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Divergence in disability reporting: assessing SDG alignment in corporate sustainability disclosures

Lorenzo Ligorio (Dipartimento di Scienze dell’Economia, Università del Salento, Lecce, Italy)
Giampiero Palazzo (Dipartimento di Scienze dell’Economia, Università del Salento, Lecce, Italy)
Simona Marchetti (Dipartimento di Scienze dell’Economia, Università del Salento, Lecce, Italy)

Measuring Business Excellence

ISSN: 1368-3047

Article publication date: 1 October 2024

93

Abstract

Purpose

This study aims to evaluate the contribution of companies on disability through sustainability reporting. In particular, the analysis evaluates the content of Sustainable Development Goals (SDGs) contribution on disability.

Design/methodology/approach

This study adopts the most recent Global Reporting Initiative (GRI) guidelines and the Agenda 2030 framework to measure corporate contribution on disability challenges via their disclosures. Next, a quality content analysis was conducted on the disability-related information disclosed.

Findings

Evidence revealed that while appearing compliant with the GRI indicators on disability, companies still struggle to effectively disclose and engage with disability-related topics, presenting a strong misalignment between quantity of information and quality of the information on the SDGs related challenges.

Originality/value

To the best of authors’ knowledge, this is the first study to explore corporate transparency on social inclusivity regarding disability-affected subjects by considering the divergence between reporting guidelines compliance and information quality.

Keywords

Citation

Ligorio, L., Palazzo, G. and Marchetti, S. (2024), "Divergence in disability reporting: assessing SDG alignment in corporate sustainability disclosures", Measuring Business Excellence, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/MBE-07-2024-0109

Publisher

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Emerald Publishing Limited

Copyright © 2024, Emerald Publishing Limited

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