Addressing the SDGs in sustainability reports: The relationship with institutional factors

Research output: Contribution to journalJournal article – Annual report year: 2019Researchpeer-review

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Addressing the SDGs in sustainability reports: The relationship with institutional factors. / Rosati, Francesco; Faria, Lourenco.

In: Journal of Cleaner Production, Vol. 215, 2019, p. 1312-1326.

Research output: Contribution to journalJournal article – Annual report year: 2019Researchpeer-review

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@article{1b39770c14ac430e98be014382e4adc5,
title = "Addressing the SDGs in sustainability reports: The relationship with institutional factors",
abstract = "Organizations worldwide can play a significant role in the advancement of the Sustainable Development Agenda. However, there might be various factors influencing organizations’ decisions to address sustainability issues. This study aims to conduct an analysis of the country-level institutional factors related to the decision to address the Sustainable Development Goals in sustainability reports. The research is undertaken by considering 27 institutional factors belonging to six different national institutional systems, and it relies on data from 2413 sustainability reports published by organizations located in 90 different countries. The results show that organizations reporting on the Sustainable Development Goals are more likely to be located in countries with higher levels of climate change vulnerability, national corporate social responsibility, company spending on tertiary education, indulgence and individualism, and lower levels of market coordination, employment protection, power distance and long-term orientation. The study contributes to the literature on sustainable development and sustainability reporting by investigating the institutional factors related to addressing the Sustainable Development Goals in sustainability reports. The study can be useful for managers, investors and decision makers to develop country-specific strategies, investment plans, and policies to support organizations in contributing to the Sustainable Development Goals.",
keywords = "Sustainable development goals (SDGs), Sustainability reporting, SDG reporting, Institutional factors, Country-level analysis",
author = "Francesco Rosati and Lourenco Faria",
year = "2019",
doi = "10.1016/j.jclepro.2018.12.107",
language = "English",
volume = "215",
pages = "1312--1326",
journal = "Journal of Cleaner Production",
issn = "0959-6526",
publisher = "Elsevier B.V.",

}

RIS

TY - JOUR

T1 - Addressing the SDGs in sustainability reports: The relationship with institutional factors

AU - Rosati, Francesco

AU - Faria, Lourenco

PY - 2019

Y1 - 2019

N2 - Organizations worldwide can play a significant role in the advancement of the Sustainable Development Agenda. However, there might be various factors influencing organizations’ decisions to address sustainability issues. This study aims to conduct an analysis of the country-level institutional factors related to the decision to address the Sustainable Development Goals in sustainability reports. The research is undertaken by considering 27 institutional factors belonging to six different national institutional systems, and it relies on data from 2413 sustainability reports published by organizations located in 90 different countries. The results show that organizations reporting on the Sustainable Development Goals are more likely to be located in countries with higher levels of climate change vulnerability, national corporate social responsibility, company spending on tertiary education, indulgence and individualism, and lower levels of market coordination, employment protection, power distance and long-term orientation. The study contributes to the literature on sustainable development and sustainability reporting by investigating the institutional factors related to addressing the Sustainable Development Goals in sustainability reports. The study can be useful for managers, investors and decision makers to develop country-specific strategies, investment plans, and policies to support organizations in contributing to the Sustainable Development Goals.

AB - Organizations worldwide can play a significant role in the advancement of the Sustainable Development Agenda. However, there might be various factors influencing organizations’ decisions to address sustainability issues. This study aims to conduct an analysis of the country-level institutional factors related to the decision to address the Sustainable Development Goals in sustainability reports. The research is undertaken by considering 27 institutional factors belonging to six different national institutional systems, and it relies on data from 2413 sustainability reports published by organizations located in 90 different countries. The results show that organizations reporting on the Sustainable Development Goals are more likely to be located in countries with higher levels of climate change vulnerability, national corporate social responsibility, company spending on tertiary education, indulgence and individualism, and lower levels of market coordination, employment protection, power distance and long-term orientation. The study contributes to the literature on sustainable development and sustainability reporting by investigating the institutional factors related to addressing the Sustainable Development Goals in sustainability reports. The study can be useful for managers, investors and decision makers to develop country-specific strategies, investment plans, and policies to support organizations in contributing to the Sustainable Development Goals.

KW - Sustainable development goals (SDGs)

KW - Sustainability reporting

KW - SDG reporting

KW - Institutional factors

KW - Country-level analysis

U2 - 10.1016/j.jclepro.2018.12.107

DO - 10.1016/j.jclepro.2018.12.107

M3 - Journal article

VL - 215

SP - 1312

EP - 1326

JO - Journal of Cleaner Production

JF - Journal of Cleaner Production

SN - 0959-6526

ER -