Dissemination analysis of SDGs in sustainability reports to enhance corporate communication strategy
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Published
11-01-2024
Pilar Buil
Elena L. Sanjurjo-San Martin
José A. Alfaro-Tanco
https://orcid.org/0000-0002-2328-9199
Elena L. Sanjurjo-San Martin
José A. Alfaro-Tanco
Abstract
The Sustainable Development Goals (SDGs) are at the heart of the management of public and private enterprises. Organizations have incorporated the SDGs into their business strategy by developing actions that they disseminate in their reports. In the last decade, academic research has paid special attention to this development, publishing a growing number of studies on the subject with the emergence of a specific line of research in the area of sustainability: sustainability reporting. In this context, this paper aims to show a methodology that serves as a tool to analyze the disclosure of SDGs in the sustainability reports. This methodology has three stages. First, a lexicographic analysis of sustainability reports has been carried out, second, a correspondence analysis, and third, outlining through “guided questions” how the information obtained can be useful to analyze SDG communication strategy. For further illustration the methodology has been applied to a company in the Spanish agri-food sector: Ebro Foods. This work has both academic and professional implications by providing a guideline for SDG dissemination analysis in sustainability reports and, on the other hand, by providing the business world with an analysis tool that serves to improve communication strategies in the field of sustainability.
How to Cite
Buil, P., Sanjurjo-San Martin, E. L., & Alfaro-Tanco, J. A. (2024). Dissemination analysis of SDGs in sustainability reports to enhance corporate communication strategy. Cuadernos De Gestión, 24(1), 73–84. https://doi.org/10.5295/cdg.221876ja
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Keywords
Non-financial Reporting, Sustainability Reports, Sustainable Development Goals (SDGs), Sustainability Monitoring, Communication Strategy, Agri-food Business
References
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Barrs, K. (2016). Using the sketch engine corpus query tool for language teaching. The Language Teaching, 40(2), 23-26.
Beattie, V., & Dhanani, A. (2008). Investigating presentational change in UK annual reports. A longitudinal perspective. Journal of Business Communication, 45(2), 181-222.
Bebbington, J., & Unerman, J. (2018). Achieving the United Nations Sustainable Development Goals: An enabling role for accounting research. Accounting Auditing & Accountability Journal, 31(1), 2–24. https://doi.org/10.1108/ AA-AJ-05-2017-2929.
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Brammer, S., & Pavelin, S. (2006). Voluntary environmental disclosures by large UK companies. Journal of Business Finance & Accounting, 33(7‐8), 1168-1188. https://doi.org/10.1111/j.1468-5957.2006.00598.x
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Council of European Union (2022). Available at https://www. consi-lium.europa.eu/es/press/press-releases/2022/06/21/new-rules-on-sustainability-disclosure-provisional-agreement-between-council-and-european-parliament/) (accessible december 2022).
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Freeman, R.E. (1984). Strategic management: A stakeholder approach. Pitman.
García-Benau, M. A., Bollas-Araya, H. M., & Sierra-García, L. (2022). Non-financial reporting in Spain. The effects of the adoption of the 2014 EU Directive. Spanish Accounting Review, 25(1), 3-15. https://doi.org/10.6018/rcsar.392631.
García-Sánchez, I. M., Suárez-Fernández, O., & Martínez-Ferrero, J. (2019). Female directors and impression mana-gement in sustainability reporting. International Business Review, 28, 359-374. https://doi.org/10.1002/bse.2485
García-Sánchez, I. M., Rodríguez-Ariza, L., Aibar-Guzmán, B., & Aibar-Guzmán, C. (2020a). Do institutional investors drive corporate transparency regarding business contribution to the sustainable development goals? Business Strategy and the Environment, 29(5), 2019-2036. https://doi.org/10.1002/bse.2485
García-Sánchez, I. M., Amor-Esteban, V., & Galindo-Alvarez, D. (2020b). Communication strategies for the 2030 agenda commitments: A multivariate approach. Sustainability, 12(24), 10554. https://doi.org/10.3390/su122410554
García-Sánchez, I. M., Amor-Esteban, V. & García-Sánchez, A. (2021). Different Leaders in a COVID-19 Scenario: CEO Altruism and Generous Discourse. Sustainability, 13, 3841. https://doi.org/10.3390/su13073841
García-Sánchez, I. M., Amor-Esteban, V., Aibar-Guzmán, C., & Aibar-Guzmán, B. (2022). Translating the 2030 Agenda into reality through stakeholder engagement. Sustainable Development, 1-18. https://doi.org/10.1002/sd.2431
GRI (2018). Business reporting on the SDGs. Available in https://www.globalreporting.org/information/SDGs/Pages/Reporting-on-the-SDGs.aspx (accessible December 2022).
