4 documents found, page 1 of 1
The 2030 agenda in non-financial reporting: drivers for sustainable development...
Loureiro, Alice; Monteiro, Sónia; Aibar Guzman, Beatriz; Ribeiro, Verónica; Lemos, KátiaObjective: This study examines how the largest Portuguese companies integrate information on the Sustainable Development Goals (SDGs) in their non-financial reports, and analyses some potential drivers of SDG reporting (SDGR). Methodology: Standalone non-financial reports were collected from 2016 to 2022, resulting in a total of 161 reports from 41 companies. Through content analysis, a disclosure index was dev...
Exploring the SDGs in the Non-Financial Reporting Practices by the Largest Port...
Loureiro, Alice; Monteiro, Sónia; Ribeiro, VerónicaThe apparent commitment of Portuguese corporations to the Sustainable Development Goals (SDGs) is still limited. Therefore, this chapter aims to address this gap by conducting a detailed descriptive analysis of SDGs reporting practices in the largest Portuguese companies over a 5-year period (2016-2020), following the approval of the 2030 Agenda. The specific objectives of this analysis are to understand how th...
Embedding Stakeholder Engagement into Sustainable Development Disclosure
Monteiro, Sónia; Aibar-Guzman, Beatriz; Loureiro, AliceThis chapter aims to explore the link between stakeholder engagement and corporate reporting by analyzing the regulatory framework on this topic provided by the Global Reporting Initiative (GRI), along with reviewing the scarce empirical literature on the impact of stakeholder engagement on SDG reporting.; FCT – Foundation for Science and Technology, I.P., within the scope of multi-year funding UIDB/04043/2020.
Influential factors behind SDGs related-disclosure in large Portuguese companie...
Loureiro, Alice; Monteiro, Sónia; Ribeiro, Verónica; Lemos, KátiaIn 2015, the United Nations approved the 2030 Agenda defining 17 Sustainable Development Goals (SDGs), and 169 targets. Among those, the target 12.6 encourages companies to adopt sustainable practices and to integrate sustainability information into their reporting cycle. Thus, the aim of this paper is to understand whether ISO certification is a determinant factor in SDGs reporting. Standalone non-financial re...