“…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).…”