Commitment to the Planet: Explicit and Implicit Sustainable Corporate Reporting on SDGs

View Sample PDF

Author(s): Federico Galán-Valdivieso (University of Almería, Spain), Isabel Cristina Mañas-Álvarez (University of Almería, Spain), María José Rodríguez-Martínez (University of Almería, Spain)and María del Mar Gálvez-Rodríguez (University of Almería, Spain)
Copyright: 2025
Pages: 30
Source title: The Nexus of Corporate Sustainability Management, Accounting, and Auditing
Source Author(s)/Editor(s): Albertina Monteiro (ISCAP, CEOS, Polytechnic of Porto, Portugal), Ana Pinto Borges (ISAG – European Business School, Porto, Portugal & Research Centre in Business Sciences and Tourism (CICET – FCVC), Porto, Portugal & Research Centre in Organizations, Markets and Industrial Management (COMEGI), Porto, Portugal)and Elvira Vieira (ISAG – European Business School and Research Center in Business Sciences and Tourism (CICET-FCVC), Porto, Portugal & Applied Management Research Unit (UNIAG), Instituto Politécnico de Bragança, Bragança,Portugal & IPVC—Polytechnic Institute of Viana do Castelo, Viana do Castelo, Portugal )
DOI: 10.4018/979-8-3693-5663-0.ch003

Keywords: Accounting & Finance / Business & Management / Business Science Reference / Sustainable Business Practices

Purchase

View Commitment to the Planet: Explicit and Implicit Sustainable Corporate Reporting on SDGs on the publisher's website for pricing and purchasing information.

Abstract

Sustainable reporting implies that a company not only takes action to help meet the Sustainable Development Goals (SDGs), but also that it is transparent with its stakeholders to show its efforts and commitment. Previous literature is scarce in studies that focus on certain SDGs, particularly planet-related, and perhaps even more scarce in delving into specific actions taken to meet the targets. From a sample of the 51 biggest Spanish companies in terms of revenue, the authors analyse their 2022 sustainability reports. The results show that the most committed companies are also the most transparent when disclosing information about SDGs, and that, in line with previous research, SDGs 12 and 13 are the most addressed by companies. The analysis also allows us to conclude that firms lack real commitment and transparency, since the vast majority of them do not mention which specific actions are being taken to meet the sustainable goals.

The IRMA Community

Research IRM

Commitment to the Planet: Explicit and Implicit Sustainable Corporate Reporting on SDGs

Purchase

Abstract

Related Content

IRMA Sponsors