Purpose

We investigate the integration of the United Nation's Sustainable Development Goals (SDGs) into the Global Reporting Initiative (GRI)– based reporting thus exploring the factors that influence the adoption of the SDGs by organizations.

Design/methodology/approach

We analyzed the GRI dataset provided by the GRI data secretariat. We analyzed 14,308 reports provided by 9,397 organizations between 2016 and 2017.

Findings

Larger organizations are more likely to integrate the SDGs into their reporting than smaller organizations. Secondly, publicly listed firms are more likely to address the SDGs. Thirdly, industries with higher sustainability impacts are more likely to address the SDGs in their reporting. Fourthly, our data confirm a regional effect with regard to SDG reporting. Moreover, organizations that follow international sustainability guidelines and standards such as becoming a member of the GRI Gold Community or using the GRI Content Index services and having external assurance are more likely to report on the SDGs.

Research limitations/implications

Corporations play an essential role in the achievement of the SDGs, which shape the future of the world's sustainable development. Nevertheless, SDGs reporting needs more research to analyze the factors that can influence it. The study contributed to the academic literature on CSR and legitimacy theory by analyzing institutional and regional factors that impact SDGs reporting.

Practical implications

The study provides insights about the integration of the SDGs into organizational reporting and accounting, including the adoption of the SDGs by small and medium enterprises (SMEs) and the benefits of the SDGs as a framework for strategic corporate sustainability.

Social implications

A global sustainability framework, such as the SDGs can be integrated into organizations sustainability reporting and accounting in a meaningful way.

Originality/value

This is the first study that analyzes the integration of the SDGs into GRI-based reporting. The study contributes to legitimacy theory by highlighting the factors, which contribute to the legitimacy-based adoption of the SDGs, including organizational size, being publicly listed, being from high-impact industries and certain global regions, etc. SDG reporting can help firms increase their organizational legitimacy across their stakeholders.

中文翻译：

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可持续发展目标（SDGs）：涨潮抬起了所有船只？后可持续发展目标世界中的全球报告含义

目的

我们调查了将联合国可持续发展目标（SDG）纳入基于全球报告倡议组织（GRI）的报告中的情况，从而探讨了影响组织采用SDG的因素。

设计/方法/方法

我们分析了GRI数据秘书处提供的GRI数据集。我们分析了2016年至2017年之间由9,397个组织提供的14,308份报告。

发现

大型组织比小型组织更有可能将可持续发展目标纳入其报告中。其次，上市公司更有可能解决可持续发展目标。第三，具有较高可持续性影响的行业更有可能在其报告中解决可持续发展目标。第四，我们的数据证实了关于可持续发展目标报告的区域性影响。此外，遵循国际可持续发展准则和标准的组织，例如成为GRI金牌社区的成员或使用GRI内容索引服务并具有外部保证的组织，更有可能报告可持续发展目标。

研究局限/意义

在实现可持续发展目标方面，公司起着至关重要的作用，可持续发展目标塑造了世界可持续发展的未来。然而，可持续发展目标报告需要更多研究来分析可能影响其的因素。该研究通过分析影响可持续发展目标报告的制度和地区因素，为有关企业社会责任和合法性理论的学术文献做出了贡献。

实际影响

该研究提供了有关将可持续发展目标整合到组织报告和会计中的见解，包括中小型企业（SME）采用可持续发展目标以及可持续发展目标作为公司战略可持续性框架的好处。

社会影响

诸如可持续发展目标之类的全球可持续性框架可以以有意义的方式集成到组织的可持续性报告和会计中。

创意/价值

这是第一项分析可持续发展目标与基于GRI的报告的整合的研究。这项研究通过强调一些因素而对合法性理论做出了贡献，这些因素有助于以合法性为基础的可持续发展目标的采用，包括组织规模，已公开上市，来自高影响力行业和某些全球区域等。可持续发展目标报告可帮助企业增加他们在所有利益相关者中的组织合法性。