The Challenge of Sustainable Development Goal Reporting: The First Evidence from Italian Listed Companies
| Autor: | Riccardo Tiscini, Maria Federica Izzo, Mirella Ciaburri |
|---|---|
| Přispěvatelé: | Federica Izzo, Maria, Ciaburri, Mirella, Tiscini, Riccardo |
| Jazyk: | angličtina |
| Rok vydání: | 2020 |
| Předmět: |
Geography
Planning and Development TJ807-830 Sustainable development goals Accounting SDG Management Monitoring Policy and Law TD194-195 Renewable energy sources Voluntary disclosure 0502 economics and business Sustainability reporting GE1-350 Relevance (information retrieval) voluntary disclosure sustainability report integrated report Integrated report Sustainable development Environmental effects of industries and plants Renewable Energy Sustainability and the Environment business.industry 05 social sciences 050201 accounting voluntary disclosure Sustainability report Environmental sciences Sustainable Development Goal Corporate sustainability Sustainability ComputingMilieux_COMPUTERSANDSOCIETY Corporate social responsibility integrated report Business Performance indicator sustainability report 050203 business & management |
| Zdroj: | Sustainability, Vol 12, Iss 3494, p 3494 (2020) Sustainability Volume 12 Issue 8 |
| Popis: | This research investigates the extent to which the voluntary disclosure of Sustainable Development Goals (SDGs), assumed to be the most recent innovation in social disclosures and corporate sustainability reporting, is diffused among Italian listed companies through different instruments of disclosure (voluntary or non-voluntary). Our findings reveal that SDGs awareness amongst the business community is high and that the majority of highly-traded, liquid, and highly-capitalized Italian companies have introduced SDGs in their disclosure and story-telling practices, while the exact nature and requirements of the SDGs, and the definitions of specific key performance indicators (KPIs) related to those goals, are still missing. Italian companies prefer using non-financial statements and sustainability reports to disclose information about their commitments to SDGs, and most of them started to report information about SDGs in 2016. Additionally, this research seeks to identify the significant differences between SDG reporters in different sectors, under the assumption that operating in a specific sector could significantly affect a company&rsquo s decision to disclose information on their SDGs. This research highlights, following the recent evolution of Corporate Social Responsibility (CSR) disclosure and sustainability reporting, the increasing relevance of SDGs in Italian companies&rsquo disclosure practices and, at the same time, the gaps to be covered for their effective implementation. |
| Databáze: | OpenAIRE |
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