The United Nations 2030 Agenda for Sustainable Development has introduced a new sustainability paradigm that challenges private firms. According to this, in pursuing sustainable development, companies must face a complex system of Sustainable Development Goals (SDGs) that are divided into 17 primary goals, 169 targets, and 244 indicators. This paper outlines an assessment framework to investigate how companies are dealing with this Agenda and reporting their commitment in achieving SDGs, as well as monitoring their progress. Content analysis has been applied to reduce the number of SDG indicators including only the companies' internally actionable ones and to associate them to Global Reporting Initiative (GRI) indicators. A positioning matrix allows companies to compare their strategies with those of other companies regarding their efforts in achieving SDGs. The relative position of firms in the matrix provides valuable feedback for managers giving insight into how other companies adapt their sustainability practices to the requirements of the SDGs. As a means of exemplification, the framework has been applied to a group of GRI-reporting major electricity companies. The proposed framework presents opportunities for both practice and research allowing to investigate the companies’ level of engagement in reporting and monitoring their contributions to SDGs.

Implications for Sustainable Development Goals: A framework to assess company disclosure in sustainability reporting

Gastaldi M.;
2021

Abstract

The United Nations 2030 Agenda for Sustainable Development has introduced a new sustainability paradigm that challenges private firms. According to this, in pursuing sustainable development, companies must face a complex system of Sustainable Development Goals (SDGs) that are divided into 17 primary goals, 169 targets, and 244 indicators. This paper outlines an assessment framework to investigate how companies are dealing with this Agenda and reporting their commitment in achieving SDGs, as well as monitoring their progress. Content analysis has been applied to reduce the number of SDG indicators including only the companies' internally actionable ones and to associate them to Global Reporting Initiative (GRI) indicators. A positioning matrix allows companies to compare their strategies with those of other companies regarding their efforts in achieving SDGs. The relative position of firms in the matrix provides valuable feedback for managers giving insight into how other companies adapt their sustainability practices to the requirements of the SDGs. As a means of exemplification, the framework has been applied to a group of GRI-reporting major electricity companies. The proposed framework presents opportunities for both practice and research allowing to investigate the companies’ level of engagement in reporting and monitoring their contributions to SDGs.
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11697/176905
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