Divergence in disability reporting: assessing SDG alignment in corporate sustainability disclosures
Lorenzo Ligorio,
Giampiero Palazzo,
Simona Marchetti
Abstract:Purpose
This study aims to evaluate the contribution of companies on disability through sustainability reporting. In particular, the analysis evaluates the content of Sustainable Development Goals (SDGs) contribution on disability.
Design/methodology/approach
This study adopts the most recent Global Reporting Initiative (GRI) guidelines and the Agenda 2030 framework to measure corporate contribution on disability challenges via their disclosures. Next, a quality content analysis was conducted on the disabili… Show more
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