What question did this study set out to answer?

To investigate whether and how the introduction of the United Nations Sustainable Development Goals influenced the content and language of corporate sustainability reporting through normative pressure.

March 23, 2022SHILAP Revista de lepidopterologíaOpen Access

The impact of the United Nations Sustainable Development Goals on corporate sustainability reporting

View Full Paper

Ask AI

Bookmark

Authors

KWKeith L. WhittinghamRollins College AEAndrew EarleUniversity of Glasgow DHDante I. Leyva‐de la HizCentro de Estudios Monetarios y Financieros

Discussion

Member takes

Implication

Text analysis reveals selective language alignment with Sustainable Development Goals across 164 corporate reports, highlighting critical gaps in global business engagement.

Key Points

To investigate whether and how the introduction of the United Nations Sustainable Development Goals influenced the content and language of corporate sustainability reporting through normative pressure.
Applied computer-aided text analysis to evaluate sustainability reports from 164 large corporations before and after the 2015 launch of the Sustainable Development Goals.
Examined variation in text alignment across industrial sectors, natural resource intensity levels, and geo-institutional contexts.
Observed increased alignment with the language of certain Sustainable Development Goals in post-2015 reports, while alignment with other goals exhibited no significant change.
Identified substantial variation in reporting alignment influenced by firm-level institutional context, natural resource dependence, and industry type.

Cite This Study

Whittingham et al. (2022) studied this question.

synapsesocial.com/papers/69dff1271a02ef65aa8602f4 https://doi.org/10.1177/23409444221085585

View Full Paper

Ask AI

Bookmark

Implication

Text analysis reveals selective language alignment with Sustainable Development Goals across 164 corporate reports, highlighting critical gaps in global business engagement.

The impact of the United Nations Sustainable Development Goals on corporate sustainability reporting

Discussion

Member takes

Implication

Key Points

Cite This Study

The impact of the United Nations Sustainable Development Goals on corporate sustainability reporting

Discussion

Member takes

Implication

Key Points

Cite This Study

Also Consider

Also Consider