Shortcomings in reporting contributions towards the sustainable development goals

Autor: Jose Manuel Diaz-Sarachaga
Rok vydání: 2021
Předmět:
Zdroj: Corporate Social Responsibility and Environmental Management. 28:1299-1312
ISSN: 1535-3966
1535-3958
DOI: 10.1002/csr.2129
Popis: Despite stakeholder pressure boosts companies to help achieve the sustainable development goals (SDGs), only 36% of Spanish firms have implemented a corporate strategy towards the 2030 Agenda. Furthermore, the correlation between the SDGs and corporate sustainability reporting systems has barely been studied. This research aims at identifying gaps in reporting on corporate contributions in the SDGs by examining the global reporting initiative (GRI) standards and annual reports disclosed by the Spanish industry leaders in the Dow Jones sustainability world index in 2018 and 2019. Findings revealed a high inconsistency between GRI disclosures and actions performed by firms. Intangibility, omission of negative impacts, poor standardization, diversity of criteria and lack of comparability are the main features of corporate reporting employed by enterprises. The design of a quantitative framework that enables the standardization and measurement of positive and negative corporate contributions in the achievement of the SDGs was suggested.
Databáze: OpenAIRE
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