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The purpose of this paper is to explore how effectively leading sustainable hotels have integrated Sustainable Development Goals (SDGs) into their reporting. The main aim is to pinpoint areas for improvement concerning SDG reporting which can help the hospitality industry to achieve a transformation in a more SDG-aligned global tourism system.

For this study, a content analysis technique was used to extract the information regarding strategic consistency of SDG reporting. Both qualitative and quantitative approaches were applied to the analysis of this information. This paper seeks to assess the extent to which the materiality analysis, corporate targets and performance indicators defined by the world’s top sustainable hotels in their sustainability reports are consistent with those SDGs linked to the business. To that end, the authors have selected the most sustainable hotels according to the SAM Corporate Sustainability Assessment in 2020.

The results of this study show that the most sustainable hotel companies did not take a strategic consistency approach when reporting the SDGs. These findings identify four areas for improvement concerning reporting, which may promote the adoption of a strategic and consistent approach in SDG reporting.

This study includes a set of recommendations to provide the market with complete, coherent and comparable information on their contribution to the SDGs and, therefore, foster collective learning to bring about sustainable tourism transformation.

This paper represents a contribution to the discussion on the strategic or symbolic implementation of SDGs at a corporate level. In addition, this paper reflects a deeper understanding of how hotel companies could improve their reporting and management system to contribute to SDGs.

The Sustainable Development Goals (SDGs) framework emerged as a guidepost for the transition to sustainable development. To achieve this transition, companies are encouraged to integrate these goals into their business strategies, processes and corporate reporting cycle. The purpose of this paper is to review and critique the corporate SDGs reporting literature, develop insights into the state of this research field and identify a future research agenda.

Using a structured literature review (SLR) methodology, the paper reviews 65 empirical papers published in this field to identify how the current research is developing, offers a critique and identifies future research avenues to advance this field.

Corporate SDGs reporting is developing as a research area of great importance. The findings reveal that current SDGs reporting literature lacks theorisation, overly focusses on publicly listed companies and succinctly describes organisations’ engagement with the SDGs as superficial. Surprisingly, regions such as North America, the UK and other emerging economies have received less attention from scholars. Further, only a few authors have specialised in this field, and there currently exists low levels of international collaborations among authors as well as practitioners.

The paper provides a novel contribution to the emerging field of corporate SDGs reporting. The key theoretical implications from this study’s SLR include the need for more interventionist research. Although there is an increasing number of accounting scholars developing research within this field, the prevailing research is concentrated on corporate SDGs engagement, drivers of SDGs reporting and scope of SDGs reporting. Furthermore, the scientific discourse remains largely under-theorised with positivist framings primarily focussed on the “what” questions. Thus, a modification to the current approaches and research methods is necessary to advance this field further.

The study provides practitioners with valuable insights into the current state of corporate reporting on the SDGs. To achieve more substantive engagement and reporting, a deeper understanding of the factors that influence corporate behaviour and disclosure practices is necessary. In particular, the study identifies new opportunities for practitioners to enhance the value relevance of corporate SDGs reporting.

The paper offers a comprehensive structured review of the empirical papers published on corporate SDGs reporting. It contributes to deepening this nascent research field by identifying five distinct areas where accounting and business scholars may focus to advance the field further and contribute to achieving the SDGs agenda.

This study aims to propose a framework for Halal Food Sustainable Traceability, with the purpose of investigating the implementation of traceability and sustainability within organizations operating in the halal food industry as well as exploring the impact of these practices on organizational performance. This study examines the meat processing sector in Indonesia, focusing on medium to large-scale industrial operations. The rationale for this investigation stems from Indonesia’s substantial potential in the competitive worldwide halal food industry.

The research framework has been developed by an extensive review of relevant literature, with a specific emphasis on the cycle of the halal food sustainable traceability framework. This cycle encompasses four key stages, including the roles played by authorities, the process of standardization, the implementation phase and the importance of collaboration. The study analyses and validates data using partial least square-structural equation modeling and empirically tests the theoretical framework using 109 Indonesian halal food industry data.

The research identifies potential obstacles and difficulties that may arise during different phases of the halal food sustainable traceability framework. Concerns regarding authority, standardization, implementation and collaboration are among these. In addition, strategies for overcoming these obstacles are deliberated upon, including knowledge sharing, transparency, ongoing reporting and strategic collaboration.

