Corporate sustainability reporting has gained increasing prominence over the last years to quantitative and qualitatively reflect progress of enterprises toward sustainability. However, the measurement of the economic contribution of firms in achieving the Sustainable Development Goals (SDGs) is still a pending issue. This research aims at bridging this gap by devising a new system that monetizes impacts of Spanish companies in the fulfillment of the SDGs. A panel of three experts in sustainability determined a set of 33 suitable indicators that represent the SDGs. Best–Worst method was then used to perform a multi-criteria decision analysis to determine weighting factors through responses from a two-part questionnaire circulated to 50 national respondents. The application of the new tool to a Spanish firm underlined a weak linkage between some SDGs and business activities, and the complexity of disaggregating accounting data to feed the metrics of the new framework. The development of instruments that associate the challenges of the 2030 Agenda with corporate accounting was recommended.

中文翻译：

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将西班牙公司对可持续发展目标的影响货币化

在过去几年中，企业可持续发展报告越来越受到重视，以定量和定性地反映企业在可持续发展方面的进展。然而，衡量企业在实现可持续发展目标（SDGs）方面的经济贡献仍然是一个悬而未决的问题。这项研究旨在通过设计一个新系统来弥合这一差距，该系统将西班牙公司在实现可持续发展目标方面的影响货币化。由三位可持续发展专家组成的小组确定了代表可持续发展目标的 33 个合适指标。然后使用最佳-最差方法进行多标准决策分析，通过分发给 50 名全国受访者的两部分问卷的答复来确定权重因素。将新工具应用于一家西班牙公司凸显了一些可持续发展目标与商业活动之间的薄弱联系，以及分解会计数据以提供新框架指标的复杂性。建议制定将《2030 年议程》挑战与公司会计联系起来的工具。