Detalhes do Documento

The approval of the 17 Sustainable Development Goals (SDG) within the 2030 United Nations Agenda represents a historic mark for sustainable development, allowing to companies to seek solutions that add value and solve the greatest global challenges, by linking organizational strategies and global priorities. Thus, listed companies will need to be able to assess their impact on the SDGs and review their strategies accordingly. Therefore, reporting can play a key role by informing the progress of listed companies in alignment with the SDGs. This article aims to analyse how Portuguese listed company reporting includes their contributions toward the SDGs. The study methodology is based on content analysis of the sustain- ability reports (SR) and non-financial statements (NFS) published in 2017, seeking to characterize the Portuguese listed companies that are concerned with SDG-related disclosure. The results indicate that from a sample of 46 listed companies, only 12 published SR or NFS, but 9 companies made the align- ment with the UN goals.