The United Nations 2030 Agenda for Sustainable Development has introduced a new sustainability paradigm that challenges private firms. According to this, in pursuing sustainable development, companies must face a complex system of Sustainable Development Goals (SDGs) that are divided into 17 primary goals, 169 targets, and 244 indicators. This paper outlines an assessment framework to investigate how companies are dealing with this Agenda and reporting their commitment in achieving SDGs, as well as monitoring their progress. Content analysis has been applied to reduce the number of SDG indicators including only the companies' internally actionable ones and to associate them to Global Reporting Initiative (GRI) indicators. A positioning matrix allows companies to compare their strategies with those of other companies regarding their efforts in achieving SDGs. The relative position of firms in the matrix provides valuable feedback for managers giving insight into how other companies adapt their sustainability practices to the requirements of the SDGs. As a means of exemplification, the framework has been applied to a group of GRI-reporting major electricity companies. The proposed framework presents opportunities for both practice and research allowing to investigate the companies' level of engagement in reporting and monitoring their contributions to SDGs.

Calabrese, A., Costa, R., Gastaldi, M., Levialdi Ghiron, N., Villazon Montalvan, R.a. (2021). Implications for sustainable development goals: a framework to assess company disclosure in sustainability reporting. JOURNAL OF CLEANER PRODUCTION, 319 [10.1016/j.jclepro.2021.128624].

Implications for sustainable development goals: a framework to assess company disclosure in sustainability reporting

Calabrese A.;Costa R.;Gastaldi M.;Levialdi Ghiron N.;
2021-01-01

Abstract

The United Nations 2030 Agenda for Sustainable Development has introduced a new sustainability paradigm that challenges private firms. According to this, in pursuing sustainable development, companies must face a complex system of Sustainable Development Goals (SDGs) that are divided into 17 primary goals, 169 targets, and 244 indicators. This paper outlines an assessment framework to investigate how companies are dealing with this Agenda and reporting their commitment in achieving SDGs, as well as monitoring their progress. Content analysis has been applied to reduce the number of SDG indicators including only the companies' internally actionable ones and to associate them to Global Reporting Initiative (GRI) indicators. A positioning matrix allows companies to compare their strategies with those of other companies regarding their efforts in achieving SDGs. The relative position of firms in the matrix provides valuable feedback for managers giving insight into how other companies adapt their sustainability practices to the requirements of the SDGs. As a means of exemplification, the framework has been applied to a group of GRI-reporting major electricity companies. The proposed framework presents opportunities for both practice and research allowing to investigate the companies' level of engagement in reporting and monitoring their contributions to SDGs.
2021
Pubblicato
Rilevanza internazionale
Articolo
Esperti anonimi
Settore ING-IND/35 - INGEGNERIA ECONOMICO-GESTIONALE
English
Con Impact Factor ISI
Sustainability reporting
Sustainability assessment
Sustainable development goals
SDG indicators
2030 agenda
Global reporting initiative
Calabrese, A., Costa, R., Gastaldi, M., Levialdi Ghiron, N., Villazon Montalvan, R.a. (2021). Implications for sustainable development goals: a framework to assess company disclosure in sustainability reporting. JOURNAL OF CLEANER PRODUCTION, 319 [10.1016/j.jclepro.2021.128624].
Calabrese, A; Costa, R; Gastaldi, M; Levialdi Ghiron, N; Villazon Montalvan, Ra
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/2108/282390
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