“Sell” recommendations by analysts in response to business communication strategies concerning the Sustainable Development Goals and the SDG compass

García‐Sánchez, Isabel‐María; Guzmán, Beatriz Aibar; Aibar‐Guzmán, Cristina; Ariza, Lázaro Rodríguez

doi:10.1016/j.jclepro.2020.120194

Cited by 78 publications

(68 citation statements)

References 31 publications

(40 reference statements)

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“…The choice to use the SDG Compass as a proxy for SDG orientation followed the methodological approach adopted in prior studies about non‐financial reporting (García‐Sánchez, Aibar‐Guzmán, et al, 2020; García‐Sánchez, Rodríguez‐Ariza, Aibar‐Guzmán, & Aibar‐Guzmán, 2020; Tsalis et al, 2020). The proposed methodological approach allows us to evaluate the SRS as a percentage, illustrating the relationship between the number of indicators disclosed by a firm and the total amount of indicators required for full adherence to the guidelines.…”

Section: Methodsmentioning

confidence: 99%

“…In this sense, our research has been driven by the opportunity to extend the scientific debate on the contribution of non‐financial reporting regulation to the quality of SDG reporting. In fact, despite the increasing attention paid by academics to SDG reporting (Bebbington & Unerman, 2018; Guthrie, Parker, Dumay, & Milne, 2019; Rosati & Faria, 2019a), only a few scholars have tried to evaluate the quality of SDG reporting (Tsalis, Malamateniou, Koulouriotis, & Nikolaou, 2020; Garcia‐Sanchez et al, 2020), which is currently an independent research area due to the differences between reporting frameworks and the quality of the information disclosed. Prior studies have highlighted that reports prepared according to the same framework may yet be of differing quality (Boiral, 2013).…”

Section: Introductionmentioning

confidence: 99%

“…As described by Bebbington and Unerman (2018), the current academic debate on the SDGs lacks contributions from accounting scholars. We will thus fill one of the main research gaps regarding the integration of non‐financial information related to the SDGs within non‐financial reports (García‐Sánchez, Aibar‐Guzmán, Aibar‐Guzmán, & Rodríguez‐Ariza, 2020; Rosati & Faria, 2019a). The second contribution is an analysis of the relationship between non‐financial reporting regulations and the SDGs.…”

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

The determinants of business contribution to the 2030 Agenda: Introducing the SDG Reporting Score

2020

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Within the 2030 Agenda, the United Nations have explicitly required that the Member States introduce within their jurisdictions new forms of regulations about non‐financial reporting practices. The aim of this paper is to investigate the effects related to the transposition of Directive 2014/95/EU by analyzing firm‐level, governance‐level, and report‐level determinants of business reporting on the Sustainable Development Goals (SDGs). To conduct such an analysis, this study defines and introduces the SDG Reporting Score (SRS)—a qualitative proxy representing a firm orientation toward SDG reporting. The study sample includes the non‐financial reports of 153 Italian Public Interest Entities. The results show a positive relationship between a firm's SRS and various determinants, such as the presence of independent directors on the board, expertise with non‐financial reporting, and length of the report. Finally, the highest levels of SRS are achieved by firms operating in environmental sensitive sectors.

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Section: Methodsmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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The determinants of business contribution to the 2030 Agenda: Introducing the SDG Reporting Score

2020

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“…Thus, the voluntary disclosure of information on SDGs within contexts characterized by non-financial regulation (e.g., Europe) represents a way to avoid the negative externalities caused by the adoption of tick-box approach by competitors. In detail, on the one hand, the integration of the SDGs favors the identification of firms inspired by sustainable behaviors [29]. On the other hand, the disclosure of the SDGs within a real orientation toward sustainable principles is an activity characterized by a high degree of complexity.…”

Section: Sdg Reporting and Banking Sectormentioning

confidence: 99%

Sustainable Development and European Banks: A Non-Financial Disclosure Analysis

et al. 2020

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This paper aims at contributing to the debate on the relationships between the European financial sector and sustainable development. Using a non-financial disclosure analysis of 262 European banks, the research sought, first, to investigate the “scope” of the contribution of European banks to the Sustainable Development Goals (SDGs) and, second, to explore the factors that seem to differentiate the SDGs approach among banks. The results show that country of origin, legal system, and adoption of an integrated report seem to differentiate banks in terms of contribution to the SDGs. The business model and stock exchange listing, conversely, do not seem to represent discriminatory factor in the contribution of banks toward the SDGs. The study can be useful for managers and decision makers to develop policies to support organizations in contributing to the SDGs.

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“…The Sustainable Development Goals (SDGs) established in the 2030 Agenda entail specific goals for the corporate social responsibility (CSR) strategies that are being developed within multiple companies in order to achieve sustainable development worldwide [1].…”

Section: Introductionmentioning

confidence: 99%

Communication Strategies for the 2030 Agenda Commitments: A Multivariate Approach

2020

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Companies are fully aware of the importance of including the Sustainable Development Goals (SDGs) in their corporate social responsibility (CSR) strategies, and of the importance of ensuring that the information disclosed allows groups to be identified. The business contribution to the 2030 Agenda is of interest, as it entails an accurate representation of company identity and is congruent with its contribution to the 2030 Agenda. For it, a content analysis of the business communication of 69 Spanish companies with their stakeholders was carried out in order to identify the possible existence of impression management practices. The evidence obtained indicates that although certain companies have adopted strategies to legitimise their contribution through self-promoting information or terms that allow diverting attention from irresponsible behaviour, companies that show a commitment to the 2030 Agenda do not make use of the information disclosed to manage stakeholder perceptions. Theoretically, our research contributes to increasing current knowledge about corporate communication strategies related to non-financial information, and identifying strategies to legitimise and manage impressions in the information related to the SDGs initiatives.

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“Sell” recommendations by analysts in response to business communication strategies concerning the Sustainable Development Goals and the SDG compass

Cited by 78 publications

References 31 publications

The determinants of business contribution to the 2030 Agenda: Introducing the SDG Reporting Score

The determinants of business contribution to the 2030 Agenda: Introducing the SDG Reporting Score

Sustainable Development and European Banks: A Non-Financial Disclosure Analysis

Communication Strategies for the 2030 Agenda Commitments: A Multivariate Approach

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