“…Corporate engagement and progress on SDGs may be analyzed by specific indicators consistent with these goals and the main sustainability reporting frameworks, particularly the Global Reporting Initiative (GRI; Berliner & Prakash, 2015; Macellari et al, 2021), which have been extensively studied in the CSR field (e.g., Alonso‐Almeida et al, 2014; Chiarini, 2017; Moratis & Brandt, 2017), despite increasing questions about the reliability of this type of reporting (e.g., Boiral, 2013; Cho et al, 2010; Diouf & Boiral, 2017; Moneva et al, 2006). Indeed, sustainability reporting has been identified as an enabler of SDG actions, investments and strategies (Rosati & Faria, 2019a), and the GRI has been indicated as a useful framework for the operationalization of the SDGs (Diaz‐Sarachaga, 2021; Ordonez‐Ponce & Khare, 2021).…”