The DOI matches its Crossref record; 3 of the 3 references it cites were found in a registry or an index.
Business contribution to the Sustainable Development Agenda: Organizational factors related to early adoption of SDG reporting
Open accessAbstract
Business can play a critical role in the achievement of the Sustainable Development Goals (SDGs). Contextually, business reporting on the SDGs can support organizations in planning, implementing, measuring, and communicating their SDG efforts. This study investigates the relationship between early adoption of SDG reporting and a series of organizational factors by combining data from two databases—provided by the Global Reporting Initiative and Orbis—to identify the organizations that addressed the SDGs in their sustainability reports and their respective structural characteristics. The study, using a logit model based on data from 408 organizations worldwide, indicates that early adoption of SDG reporting is related to a larger size, a higher level of intangible assets, a higher commitment to sustainability frameworks and external assurance, a higher share of female directors, and a younger board of directors. The study contributes to the academic and practical understanding of factors related to the decision to engage early in new sustainability frameworks and practices.
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Cites
Hahn, R., & Kühnen, M. (2013) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2013.07.005 · Cited by 1,775
Milne, M. J., & Gray, R. (2013) · Journal of Business Ethics · doi:10.1007/s10551-012-1543-8 · Cited by 1,240
Assurance on sustainability reports: An international comparison
Simnett, R., Vanstraelen, A., & Chua, W. F. (2009) · The Accounting Review · doi:10.2308/accr.2009.84.3.937 · Cited by 184
Cited by
Pizzi, S., Caputo, A., Corvino, A., & Venturelli, A. (2020) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2020.124033 · Cited by 632
The determinants of business contribution to the 2030 Agenda: Introducing the SDG Reporting Score
Pizzi, S., Rosati, F., & Venturelli, A. (2021) · Business Strategy and the Environment · doi:10.1002/bse.2628 · Cited by 426
Self-citationGarcía‐Sánchez, I., Rodríguez‐Ariza, L., Aibar‐Guzmán, B., & Aibar‐Guzmán, C. (2020) · Business Strategy and the Environment · doi:10.1002/bse.2485 · Cited by 283
Nicolò, G., Zanellato, G., & Tiron-Tudor, A. (2020) · Sustainability · doi:10.3390/su12051908 · Cited by 100
Anwar, M., Khattak, M. S., Popp, J., Meyer, D. F., & Máté, D. (2020) · Technological and Economic Development of Economy · doi:10.3846/tede.2020.13404 · Cited by 46
“…2016), technological resources (Adams et al., 2018; Imaz & Sheinbaum, 2017) that influence SDGs. Studies have also highlighted the importance of business (Rosati & Faria, 2019) and non-business organizations (Arhin, 2016; Hassan et al., 2019; Apostolopoulos et al., 2018) in the attainment of SDGs.”
Background
Metadata
- Authors
- Rosati, F., & Faria, L. G. D.
- Venue
- Corporate Social Responsibility and Environmental Management
- Publisher
- Wiley
- Published
- 2019-01-07
- Volume
- 26
- Issue
- 3
- Pages
- 588-597
- ISSN
- 1535-3958 (ISSN-L)
- 1535-3966
- OpenAlex
- W2908764548
- Cited by
- 519
- References
- 3
- FWCI
- 67.61
- Type
- journal article
- Language
- en
- Open access
- green
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- Rosati, F., & Faria, L. G. D. (2019). Business contribution to the Sustainable Development Agenda: Organizational factors related to early adoption of SDG reporting. Corporate Social Responsibility and Environmental Management. https://doi.org/10.1002/csr.1705
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
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