuguese companies’ reporting on sustainable development goals?
spellingShingle What are the drivers behind Portuguese companies’ reporting on sustainable development goals?
Loureiro, Alice
Sustainable Development Goals
2030 Agenda
Sustainability reporting
SDG reporting
Portugal
title_short What are the drivers behind Portuguese companies’ reporting on sustainable development goals?
title_full What are the drivers behind Portuguese companies’ reporting on sustainable development goals?
title_fullStr What are the drivers behind Portuguese companies’ reporting on sustainable development goals?
title_full_unstemmed What are the drivers behind Portuguese companies’ reporting on sustainable development goals?
title_sort What are the drivers behind Portuguese companies’ reporting on sustainable development goals?
dc.creator.none.fl_str_mv Loureiro, Alice
Monteiro, Sónia
Aibar Guzmán, Beatriz
Ribeiro, Verónica
Lemos, Kátia
author Loureiro, Alice
author_facet Loureiro, Alice
Monteiro, Sónia
Aibar Guzmán, Beatriz
Ribeiro, Verónica
Lemos, Kátia
author_role author
author2 Monteiro, Sónia
Aibar Guzmán, Beatriz
Ribeiro, Verónica
Lemos, Kátia
author2_role author
author
author
author
dc.contributor.none.fl_str_mv Universidade de Santiago de Compostela. Departamento de Economía Financeira e Contabilidade
dc.subject.none.fl_str_mv Sustainable Development Goals
2030 Agenda
Sustainability reporting
SDG reporting
Portugal
topic Sustainable Development Goals
2030 Agenda
Sustainability reporting
SDG reporting
Portugal
description Objective: This study explores how large Portuguese companies have started to integrate the SDGs into their non-financial reporting practices, and analyses some potential drivers of SDG reporting. Methodology: Standalone non-financial reports were collected from 2016 to 2022, resulting in a total of 161 reports from 41 companies. Through a content analysis of the non-financial reports, an index was developed to measure the level of SDG disclosure. Results: The results show that there is an increasing trend of reporting on the SDGs among large Portuguese companies, albeit at a slow and modest pace, mainly through sustainability reports. On average, Portuguese companies disclose on half of the 17 SDGs. In terms of the determinants of SDG reporting, listing, industry, adherence to the GRI framework and external assurance of reports by a Big4 firm were found to be determinants of SDG disclosure in our sample. Contrary to our expectations, ISO certification, sustainability committee and extended reporting are not significantly associated with the level of SDG disclosure by large Portuguese companies. Limitations: Our study has limitations, notably a small sample size. The SDG disclosure index we used only indicates whether information on SDGs is disclosed, without assessing content extent or quality, potentially limiting stakeholder value. Practical implications: Companies aiming to improve SDG disclosure should consider adopting the GRI framework or seeking assurance from a Big 4 firm. Additionally, regulators could use our findings when designing policies aimed at enhancing SDG reporting.
publishDate 2024
dc.date.none.fl_str_mv 2024
2024-01-01
2024
2024-01-01
dc.type.none.fl_str_mv journal article
http://purl.org/coar/resource_type/c_6501
VoR
http://purl.org/coar/version/c_970fb48d4fbd8a85
dc.type.openaire.fl_str_mv info:eu-repo/semantics/article
format article
dc.identifier.none.fl_str_mv https://hdl.handle.net/10347/41151
url https://hdl.handle.net/10347/41151
dc.language.none.fl_str_mv Inglés
eng
language_invalid_str_mv Inglés
language eng
dc.rights.none.fl_str_mv open access
http://purl.org/coar/access_right/c_abf2
Attribution 4.0 International
http://creativecommons.org/licenses/by/4.0/
dc.rights.openaire.fl_str_mv info:eu-repo/semantics/openAccess
rights_invalid_str_mv open access
http://purl.org/coar/access_right/c_abf2
Attribution 4.0 International
http://creativecommons.org/licenses/by/4.0/
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv ESIC
publisher.none.fl_str_mv ESIC
dc.source.none.fl_str_mv reponame:Minerva. Repositorio Institucional de la Universidad de Santiago de Compostela
instname:Universidad de Santiago de Compostela (USC)
instname_str Universidad de Santiago de Compostela (USC)
reponame_str Minerva. Repositorio Institucional de la Universidad de Santiago de Compostela
collection Minerva. Repositorio Institucional de la Universidad de Santiago de Compostela
repository.name.fl_str_mv
repository.mail.fl_str_mv
_version_ 1869424978314657792
score 15.81155

Similares en LA Referencia