Is gender diversity is diversity washing or good governance for firm sustainable development goal performance: A scoping review

Asif, Mohammad; Khan, Parvez Alam; Irfan, Fatima; Salim, Mohd; Jan, Amin; Khan, Mantasha

doi:10.1007/s11356-023-30211-6

Environ Sci Pollut Res

2023

DOI: 10.1007/s11356-023-30211-6

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Is gender diversity is diversity washing or good governance for firm sustainable development goal performance: A scoping review

Mohammad Asif,

Parvez Alam Khan,

Fatima Irfan

et al.

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Cited by 2 publications

References 73 publications

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Sustainable development goals: Sustainability reporting challenges in the United Arab Emirates context

Elrazaz,

Shaker Samaan,

Elmassri

2023

Sustainable Development

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Drawing on legitimacy theory, this study examines the extent of corporate engagement with the sustainable development goals (SDGs) through assessing the corporate disclosure quality of SDG‐related information in a mandated setting environment, focusing on the United Arab Emirates (UAE). Based on corporate sustainability reports for 132 UAE publicly listed companies in years 2020 and 20,221, we use a scoring methodology incorporating the GRI standards related to the economic, environmental and social impacts of corporate operations. Results of the study reveal that UAE companies use mandatory sustainability reports as a legitimacy tool through a symbolic action superficially integrating SDGs targets into their corporate operations and activities. However, in year 2021 the results show that some companies act substantively by adopting substantive organizational structural changes to integrate SDGs in their business operations and reporting behavior. Unlike previous studies, the paper contributes to the literature and practice by examining the corporate disclosure quality of SDGs in a mandated setting environment. This mandatory context offers an opportunity for a comprehensive analysis of company endeavors regarding their symbolic execution aimed at projecting a surface display of commitment to SDGs, versus their substantive implementation, which leads to significant enhancements in corporate sustainability reports. The findings of this study offer valuable practical implications for regulators and policymakers regarding the implementation of mandatory sustainability reporting. While such reporting may not necessarily result in significant changes in terms of integrating SDGs targets into business strategies and operations, it could potentially lead to the adoption of “SDG‐washing” practices by companies.

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Sustainable development goals: Sustainability reporting challenges in the United Arab Emirates context

Elrazaz,

Shaker Samaan,

Elmassri

2023

Sustainable Development

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Fusion of green governance for sustainable development and world ecology: A tempting systematic review and bibliometric analysis

Usman,

Johl,

Khan

2024

Journal of Open Innovation: Technology, Market, and Complexity

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Is gender diversity is diversity washing or good governance for firm sustainable development goal performance: A scoping review

Cited by 2 publications

References 73 publications

Sustainable development goals: Sustainability reporting challenges in the United Arab Emirates context

Sustainable development goals: Sustainability reporting challenges in the United Arab Emirates context

Fusion of green governance for sustainable development and world ecology: A tempting systematic review and bibliometric analysis

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