The present study introduces a Halal Sustainable Traceability Framework that incorporates the principles of halal, traceability, sustainability and their effects on organizational performance. This study offers significant perspectives on the difficulties and resolutions pertaining to the traceability and sustainability of halal food in Indonesia.

This study aims to investigate the relationship between corporate sustainable development goals (SDGs) disclosure and analyst forecast quality.

The study focuses on a sample of 95 Italian-listed companies preparing the mandatory non-financial declaration (NFD) according to the Global Reporting Initiative (GRI) standards over a five-year period (2017–2021), corresponding to an unbalanced sample of 438 observations. Analyst forecast quality was proxied by earnings forecast accuracy (FA) and earnings forecast dispersion (FD), built on data retrieved from the Refinitiv database. A manual content analysis was performed on NFDs to derive an SDG disclosure score (SDGD) for each sampled company.

This study provides empirical evidence suggesting that voluntary SDG disclosure matters to the capital market in that it helps enhance the information environment of companies, evidenced by improved analyst forecast quality. In particular, this study highlighted that SDG disclosure positively influences analyst FA while negatively affecting analyst FD.

This study focuses on the Italian context, which has idiosyncratic characteristics regarding the structure of the financial market, the composition of corporate ownership and experience in non-financial reporting practices.

This study indicates to corporate managers that following GRI standards may represent the right way to better integrate SDG disclosure in corporate non-financial reports and increase the relevance of such information for investors and other capital market participants.

To the best of the authors’ knowledge, this is the first study that empirically examines the association between SDG disclosure and analyst forecast quality.

Considering the swift adoption of innovative sustainability practices in businesses to accomplish sustainable development goals (SDGs), research on corporate sustainability has increased significantly over the years. This research intends to analyze the published literature, emphasizing the existing, emerging and future research directions on achieving the SDGs through corporate sustainability.

This research analyzed the growing trends in corporate sustainability by incorporating 2,038 Scopus articles published between 1999 and 2022 using latent Dirichlet allocation (LDA) topic modeling, bibliometrics and qualitative content analysis techniques. The bibliometric data were analyzed using performance and science mapping. Thereafter, topic modeling and content analysis uncovered the topics included under the corporate sustainability umbrella.

The findings indicate that investigation into corporate sustainability has considerably increased from 2015 to date. Additionally, the majority of studies on corporate sustainability are from the United States of America, the United Kingdom and Germany. Besides, the USA has the most collaboration in terms of co-authorship. S. Schaltegger was considered the most productive author. However, P. Bansal was ranked as the top author based on a co-citation analysis of authors. Further, bibliometric data were evaluated to analyze leading publications, journals and institutions. Besides, keyword co-occurrence analysis, topic modeling and content analysis highlighted the theoretical underpinnings and new patterns and provided directions for further research.

This study demonstrates various existing and emerging themes in corporate sustainability, which have various repercussions for academicians and organizations. This research also examines the lagging themes in the current domain.

This study aims to provide a framework aligning corporate social responsibility (CSR) initiatives with sustainable development goals (SDGs) 2030, applying the triple bottom line (TBL) approach. The research examines and evaluates the reach of Maharatna Central Public Sector Enterprises’ (CPSE) CSR spending towards sustainability and maps them with SDGs focusing on economic, social and environmental aspects. In addition, state-wise spending for CSR of all eligible Indian companies has been discussed.

The study used secondary data related to CSR spending and disclosure from the annual reports and sustainability reports accessible on the official websites of CPSE, Global Reporting Initiative standards, CSR Guidelines of Department of Public Enterprises and Securities Exchange Board of India, Government of India’s National Guidelines on Responsible Business Conduct (NGRBC) (2018) research papers, financial dailies and websites. The study includes the CPSEs awarded with the status of Maharatna companies under the Guidelines of Maharatna Scheme for CPSEs.

The top CSR initiatives focused on by Maharatna companies were related to poverty, hunger, sanitation and well-being, promotion of education and contribution to the Prime Minister’s National Relief Fund. These initiatives aligned with the top SDGs related to life on land, education and health care, which proved responsible business leadership (RBL) through TBL. The alignment indicates that India is moving towards sustainable development achievements systematically.

The practical consequences can be understood through the CSR spending of Maharatna Public Sector Undertakings towards economic, social and environmental aspects. The spending demonstrates their commitment, which other public and private sector organizations can adopt.

