Journal article
Business contribution to the Sustainable Development Agenda: Organizational factors related to early adoption of SDG reporting
Innovation, Department of Technology, Management and Economics, Technical University of Denmark1
Industrial Dynamics, Innovation, Department of Technology, Management and Economics, Technical University of Denmark2
Department of Technology, Management and Economics, Technical University of Denmark3
Business can play a critical role in the achievement of the Sustainable Development Goals (SDGs). Contextually, business reporting on the SDGs can support organizations in planning, implementing, measuring, and communicating their SDG efforts. This study investigates the relationship between early adoption of SDG reporting and a series of organizational factors by combining data from two databases—provided by the Global Reporting Initiative and Orbis—to identify the organizations that addressed the SDGs in their sustainability reports and their respective structural characteristics.
The study, using a logit model based on data from 408 organizations worldwide, indicates that early adoption of SDG reporting is related to a larger size, a higher level of intangible assets, a higher commitment to sustainability frameworks and external assurance, a higher share of female directors, and a younger board of directors.
The study contributes to the academic and practical understanding of factors related to the decision to engage early in new sustainability frameworks and practices.
| Language: | English |
|---|---|
| Year: | 2019 |
| Pages: | 588-597 |
| ISSN: | 15353966 and 15353958 |
| Types: | Journal article |
| DOI: | 10.1002/csr.1705 |
| ORCIDs: | Rosati, Francesco and Faria, Lourenço Galvão Diniz |
Corporate sustainability reporting Global Reporting Initiative Organizational factors SDG 12 - Responsible Consumption and Production Sustainable Development Goals (SDGs)
