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This study aims to examine the role of organisational democracy (OD) in facilitating the knowledge sharing (KS) process within companies, thus considering the effect of different OD principles.

The authors used data collected through a questionnaire on a sample of 254 employees at private universities and colleges to test the relationship between OD and KS. Data were analysed using the structural equation modelling technique.

Overall, OD has a direct and significant effect on facilitating KS in organisations. Also, the results showed that there are different degrees and intensities among the individual principles (sub-concepts) of OD and KS.

The findings highlight the important role of democracy in an organisation to enhance the organisational climate and employees’ behaviours, thus leading to higher KS outcomes. Also, results, provide an opportunity for managers to consider enhancing democracy in an organisation for improving internal collaboration effectiveness in KS.

This paper sheds light and adds new knowledge to embryonic studies that are directed towards the integration of democracy within the main concept of knowledge management (KM). This emphasises the need to use and stimulate OD and its principles for improving the effectiveness of KM practices with specific attention to KS.

The study aims to empirically investigate whether the disclosure of Sustainable Development Goals (SDGs) affects the level of integrated thinking and reporting (ITR) on a sample of European listed companies.

The sample focusses on companies listed to the STOXX Europe 600 Index. Data have been gathered from Refinitiv DataStream for the period 2019–2020 for the measures of ITR level and SDG disclosure. Then, a multivariate regression analysis is developed to test whether or not, and if so, to what extent, SDG disclosure affects the level of ITR.

SDG disclosure has been increased over time and companies have primarily focussed on SDG 8, SDG12 and SDG 13 demonstrating their awareness on sustainability issues close to the core business and on the climate urgency. Furthermore, SDG disclosure leads to a higher level of ITR meaning that SDG disclosure is an important pillar contributing to ITR.

The empirical analysis has not deeply investigated each component of ITR and SDG disclosure.

The research can be useful for companies aiming to improve their commitment towards the SDG implementation with an integrated approach. Moreover, the study sheds light on the importance of the SDG disclosure as a determinant of ITR.

The research contributes to literature in the stream of sustainability accounting, by adding new insights on ITR linked to SDG disclosure. To the best of the authors’ knowledge, the originality of the study lies in the inclusion of SDG disclosure as a determinant for ITR that has not been analysed by academics yet.