Despite stakeholder pressure boosts companies to help achieve the sustainable development goals (SDGs), only 36% of Spanish firms have implemented a corporate strategy towards the 2030 Agenda. Furthermore, the correlation between the SDGs and corporate sustainability reporting systems has barely been studied. This research aims at identifying gaps in reporting on corporate contributions in the SDGs by examining the global reporting initiative (GRI) standards and annual reports disclosed by the Spanish industry leaders in the Dow Jones sustainability world index in 2018 and 2019. Findings revealed a high inconsistency between GRI disclosures and actions performed by firms. Intangibility, omission of negative impacts, poor standardization, diversity of criteria and lack of comparability are the main features of corporate reporting employed by enterprises. The design of a quantitative framework that enables the standardization and measurement of positive and negative corporate contributions in the achievement of the SDGs was suggested.

中文翻译：

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报告对可持续发展目标的贡献的缺陷

尽管利益相关者的压力促使公司帮助实现可持续发展目标 (SDG)，但只有 36% 的西班牙公司实施了面向 2030 年议程的企业战略。此外，几乎没有研究可持续发展目标与企业可持续发展报告系统之间的相关性。本研究旨在通过检查西班牙行业领导者在 2018 年和 2019 年道琼斯可持续发展世界指数中披露的全球报告倡议 (GRI) 标准和年度报告，确定企业在可持续发展目标中的贡献报告方面的差距。 结果显示存在高度不一致GRI 披露与公司采取的行动之间的关系。无形性、负面影响的遗漏、标准化差、标准的多样性和缺乏可比性是企业采用的公司报告的主要特点。建议设计一个量化框架，以标准化和衡量企业在实现可持续发展目标方面的积极和消极贡献。