Linking Corporate Social Responsibility Reporting With the UN Sustainable Development Goals

Monteiro, Sónia; Ribeiro, Verónica Paula Lima; Lemos, Kátia

doi:10.4018/978-1-7998-2128-1.ch007

Cited by 7 publications

(3 citation statements)

References 20 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…However, in this study it was found that only 23,8% of companies mention the SDGs in their sustainability reports. Monteiro et al (2020) conclude that from a sample of 46 Portuguese listed companies in 2017, none published integrated reports. But 9 of those companies refer to the SDGs in their reports.…”

Section: Theoretical Backgroundmentioning

confidence: 91%

“…Previous studies indicate companies' size is a determinant factor for SDGs disclosure or SDGsrelated information (Rosati & Faria, 2019a-b;Fonseca & Carvalho, 2019;Pizzi et al, 2021). Additionally, most studies consider listed companies in their samples (Izzo et al, 2020 a-b;Monteiro et al, 2020;van der Waal & Thijssens, 2020;Haywood & Boihang, 2021).…”

Section: Samplementioning

confidence: 99%

See 1 more Smart Citation

The influence of board gender diversity on the sustainable development goals reporting: evidence from Portuguese companies

Monteiro

Lemos

Ribeiro

2022

ECMLG

View full text Add to dashboard Cite

Aim: The aim of this paper is to analyze the influence of female presence on boards on the level of disclosure about the sustainable development goals (SDGs). Methodology and Sample: This study used a content analysis of the sustainability/integrated reports published by a sample of the largest Portuguese listed companies. A set of panel data regression analyses on the SDGs disclosure index from 2016 until 2020 was run. Research Findings: It was expected that there would be higher levels of SDGs-related disclosures in companies with female presence on boards. However, the results do not reveal any significant association with the dependent variable (SDG_IND). Contrary to our expectation, the presence of female on boards does not influence the disclosure about the SDGs in the largest listed companies. Theoretical/Academic Implications: Little research has addressed the influence of females on SDGs reporting (Rosati & Faria, 2019b, Pizzi et al., 2021). To the best of our knowledge, this study provides a first insight at the influence of the board gender diversity on SDGs reporting in the Portuguese context. Practitioner/Policy Implications: This study helps to highlight the importance of women on boards' role by increasing awareness about UN 2030 Agenda and ensuring the transparency of SDGs-related disclosure. Thus, our findings could have implications for policy formulation, to encourage board gender diversity and its effects on SDGs reporting quality.

show abstract

Section: Theoretical Backgroundmentioning

confidence: 91%

Section: Samplementioning

confidence: 99%

The influence of board gender diversity on the sustainable development goals reporting: evidence from Portuguese companies

Monteiro

Lemos

Ribeiro

2022

ECMLG

View full text Add to dashboard Cite

show abstract

“…In the scope of higher education, according to Sepasi et al (2019), empirical research on sustainability/integrated reporting in HEIs is still very embryonic but is even scarcer in the scope of SDG reporting. Empirical research in this topic is limited and largely focused on business sector (Fonseca and Carvalho, 2019;Rosati et al, 2019aRosati et al, , 2019bHaywood and Boihang, 2020;Izzo et al, 2020aIzzo et al, , 2020bMonteiro et al, 2020;Curt o-Page `s et al, 2021;Elalfy et al, 2021;Erin and Bamigboye, 2021;Hummel and Szekely, 2021;Pizzi et al, 2021;Arena et al, 2022;Chagas et al, 2022;Nicolo `et al, 2022). Nowadays, there is some debate on how SDGs should be assessed and reported by HEIs (Aleixo et al, 2020), and some studies have started to explore the integration of SDG in the HEIs' reporting process.…”

Section: Reporting the Sdg In Heismentioning

confidence: 99%

Determinants of online-reporting on sustainable development goals: the case of Portuguese Higher Education Institutions

Monteiro¹,

Ribeiro²,

Vilhena³

et al. 2023

SRJ

View full text Add to dashboard Cite

Purpose Some studies investigate the determinants of sustainability/integrated reporting in Higher Education Institutions (HEIs). However, empirical research is still very embryonic in the scope of sustainable development goals (SDGs). As far as the authors are aware, previous research related to reporting in HEIs has not considered the linkage with the SDGs. Thus, this paper aims to analyse the disclosure on the websites of the Portuguese HEIs regarding the SDGs and their determinant factors. Design/methodology/approach This study is based on content analysis of the information disclosed on the websites of all Portuguese HEIs. Through bivariate and multivariate statistics analysis, the authors also aim to identify the explanatory factors for the SDGs reporting (such as geographical location – coast/inland, HEIs’ size, educational system – Universities and polytechnics, institutional status – public and private). Findings The results indicate that 63.6% of Portuguese HEIs disclose information on SDGs in their websites. Findings of bivariate analysis revealed that public and larger HEIs are those that disclose more information about SDG on their websites. However, the logit regression result found that size is the only determinant factor of SDGs reporting. Originality/value To the best of the authors’ knowledge, this paper is the first Portuguese approach to SDGs reporting in the Portuguese higher education sector. The results will be of interest to policymakers and regulators who decide to implement and standardize SDGs reporting at higher education, as well as of HEIs’ managers who wish to follow these new trends in their reporting cycle.

show abstract

Determining the Quality of Disclosure of the Un’s Sustainable Development Goals in Integrated Reports in Turkey

Öztürk

2023

MODAV

View full text Add to dashboard Cite

Bu çalışmanın amacı, kurumsal raporlarda Sürdürülebilir Kalkınma Hedefi (SKH) açıklamaları konusunu irdelemek ve Türkiye’de entegre raporlarda SKH açıklama (raporlama) kalitesini araştırmaktır. Bu amaçla, literatür incelenmiş, imalat ve bankacılık sektörlerinde entegre raporlama yapan 18 şirketin 2021 yılı entegre raporları içerik analizi yöntemiyle değerlendirilmiştir. Sonuçlara göre, şirketlerin entegre raporlarında SKH açıklama kalitesi yüksektir ve sektörel olarak önemli farklılık bulunmamaktadır. Her iki sektörde de yoğunlaşılan SKH’ler “insana yakışır iş ve ekonomik büyüme”, “sanayi, yenilikçilik ve alt yapı”, “iklim eylemi” ve “amaçlar için ortaklıklar” olmuştur. Bankacılık sektöründe “nitelikli eğitim” ve “eşitsizliklerin azaltılması”, imalat sektöründe “sorumlu üretim ve tüketim” hedefleri öne çıkmaktadır.

show abstract

Linking Corporate Social Responsibility Reporting With the UN Sustainable Development Goals

Cited by 7 publications

References 20 publications

The influence of board gender diversity on the sustainable development goals reporting: evidence from Portuguese companies

The influence of board gender diversity on the sustainable development goals reporting: evidence from Portuguese companies

Determinants of online-reporting on sustainable development goals: the case of Portuguese Higher Education Institutions

Determining the Quality of Disclosure of the Un’s Sustainable Development Goals in Integrated Reports in Turkey

Contact Info

Product

Resources

About