Sustainability reporting and assurance practices contribution to SDG disclosure: evidence from communication on progress (CoP)

IF 3.5 Q1 BUSINESS, FINANCE Meditari Accountancy Research Pub Date : 2024-08-27 DOI:10.1108/medar-09-2023-2165
Giovanni Zampone, Michele Guidi
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Abstract

Purpose

This study aims to investigate the impact of diverse practices in sustainability reporting and assurance on the disclosure of sustainable development goals (SDGs). Specifically, the authors examine the disclosure of SDGs along two dimensions: disclosure breadth, denoting the number of goals mentioned, and disclosure depth, encompassing the extent of actions disclosed to advance these goals.

Design/methodology/approach

Using a panel Tobit regression analysis, the authors analyse the communication on progress questionnaires from 299 companies (resulting in 1,015 firm-year observations) participating in the United Nations Global Compact from 2017 to 2021.

Findings

The findings revealed that greater adherence to Global Reporting Initiative standards increases SDG disclosure breadth; external assurance using publicly recognised standards, more than proprietary methods, is associated with SDG disclosure breadth and depth; and the review of information by multiple stakeholders improves the depth of SDG disclosure more than evaluation by a panel of peers.

Originality/value

The originality of this study lies in its examination of the intricate interplay between sustainability disclosure and assurance practices, on the one hand, and the disclosure of SDGs, on the other. Uniquely, the authors consider the various levels of implementation of these practices, allowing for a comprehensive assessment of their influence on SDG disclosure.

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可持续发展报告和保证实践对可持续发展目标披露的贡献:来自进展情况通报(CoP)的证据
目的 本研究旨在探讨可持续发展报告和保证方面的各种做法对披露可持续发展目标(SDGs)的影响。具体而言,作者从两个维度考察了可持续发展目标的披露情况:披露广度(表示提及的目标数量)和披露深度(包括为推进这些目标而披露的行动范围)。设计/方法/方法作者采用面板托比特回归分析法,分析了 2017 年至 2021 年期间参与联合国全球契约的 299 家公司(共 1,015 个公司年观测值)的进展问卷沟通情况。研究结果研究结果表明,更严格地遵守全球报告倡议组织的标准会增加可持续发展目标披露的广度;采用公开认可的标准而非专有方法的外部保证与可持续发展目标披露的广度和深度相关;多个利益相关者对信息的审查比同行小组的评估更能提高可持续发展目标披露的深度。与众不同的是,作者考虑了这些实践的不同实施水平,从而能够全面评估它们对可持续发展目标披露的影响。
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来源期刊
Meditari Accountancy Research
Meditari Accountancy Research BUSINESS, FINANCE-
CiteScore
7.80
自引率
14.30%
发文量
66
期刊介绍: Meditari Accountancy Research (MEDAR). MEDAR takes its name from the Latin for constantly pondering, suggesting a journey towards a better understanding of accountancy related matters through research. Innovative and interdisciplinary approaches are encouraged. The journal is a double blind refereed publication that welcomes manuscripts using diverse research methods that address a wide range of accountancy related topics, where the terms accountancy and accounting are interpreted broadly. Manuscripts should be theoretically underpinned. Topics may include, but are not limited to: Auditing, Financial reporting, Impact of accounting on organizations, Impact of accounting on capital markets, Impact of accounting on individuals, Management accounting, Public sector accounting, Regulation of the profession, Risk management, Social and environmental disclosure, Impact of taxation on society, Accounting education, Accounting ethics.
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