SDG reporting: an analysis of corporate sustainability leaders
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Altres documents de l'autoria: Ferrero-Ferrero, Idoya; Muñoz-Torres, María Jesus; Rivera-Lirio, Juana M.; Escrig-Olmedo, Elena; Fernandez-Izquierdo, Maria Angeles
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INVESTIGACIONMetadades
Títol
SDG reporting: an analysis of corporate sustainability leadersAutoria
Data de publicació
2023Editor
Emerald Publishing LimitedCita bibliogràfica
Ferrero-Ferrero, I., Muñoz-Torres, M.J., Rivera-Lirio, J.M., Escrig-Olmedo, E. and Fernández-Izquierdo, M.Á. (2023), "SDG reporting: an analysis of corporate sustainability leaders", Marketing Intelligence & Planning, Vol. 41 No. 4, pp. 457-472. https://doi.org/10.1108/MIP-07-2022-0332Tipus de document
info:eu-repo/semantics/articleVersió de l'editorial
https://www.emerald.com/insight/content/doi/10.1108/MIP-07-2022-0332/full/htmlVersió
info:eu-repo/semantics/publishedVersionParaules clau / Matèries
Resum
Purpose
This study aims to empirically analyze a sound commitment and a consistent integration of sustainable development goals (SDGs) in the corporate reporting and management systems of companies that have a leading ... [+]
Purpose
This study aims to empirically analyze a sound commitment and a consistent integration of sustainable development goals (SDGs) in the corporate reporting and management systems of companies that have a leading position in sustainability.
Design/methodology/approach
The study applies a content analysis procedure based on a proposed analytical framework to codify the commitment and the SDG integration. In order to analyze the consistency of the integration, this study has provided a “SDG integration” score based on fuzzy inference systems methods. The companies in the sample have been identified as benchmarks in terms of sustainability in a specific region of Spain.
Findings
The findings show a lack of formality regarding the SDG commitment at the highest decision-making level and a low level of SDG integration in the reporting and management systems. These results are mainly explained because the most companies do not prioritize according to the materiality analysis and those SDGs more reported have not been deployed along targets and KPIs in a consistent way.
Research limitations/implications
The results provide practical implications that help to overcome the limitations in terms of comparison and consistency of the SDGs-reported information. It also illustrates how the leading sustainable companies are doing the SDG reporting and suggests which elements could be improved to promote a consistent integration of the SDGs in the management systems.
Originality/value
This study provides new work lines in the promotion of an effective SDG-business reporting based on a robust management structure that allows an alignment among the SDG-business decisions based on a normative, strategic and operational approach. [-]
Publicat a
Marketing Intelligence & Planning Vol. 41 No. 4, 2023 pp. 457-472Entitat finançadora
Universitat Jaume I | Generalitat Valenciana
Codi del projecte o subvenció
UJI-B2021-72
Drets d'accés
info:eu-repo/semantics/openAccess
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Except where otherwise noted, this item's license is described as © Idoya Ferrero-Ferrero, María Jesús Muñoz-Torres, Juana María Rivera-Lirio, Elena Escrig-Olmedo
and María Ángeles Fernández-Izquierdo. Published by Emerald Publishing Limited. This article is
published under the Creative Commons Attribution (CC BY 4.0) licence.