The DOI matches its Crossref record; 6 of the 6 references it cites were found in a registry or an index.
New challenges for corporate sustainability reporting: United Nations' 2030 Agenda for sustainable development and the sustainable development goals
Abstract
Complying with the requirements of sustainability development is a very high priority for the business community. The United Nations' 2030 Agenda and its 17 Sustainable Development Goals (UN_SDGs) pose new challenges for firms, which have to adjust their operations and strategies to the requirements of SDGs. In this context, this paper aims to develop a methodological framework for evaluating the level of alignment of corporate sustainability reporting practices with the scope of UN_SDGs. Based on disclosure topics from Global Reporting Initiative and a scoring system, an evaluation framework was developed in order to assess the quality of information published in sustainability reports with respect to each UN_SDG. An empirical analysis was performed in a sample of sustainability reports in order to examine the structure and the applicability of the proposed methodological framework. The outcomes of the empirical analysis reflect some implications for future research on the UN_SDG reporting practices.
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Cites
Maximizing business returns to corporate social responsibility (CSR): The role of CSR communication
Du, S., Bhattacharya, C. B., & Sen, S. (2010) · International Journal of Management Reviews · doi:10.1111/j.1468-2370.2009.00276.x · Cited by 2,633
Dhaliwal, D. S., Radhakrishnan, S., Tsang, A., & Yang, Y. G. (2012) · The Accounting Review · doi:10.2308/accr-10218 · Cited by 1,916
Milne, M. J., & Gray, R. (2013) · Journal of Business Ethics · doi:10.1007/s10551-012-1543-8 · Cited by 1,240
How to understand and measure environmental sustainability: Indicators and targets
Moldan, B., Janoušková, S., & Hák, T. (2012) · Ecological Indicators · doi:10.1016/j.ecolind.2011.04.033 · Cited by 1,138
The private sector and the SDGs: the need to move beyond business as usual
Scheyvens, R., Banks, G., & Hughes, E. (2016) · Sustainable Development · doi:10.1002/sd.1623 · Cited by 740
Girella, L., Zambon, S., & Rossi, P. (2019) · Corporate Social Responsibility and Environmental Management · doi:10.1002/csr.1738 · Cited by 76
Cited by
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
Willingness to pay more for green products: A critical challenge for Gen Z
Gomes, S., Lopes, J. M., & Nogueira, S. (2023) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2023.136092 · Cited by 369
Contieri, L. S., de Souza Mesquita, L. M., Sanches, V. L., Chaves, J., Pizani, R. S., da Silva, L. C., Viganó, J., Ventura, S. P. M., & Rostagno, M. A. (2022) · Separation and Purification Technology · doi:10.1016/j.seppur.2022.121640 · Cited by 50
Digitalization and SMEs development in the context of sustainable development: A China perspective
Ozturk, I., Alqassimi, O., & Ullah, S. (2024) · Heliyon · doi:10.1016/j.heliyon.2024.e27936 · Cited by 43
Walking the talk: Making the SDGs core business–an integrated framework
de Almeida, F. P., van Tulder, R., & Rodrigues, S. B. (2023) · International Business and Sustainable Development Goals · doi:10.1108/s1745-886220230000017004 · Cited by 8
Metadata
- Authors
- Tsalis, T. A., Malamateniou, K. E., Koulouriotis, D., & Nikolaou, I. E.
- Venue
- Corporate Social Responsibility and Environmental Management
- Publisher
- Wiley
- Published
- 2020-02-14
- Volume
- 27
- Issue
- 4
- Pages
- 1617-1629
- ISSN
- 1535-3958 (ISSN-L)
- 1535-3966
- OpenAlex
- W3006371754
- Cited by
- 635
- References
- 6
- FWCI
- 86.65
- Type
- journal article
- Language
- en
- Open access
- closed
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- Tsalis, T. A., Malamateniou, K. E., Koulouriotis, D., & Nikolaou, I. E. (2020). New challenges for corporate sustainability reporting: United Nations' 2030 Agenda for sustainable development and the sustainable development goals. Corporate Social Responsibility and Environmental Management. https://doi.org/10.1002/csr.1910
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Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