The Government of India’s NGRBC’s guidelines towards inclusive growth and equitable development, addressing environmental concerns, and being responsive to all its stakeholders is a thorough indication of driving the business towards being more responsible. This research has developed a framework aligning CSR and SDG through the TBL approach, which other developing countries can adopt as a model.

There is dearth of research among public sector company’s contribution towards attaining SDGs and demonstrating RBL. This research fulfils this gap. Mapping CSR activities to SDG’s also has not been clearly carried out in previous research, which is a contribution of this study.

This study aims to investigate the determinants of sustainability reporting in the Kingdom of Saudi Arabia (KSA).

Twenty unstructured interviews were conducted to understand thoroughly the determinants and motivations of sustainability reporting among Saudi petrochemical shareholding companies.

This study finds that cultural aspects, compliance with international best practice, competitiveness, reputation and legitimacy are common motivations for sustainability reporting in KSA.

This study has significant implications for industry, especially petrochemical and other highly polluting industries, and for policymakers. There are economic benefits to industry in adopting sustainability reporting, including transparency; and it is suggested that policymakers encourage industries to give more attention to sustainability reporting.

This study provides an original contribution to the extant literature on sustainability reporting, and incrementally adds to knowledge on sustainability reporting in KSA, Gulf cooperation council and Middle East North Africa region countries.

This study aims to explore the role of green motive (GM) and green dynamic capabilities (GDC) in green innovation (GI) through green value co-creation (GVC). Moreover, this study investigates the moderation of top management support (TMS) to strengthen the mediation of specific constructs; GM, GDC, green value co-creation (GVC) and green innovation (GI).

In total, 337 respondents (executive level/chief executive officer (CEO)) of service organizations were approached using a convenience sampling technique to collect the data through the survey method. Of these, 294 (87% response rate) duly filled responses were used in the final data analysis. In SPSS (Statistical Package for Social Sciences) v-23, the Process Macro-Hayes was used to evaluate the study's conceptual framework empirically.

The study revealed that TMS strengthened the mediation framework of GM, GDC, GVC and GI. Moreover, all hypotheses related to direct and indirect associations of specific constructs used in the theoretical framework were statistically significant and proved.

The comprehensive framework for GI of service organizations, primarily in the context of developing countries like Pakistan, is deficient in literature. This study helps service organizations by providing a comprehensive GI model to put a central focus on the transformation of management philosophy and working approach for achieving GI in the services structure.

This paper aims to emphasize integrating training for organizational sustainability with the United Nation’s (UN’s) Sustainable Development Goals (SDGs). It shows how SDGs can be included in the training, development programs and incentives to promote sustainable practices. It guides organizations to set long-term sustainability objectives to stay competitive and adapt to changing conditions.

The paper conducts a review of the literature on the topic of integrating training for organizational sustainability with the SDGs. The research includes investigating the 17 SDGs and their specific areas of improvement, the benefits and challenges of integrating training for organizational sustainability with the SDGs and the best practices of organizations that have successfully integrated training for organizational sustainability with the SDGs.

The findings of this study were obtained through a systematic review of literature on the topics of human resource development, corporate social responsibility, organizational sustainability and the integration of training to promote sustainable and ethical behavior. A total of 36 articles were selected from a pool of 120 articles identified through a comprehensive search of electronic databases such as Scopus, Web of Science and Google Scholar. The selected articles were analyzed in detail, and information from the UN was also incorporated into the analysis. The review focused on examining the impact of integrating sustainability training with the SDGs on organizational sustainability. The results of this analysis suggest that integrating sustainability training with SDGs has a positive impact on organizations. This impact includes promoting sustainable practices, improving employee satisfaction and productivity, reducing environmental impact and enhancing the organization’s reputation. The study found that regular progress reviews and long-term objectives are essential for organizations to remain competitive and adapt to changes.

This paper offers a comprehensive analysis of the 17 SDGs and how they can be integrated with training for organizational sustainability. It provides practical guidance for organizations on effectively incorporating the SDGs into their training and development programs, performance evaluations and incentives. The paper also includes case studies and best practices of organizations that have successfully integrated training for organizational sustainability with the SDGs, making it an original and valuable resource for organizations looking to promote sustainable practices within their operations.