Addressing the SDGs in sustainability reports: The relationship with institutional factors

Rosati, Francesco; Faria, Lourenco

doi:10.1016/j.jclepro.2018.12.107

Cited by 460 publications

(435 citation statements)

References 107 publications

(160 reference statements)

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“…Notwithstanding the emergence of the SDGs and the flourishing adoption of the IRF, no contributions that empirically investigate the adoption of SDGs in the IR context have been found. However, contributions investigating the relationship between the adoption of the SDGs among GRI adopters are already available [41,42].…”

Section: Integrated Reportingmentioning

confidence: 99%

Integrated Reporting and European State-Owned Enterprises: A Disclosure Analysis Pre and Post 2014/95/EU

2020

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The European Directive 2014/95/EU regulating the disclosure of non-financial information for public interest organisations is enjoying its first years since entering into force in 2017. The emerging of social, environmental and sustainability issues in combination with the New Public Management (NPM) reforms, led public sector entities to huge demands of accountability. Long time before the European Union Directive (EUD) on non-financial information, public sector entities were pushed to demonstrate to a broad range of stakeholders how public resources are used. Accordingly, the stakeholders’ increasing demand for social and environmental information has encouraged the adoption of different types of reports by organisations, such as the Corporate Social Responsibility (CSR) Report, Sustainability Reporting (SR) and the Integrated Report (IR).In the context of State-Owned Enterprises (SOEs), the disclosure of non-financial information gains a pivotal relevance as these type of organisations face a more comprehensive range of stakeholders than private organisations. In this vein, the present paper aims to investigate whether the mandatory disclosure directive increased the level of information provided by SOEs issuing an IR between the years 2016 and 2017 in order to demonstrate whether a mandatory regulation leads to higher disclosure.

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Section: Integrated Reportingmentioning

confidence: 99%

Integrated Reporting and European State-Owned Enterprises: A Disclosure Analysis Pre and Post 2014/95/EU

2020

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“…Stakeholders treated well tend to reciprocate with positive attitudes and behaviours towards a company, such as sharing valuable information (all stakeholders), buying more products or services (customers), providing tax breaks or other incentives (communities), providing better financial terms (financiers), buying more stock (shareholders) or working hard and remaining loyal to the organisation, even during difficult times (employees) [14,27]. In this regard, the essence of stakeholder theory lies in balancing diverse interests of various stakeholders of a firm in order to optimise the process of value creation [13].…”

Section: Theoretical Perspectives Of Corporate Social Responsibility mentioning

confidence: 99%

Corporate Social Responsibilities of Food Processing Companies in Vietnam from Consumer Perspective

Nguyen

et al. 2019

Sustainability

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Corporate social responsibility (CSR) has been receiving increasing attention in the international community since the Sustainable Development Goals (SDGs) emphasise effective corporate partnership. CSR is one of the most critical instruments linking corporate activities to the SDGs. Among various stakeholders, consumers can play an essential role in motivating companies to become socially responsible. However, there is little evidence from developing countries about the linkage between CSR and consumers. This paper, therefore, examines the relationship between consumers' perception of a company's CSR practices and their attitudes towards and intentions on purchasing its goods with empirical evidence from the Vietnamese food industry. The primary data was collected from 622 consumers using processed food in a self-administered survey in Northern Vietnam. Based on the structural equation modelling (SEM) analysis, this study shows that perception of CSR toward community has the most substantial influence on consumers' attitude, followed by the perception of CSR toward employees and perception of fair operating practices responsibility. Although Vietnamese consumers have knowledge of the CSR in the food processing industry, their response to either good or bad CSR practices is still insufficient. Hence, the Vietnamese government and civil society should actively intervene to strengthen CSR regulations and enhance consumers' CSR awareness.

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“…According to the 2030 Agenda for Sustainable Development, business plays a critical role in the achievement of these goals (Agarwal, Gneiting, & Mhlanga, 2017;Rosati & Faria, 2018). The SDGs tackle a wide spectrum of issues relevant to sustainable development such as poverty, health, education, climate change, and environmental degradation.…”

Section: Introductionmentioning

confidence: 99%

“…One of the aspects through which organizations might differentiate themselves in relation to their sustainability reporting is the adoption of emerging sustainability concepts and frameworks (Jensen & Berg, 2012), such as those currently represented by the sustainable development goals (SDGs;United Nations General Assembly, 2015). business plays a critical role in the achievement of these goals (Agarwal, Gneiting, & Mhlanga, 2017;Rosati & Faria, 2018). The United Nations Global Compact (UNGC) and the Global Reporting Initiative (GRI) have recently set up a new joint initiative (i.e., reporting on the SDGs, GRI, 2018; UNGC, 2018) aimed at enabling "businesses to incorporate SDG reporting into their existing processes, empowering them to act and make the achievements of the SDGs a reality" (UNGC, 2018).…”

Section: Introductionmentioning

confidence: 99%

Business contribution to the Sustainable Development Agenda: Organizational factors related to early adoption of SDG reporting

Rosati

Faria

2019

Corp Soc Responsibility Env

Self Cite

351

278

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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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Addressing the SDGs in sustainability reports: The relationship with institutional factors

Cited by 460 publications

References 107 publications

Integrated Reporting and European State-Owned Enterprises: A Disclosure Analysis Pre and Post 2014/95/EU

Integrated Reporting and European State-Owned Enterprises: A Disclosure Analysis Pre and Post 2014/95/EU

Corporate Social Responsibilities of Food Processing Companies in Vietnam from Consumer Perspective

Business contribution to the Sustainable Development Agenda: Organizational factors related to early adoption of SDG reporting

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