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Firms reporting of sustainable development goals (SDGs): An empirical study of best‐in‐class companies

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  • Laida Urbieta

Abstract

This article presents an empirical analysis of the non‐financial reporting of the United Nations Sustainable Development Goals (SDGs) by a sample of 24 best‐in‐class companies across various sectors worldwide. The sample was selected based on a previous screening of SDG reporting by 1360 companies from 97 different countries that pointed to a superficial engagement with the SDGs for the vast majority of the firms (see Heras‐Saizarbitoria, 2022). Employing a qualitative approach to content analysis, this study sheds light on the specific issues related to SDGs and reported by the best‐in‐class companies. Implications for managers, public policymakers, and other stakeholders are also examined.

Suggested Citation

  • Laida Urbieta, 2024. "Firms reporting of sustainable development goals (SDGs): An empirical study of best‐in‐class companies," Sustainable Development, John Wiley & Sons, Ltd., vol. 32(5), pages 5005-5018, October.
    • Handle: RePEc:wly:sustdv:v:32:y:2024:i:5:p:5005-5018
    DOI: 10.1002/sd.2944
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    References listed on IDEAS

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    6. Herenia Gutiérrez‐Ponce, 2023. "Sustainability as a strategy base in Spanish firms: Sustainability reports and performance on the sustainable development goals," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(4), pages 3008-3023, August.
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