In response to recent calls about the need to improve the current understanding of what drives SDG reporting, this paper analyzes the individual and joint effect of a broad array of factors on the integration of the sustainable development goals (SDGs) into the non-financial information system. Using a sample made up of 1535

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This study examines the effect of networks derived from the geographical proximity of economic agents on industrial small and medium enterprises' innovation. We designed a proxy to measure firms' innovation through disclosed information from websites. We geo‐located economic agents and facilities located near the firms whose physical proximity could affect the firms' innovation. Our results highlight the need to distinguish between inter and intra‐specialization and to confirm the proximity paradox in innovation. This study contributes to the identification of geographical elements that should be considered in the design of micro‐territorial innovation policies.

This paper analyses the strategies implemented by listed Spanish companies that are leaders in their industrial environments to inform shareholders and the public about their circular economy projects. It uses content and textual approaches through the factorial correspondence analysis of all the information about the circular economy presented on corporate websites. The analysis of the 17,510 resulting terms suggests that companies prioritise discourses about a sustainable future, their commitment to the proper use of resources and the reduction or elimination of greenhouse gases. The sectors most sensitive to institutional pressures, such as oil and energy companies, are more active in disclosing the problems and desired solutions of their projects.

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