2022
DOI: 10.1002/sd.2419
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The nexus of United Nations' 2030 Agenda and corporate sustainability reports

Abstract: The role of corporate responsibility in the protection of the natural environment is unquestionably a key factor in achieving a stable and sustainable future for modern economies and societies. Thus, the business community implements practices to protect the natural environment and eliminate its negative impacts. Such corporate prac-

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Cited by 18 publications
(11 citation statements)
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“…However, a notable challenge is that academic literature on this empirical finding is still in its early stages [18]. Despite the extensive (management) research dedicated to examining the intersection of the SDGs for organizations and demonstrating, among other things, that organizations are adopting, contributing to, and reporting on the SDGs in various ways [38][39][40][41][42][43][44], a persistent gap remains. Unfortunately, it has been stated that management research lacks a solid theoretical foundation for investigating such new forms of value creation [45].…”
Section: Developing and Defining Organizational Sdg Engagementmentioning
confidence: 99%
“…However, a notable challenge is that academic literature on this empirical finding is still in its early stages [18]. Despite the extensive (management) research dedicated to examining the intersection of the SDGs for organizations and demonstrating, among other things, that organizations are adopting, contributing to, and reporting on the SDGs in various ways [38][39][40][41][42][43][44], a persistent gap remains. Unfortunately, it has been stated that management research lacks a solid theoretical foundation for investigating such new forms of value creation [45].…”
Section: Developing and Defining Organizational Sdg Engagementmentioning
confidence: 99%
“…Researchers agree that research has been based mainly on the content of ESG analysis and reporting guidelines (e.g., Avrampou et al, 2019; Consolandi et al, 2020; Di Vaio & Varriale, 2020; Diaz‐Sarachaga, 2021; Ionaşcu et al, 2020; Tsalis et al, 2020). Although the literature on the content and quality of sustainability reporting is extensive, little academic research evaluates companies' contributions to the SDGs in sustainability reports (Tsalis et al, 2020, 2022).…”
Section: Literature Review and Development Of Rqsmentioning
confidence: 99%
“…Although the literature on the content and quality of sustainability reporting is extensive, little academic research evaluates companies' contributions to the SDGs in sustainability reports (Tsalis et al, 2020(Tsalis et al, , 2022.…”
Section: Literature Review and Development Of Rqsmentioning
confidence: 99%
“…Despite the fact that a substantial body of literature revolves around the topic of corporate social reporting (Noronha & Wang, 2015), SDG reporting is still a relatively new study area (Pizzi et al, 2021) the implementation of sustainable practices (Scheyvens et al, 2016), the fight against climate change (Tauszig & Toppinen, 2017), international trade (Fojtíková et al, 2023), and the utilization of the SDG Compass (Rosati & Faria, 2019). Nonetheless, policies to strengthen corporate reporting on sustainability receive scarce attention in the extant literature (Pizzi et al, 2020;Schaltegger et al, 2017) (Fonseca & Carvalho, 2019), the United Kingdom (Silva, 2021), Italy (Izzo et al, 2020;Torelli et al, 2020), Greece (Tsalis et al, 2020(Tsalis et al, , 2023, Africa (Erin & Bamigboye, 2021), and the rest of the world (Braam & Peeters, 2018;Emma & Jennifer, 2021;Heras-Saizarbitoria et al, 2022;Van der Waal & Thijssens, 2020). Other studies concentrated on specific industries, such as real estate (Ionas ¸cu et al, 2020), chemicals (Nechita et al, 2020), energy (del Mar Alonso-Almeida et al, 2014Manes-Rossi & Nicolo', 2022;Tsalis et al, 2023).…”
Section: Sustainable Development Goals and The Uae Contextmentioning
confidence: 99%