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Reporting on Sustainable Development Goals in the European Union: what drives companies’ decisions?
Competitiveness Review ( IF 2.9 ) Pub Date : 2022-08-16 , DOI: 10.1108/cr-12-2021-0179
Joanna Krasodomska , Paweł Zieniuk , Jadwiga Kostrzewska

Purpose

This paper aims to identify the changes in the share of large public interest entities (PIEs) in European Union (EU) Member States providing Sustainable Development Goal (SDG) reporting prior to (2017) and after (2019) the implementation of Directive 2014/95/EU and the factors that influence their decisions to provide SDG reporting in 2019.

Design/methodology/approach

The authors use the multilevel theory of social change in organizations as the theoretical background. The sample consists of 341 PIEs based in the EU Member States, for which reports published in 2017 and 2019 are available in the global reporting initiative sustainability disclosure database. The authors analyzed the data using the statistical significance test of equal proportions and the logistic regression model.

Findings

The study findings allow to identify a significant positive change in the share of companies providing a reference to SDGs in 2019 compared with 2017. The research confirms that companies’ engagement in United Nations Global Compact and previous experience in sustainability reporting positively influences the decision to report on SDGs in 2019. Contrary to the expectations, industry, size, SDG implementation score, future orientation of government and corporate governance score do not seem to be relevant factors influencing PIEs’ disclosures.

Originality/value

The paper adds to the understanding of the differences in SDG reporting within the EU, which is seen as a frontrunner in implementing the 2030 Agenda and the SDGs.



中文翻译:

欧盟可持续发展目标报告:公司决策的驱动因素是什么?

目的

本文旨在确定欧盟 (EU) 成员国在执行 2014 年指令之前 (2017) 和之后 (2019) 提供可持续发展目标 (SDG) 报告的大型公共利益实体 (PIE) 份额的变化/ 95/EU 以及影响他们在 2019 年提供可持续发展目标报告的决定的因素。

设计/方法/途径

作者以组织社会变革的多层次理论为理论背景。该样本由位于欧盟成员国的 341 个 PIE 组成,其 2017 年和 2019 年发布的报告可在全球报告倡议可持续性披露数据库中找到。作者使用等比例统计显着性检验和逻辑回归模型分析数据。

发现

研究结果表明,与 2017 年相比,2019 年参考可持续发展目标的公司比例发生了显着的积极变化。研究证实,公司对联合国全球契约的参与以及之前在可持续发展报告方面的经验对报告的决定产生了积极影响与预期相反,行业、规模、SDG 实施得分、政府未来导向和公司治理得分似乎不是影响 PIE 披露的相关因素。

原创性/价值

该文件增加了对欧盟内部可持续发展目标报告差异的理解,欧盟被视为实施 2030 年议程和可持续发展目标的领跑者。

更新日期:2022-08-16
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