GRI (2019) Integrando los ODS en los informes corporativos: una guía práctica. Available in https://www.globalreporting.org/search/?query=Integrating+the+SDGs:+Practical+Guide:+Integrando+Los+ODS+En+Los+Informes+Corporativos+(Spanish) (accessible December 2022).
GRI (2020) Increased momentum for transparency. Available in https://www.globalreporting.org/about-gri/mission-history/gri-s-own-reports/ (accessible December 2022).
Grueso-Gala, M., & Camisón Zornoza, C. (2022). A bibliometric analysis of the literature on non-financial information reporting: review of the research and network visualization. Management Letters/Cuadernos de Gestión, 22(1), 175-192. https://doi.org/10.5295/cdg.211545mg
Hirata, Y., & Hirata, Y. (2019). Applying ‘Sketch Engine for Language Learning’ in the Japanese English classroom. Journal of Computing in Higher Education, 31, 233-248. https://doi.org/10.1007/s12528-019-09208-z.
Hoberg, G., & Maksimovic, V. (2015). Redefining financial constraints: A text-based analysis. Review of Financial Stu-dies, 28(5), 1312-1352. https://doi.org/10.1093/rfs/hhu089
Hummel, K. & Rötzel, P. (2019). Mandating the Sustainability Disclosure in Annual Reports-Evidence from the United Kingdom. Schmalenbach Business Review, 71, 205-247. https://doi.org/10.1007/s41464-019-00069-8.
Hummel, K., & Szekely, M. (2022). Disclosure on the sustainable development goals-evidence from Europe. Accounting in Europe, 19(1), 152-189. https://doi.org/10.1080/17449480.2021.1894347.
Hummel, K., Mittelbach-Hörmanseder, S., Cho, C.H. & Matten, D. (2022). Corporate social responsibility disclosure: a topic-based approach. Accounting and Business Research, 1-38. https://doi.org/10.1080/00014788.2022.2071199
Izzo, M.F., Ciaburri, M., & Tiscini, R. (2020). The challenge of sustainable development goal reporting: the first evidence from italian listed companies. Sustainability, 12(8), 3494-. https://doi.org/10.3390/su12083494.
Kilgarriff, A., Marcowitz, F., Smith, S., & Thomas, J. (2015). Corpora and language learning with the sketch engine and SKELL. Revue Française de Linguistique Appliquée, 20(1), 61-80.
Kornieieva, Y. (2020). Non-financial reporting challenges in monitoring SDG’s achievement: investment aspects for transition economy. International Journal of Economics and Business Administration, 8(1), 62-71. https://doi.org/10.35808/ijeba/409
KPMG. (2022). Big shifts, small steps. Survey of sustainability reporting 2022. Available in https://home.kpmg/xx/en/home/insights/2022/09/survey-of-sustainability-reporting-2022.html (accessible December 2022)
López, B. (2020). Connecting business and sustainable development goals in Spain. Marketing Intelligence & Planning, 39(5), 573-585. https://doi.org/10.1108/MIP-08-2018-0367.
Maroun, W. (2017). Assuring the integrated report: insights and recommendations from auditors and preparers. The Bristish Accounting Review, 49(3), 329-346. https://doi.org/10.1016/j.bar.2017.03.003.
Martínez-Ferrero, J., & García-Meca, E. (2020). Internal corporate governance strength as a mechanism for achieving sustainable development goals. Sustainable Development, 28(5), 1189-1198. https://doi.org/10.1002/sd.2068.
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