| Title | Business contribution to the Sustainable Development Agenda: Organizational factors related to early adoption of SDG reporting |
|---|---|
| ID_Doc | 66071 |
| Authors | Rosati, F; Faria, LGD |
| Title | Business contribution to the Sustainable Development Agenda: Organizational factors related to early adoption of SDG reporting |
| Year | 2019 |
| Published | Corporate Social Responsibility And Environmental Management, 26.0, 3 |
| Abstract | 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. |
| https://backend.orbit.dtu.dk/ws/files/188452083/Rosati_and_Faria_2019_._Business_contribution_to_the_Sustainable_Development_Agenda.pdf |
Similar Articles
| ID | Score | Article |
|---|---|---|
72996
|
Rosati, F; Faria, LGD Addressing the SDGs in sustainability reports: The relationship with institutional factors(2019) | |
| 65769
|
Rezaee, Z; Homayoun, S; Rezaee, NJ; Poursoleyman, E Business sustainability reporting and assurance and sustainable development goals(2023)Managerial Auditing Journal, 38.0, 7 | |
| 77696
|
Erin, OA; Bamigboye, OA; Oyewo, B Sustainable development goals (SDG) reporting: an analysis of disclosure(2022)Journal Of Accounting In Emerging Economies, 12, 5 | |
| 76389
|
Ofori-Owusu, C; Owusu, GMY; Agyenim-Boateng, C; Welbeck, EES What Drives the Sustainability Reporting Intentions of Firms?(2024)Sustainability, 16, 12 | |
| 73280
|
Nechita, E; Manea, CL; Nichita, EM; Irimescu, AM; Manea, D Is Financial Information Influencing the Reporting on SDGs? Empirical Evidence from Central and Eastern European Chemical Companies(2020)Sustainability, 12, 21 | |
| 75814
|
Hacihasanoglu, E; Unlusoy, OF; Madenoglu, FS An analysis of annual reports from the sustainable development goals perspective(2024)Corporate Governance-The International Journal Of Business In Society, 24, 3 | |
| 66860
|
Abela, M A new direction? The mainstreaming" of sustainability reporting"(2022)Sustainability Accounting Management And Policy Journal, 13, 6 | |
| 78694
|
Hristov, I; Appolloni, A; Chirico, A The adoption of the key performance indicators to integrate sustainability in the business strategy: A novel five-dimensional framework(2022)Business Strategy And The Environment, 31, 7 | |
| 72930
|
Izzo, MF; Ciaburri, M; Tiscini, R The Challenge of Sustainable Development Goal Reporting: The First Evidence from Italian Listed Companies(2020)Sustainability, 12, 8 | |
| 27509
|
Asogwa, IE; Varua, ME; Humphreys, P; Datt, R Understanding Sustainability Reporting in Non-Governmental Organisations: A Systematic Review of Reporting Practices, Drivers, Barriers and Paths for Future Research(2021)Sustainability, 13.0, 18 |