Walking the Talk: Assessing companies' progress from SDG rhetoric to action

Mhlanga, Ruth; Gneiting, Uwe; Agarwal, Namit

doi:10.21201/2018.3378

Cited by 51 publications

(67 citation statements)

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“…In fact, the adoption of standalone reports could favor the disclosure of information that includes a high degree of connection between SDGs (Le Blanc, 2015). Furthermore, the adoption of standalone reports could favor the disclosure of information useful to comprehend different impacts on internal and external stakeholders due to the requirement to analyze both the financial and non‐financial impacts in these reports (Mhlanga, Gneiting, & Agarwal, 2018; GRI and UN Global Compact, 2017). Moreover, prior studies have discussed the possibility for analysts to extract data from firms' financial reports that are useful for effective comprehension of each firm's real orientation to sustainable development (Cho & Patten, 2007; Gray, 1997).…”

Section: Theoretical Background and Hypothesis Developmentmentioning

confidence: 99%

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: Theoretical Background and Hypothesis Developmentmentioning

confidence: 99%

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

2020

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“…In addition, OXFAM [52], a non-governmental organization operating in over 90 countries worldwide, investigates the content of non-financial disclosures (on the SDGs) included in the final balance sheets of 76 larger companies. From this analysis, five serious defaults emerge lack of a coherent approach to prioritize and implement the SDGs; the poor impact of the SDGs on sustainability strategies and related action plans; reduced link between policy and risk in terms of human rights and the SDGs; fragmentary and at times incoherent SDG reporting.…”

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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 implication is that local and national authorities are left to accept or mitigate trade-offs without adequate resources, as the same level of finance is not made available for SDGs with lower returns on investment. As Mhlanga et al (2018) explain, the private sector primarily engages with SDGs that are most 'material' or 'relevant' to their business strategy. The same is also true of governments that may seek financial and/or geopolitical returns on investment, which is why China often exhibits a willingness to finance mega-infrastructure projects that align with the BRI while demonstrating relatively little concern for the environment or social responsibility.…”

Section: Discussionmentioning

confidence: 99%

How development corridors interact with the Sustainable Development Goals in East Africa

Bersaglio

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Karmushu

et al. 2021

International Development Planning Review

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Investment in infrastructure and industry has reached record levels across the global South, leading to claims that the world is at the dawn of a fourth industrial revolution. This claim is reflected in the central position that infrastructure and industry occupy in the Sustainable Development Goals (SDGs). Sustainable Development Goal 9: Industry, Innovation and Infrastructure has been described as fundamental to the achievement of the 2030 Agenda for Sustainable Development. With this in mind, it is important to investigate how Goal 9 interacts with other SDGs. Informed by SDG interactions literature, this article considers emerging trade-offs between Goal 9 and other SDGs in East Africawhere infrastructure and industry are dominating development planning and financing. Based on in-depth, qualitative research along two new 'development corridors' in East Africa, we highlight the complexities and nuances of SDG interactions and offer insights into why certain SDGs are often prioritised over others.

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Walking the Talk: Assessing companies' progress from SDG rhetoric to action

Cited by 51 publications

References 0 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

How development corridors interact with the Sustainable Development Goals in East Africa

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