SDG walking or washing? A cross‐sectoral analysis of business contribution to the SDGs

IF 12.5 1区管理学 Q1 BUSINESS Business Strategy and The Environment Pub Date : 2025-01-30 DOI:10.1002/bse.4045

Roberta Costa, Luigi Tiburzi, Gustavo Morales‐Alonso, Armando Calabrese, Francesco Rosati

引用次数: 0

Abstract

Scholars and practitioners have increasingly focused on how business contribution to the Sustainable Development Goals (SDGs) is disclosed through SDG reporting. However, corporate sustainability literature and practice suggest that SDG reporting may be purely symbolic, potentially leading to SDG washing. This paper proposes two indices to detect, through their discrepancy, the presence of symbolic approaches to SDG reporting. The SDG Coverage Index measures the completeness of the disclosed SDG‐related data, while the SDG Commitment Index describes the level of detail in the disclosed data, assessed according to SDG‐related Global Reporting Initiative indicators. The paper presents a content analysis of the sustainability reports of 376 companies to measure SDG coverage and commitment. The results suggest that, although companies tend to cover a wide range of SDG‐related indicators, this does not necessarily translate into significant commitment to the SDGs, revealing the presence of symbolic approaches and potential SDG washing practices.

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来源期刊

Business Strategy and The Environment Multiple-

CiteScore

22.50

自引率

19.40%

发文量

336

期刊介绍： Business Strategy and the Environment (BSE) is a leading academic journal focused on business strategies for improving the natural environment. It publishes peer-reviewed research on various topics such as systems and standards, environmental performance, disclosure, eco-innovation, corporate environmental management tools, organizations and management, supply chains, circular economy, governance, green finance, industry sectors, and responses to climate change and other contemporary environmental issues. The journal aims to provide original contributions that enhance the understanding of sustainability in business. Its target audience includes academics, practitioners, business managers, and consultants. However, BSE does not accept papers on corporate social responsibility (CSR), as this topic is covered by its sibling journal Corporate Social Responsibility and Environmental Management. The journal is indexed in several databases and collections such as ABI/INFORM Collection, Agricultural & Environmental Science Database, BIOBASE, Emerald Management Reviews, GeoArchive, Environment Index, GEOBASE, INSPEC, Technology Collection, and Web of Science.