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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.

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.

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.

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.

The study examines the association between board gender diversity and Sustainable Development Goal (SDG) disclosure from an international and longitudinal perspective. It also investigates the role of the Sustainability Committee (SC) as a possible factor that can mediate the relationship between board gender diversity and SDG disclosure.

The authors focused on the annual Communication on Progress (CoP) prepared annually by a sample of 526 companies from 39 countries and ten industry sectors along the 2017–2020 period to evaluate the SDG disclosure. Baron and Kenny's (1986) three-step model is estimated to test the impact of the presence of an SC on the SDG disclosure level and the mediating effect exerted by the SC on the relationship between board gender diversity and SDG disclosure.

Findings shed light on the usefulness of the CoP as an alternative reporting tool to communicate progress against SDGs achievement, especially regarding SDGs 13 and 8. This study evidences that board gender diversity positively influences SDG disclosure. The relationship between board gender diversity and SDG disclosure is not only direct but also mediated by the presence of an SC.

Companies need to consider the role of women in enhancing the effectiveness of their governance mechanisms and their ability to meet stakeholder information needs. Establishing a specific SC represents a valid mechanism that ensures greater transparency about corporate actions tackled to contribute toward SDGs and enhances the relationship between board gender diversity and SDG disclosure among International companies.

The study's findings offer stimuli for policy-makers and regulators to reflect on the relevance of the CoP as a possible alternative communication tool to provide SDGs information and overcome the limitations of the Sustainability Reports.

This is the first study that examines companies' SDG disclosure practices focusing on CoPs. Further, to the best of the authors' knowledge, this is the first study that tests the relationship between gender diversity and SDG disclosure, considering the mediating effect of an SC committee.

This study aims to empirically analyze a sound commitment and a consistent integration of sustainable development goals (SDGs) in the corporate reporting and management systems of companies that have a leading position in sustainability.

The study applies a content analysis procedure based on a proposed analytical framework to codify the commitment and the SDG integration. In order to analyze the consistency of the integration, this study has provided a “SDG integration” score based on fuzzy inference systems methods. The companies in the sample have been identified as benchmarks in terms of sustainability in a specific region of Spain.

The findings show a lack of formality regarding the SDG commitment at the highest decision-making level and a low level of SDG integration in the reporting and management systems. These results are mainly explained because the most companies do not prioritize according to the materiality analysis and those SDGs more reported have not been deployed along targets and KPIs in a consistent way.

The results provide practical implications that help to overcome the limitations in terms of comparison and consistency of the SDGs-reported information. It also illustrates how the leading sustainable companies are doing the SDG reporting and suggests which elements could be improved to promote a consistent integration of the SDGs in the management systems.

This study provides new work lines in the promotion of an effective SDG-business reporting based on a robust management structure that allows an alignment among the SDG-business decisions based on a normative, strategic and operational approach.

This paper aims to identify the changes in the share of large public interest entities (PIEs) in European Union (EU) Member States providing Sustainable Development Goal (SDG) reporting prior to (2017) and after (2019) the implementation of Directive 2014/95/EU and the factors that influence their decisions to provide SDG reporting in 2019.

The authors use the multilevel theory of social change in organizations as the theoretical background. The sample consists of 341 PIEs based in the EU Member States, for which reports published in 2017 and 2019 are available in the global reporting initiative sustainability disclosure database. The authors analyzed the data using the statistical significance test of equal proportions and the logistic regression model.

The study findings allow to identify a significant positive change in the share of companies providing a reference to SDGs in 2019 compared with 2017. The research confirms that companies’ engagement in United Nations Global Compact and previous experience in sustainability reporting positively influences the decision to report on SDGs in 2019. Contrary to the expectations, industry, size, SDG implementation score, future orientation of government and corporate governance score do not seem to be relevant factors influencing PIEs’ disclosures.

The paper adds to the understanding of the differences in SDG reporting within the EU, which is seen as a frontrunner in implementing the 2030 Agenda and the SDGs.

This study aims to contribute to the existing literature by presenting new knowledge about sustainable development goals’ (SDGs) reporting practices through integrated reporting (IR). This paper’s ultimate goal is to dig to light companies’ main approaches to incorporating SDG disclosures into IRs.

This study puts forward both deductive content analysis and an inductive thematic analysis on a sample of worldwide leading IR adopters to assess what SDGs they disclose and how they integrate SDGs into the reports. Meaningful narratives and graphical illustrations are selected, categorised and discussed from a symbolic/substantive legitimacy perspective.

The results of this study highlighted that although a fair number of leading IR adopters addressed SDG issues, their pathways to disclosure were not uniform. In some cases, SDGs inspired substantive changes to internal management and process, communicated through an integrated approach. However, there was a persistent trend of using SDGs as camouflage and symbolic tool to enhance company’s reputation and obtain a licence to operate.

To the best of the authors’ knowledge, this was the first study that performed a deductive/inductive thematic analysis to engender insight into the most meaningful patterns followed by leading IR reporters worldwide to disclose their contributions to SDGs and address their legitimacy.

The hotel customers are conscious of the deteriorating environmental conditions and demand for online immersions. Hotels lack an exciting shift in customer behavior for augmented customer re-patronage intention (CRPI) especially in developing countries. This study aims to apply customer-dominant service logic (CDSL) to comprehend customers’ life-sphere contributing to some of the vital United Nations sustainable development goals (UN SDGs). In this essence, CDSL grasps the impact of customer empowerment (CE) and environmental corporate social responsibility (Env CSR) on customer re-patronage intention (C-RPI) with the mediating and moderating effects in Pakistan’s four- and five-star hotels.

A deductive approach is followed in which an online survey of 400 hotel customers was conducted using purposive and snowball sampling techniques to understand the practice of C-RPI and UN SDGs.

This study reveals that executing the UN SDGs in the hotel industry eventually boosts CE and Env CSR, further enhancing online customer value cocreation (O-CVCC) resulting in C-RPI. Both CE and Env CSR gain a complimentary/partial mediation by O-CVCC on C-RPI is also reported. Moreover, sensation seeking moderates the relationship between CE and O-CVCC. Yet, customer commitment does not moderate the relationship between O-CVCC and C-RPI.

This study highlights that C-RPI (i.e. SDG 11) enhances when Env CSR is taken care of (i.e. SDG 13), customers are empowered (i.e. SDG 5 and SDG 17) and cocreated online (i.e. SDG 9). To the best of the authors’ knowledge, this study is one of the first studies to empirically test the approaches in the hotel industry contributing to SDG 5, 9, 11, 13 and 17.

Los clientes de hoteles son conscientes de las condiciones ambientales deteriorantes y demandan inmersión en línea. Los hoteles carecen de un cambio emocionante en el comportamiento del cliente para la intención de repatronaje aumentada (CRPI) especialmente en países en desarrollo. Este estudio aplica la lógica de servicio dominante del cliente (CDSL) para comprender la esfera de vida de los clientes que contribuyen a algunos de los vitales Objetivos de Desarrollo Sostenible (ODS) de las Naciones Unidas (ODS de la ONU). En esencia, CDSL comprende el impacto del empoderamiento del cliente (CE) y la RSE ambiental (Env CSR) en C-RPI con efectos de mediación y moderación en hoteles de cuatro y cinco estrellas de Pakistán.

Se utilizó un enfoque deductivo en el que se llevó a cabo una encuesta en línea a 400 clientes de hoteles utilizando técnicas de muestreo intencional y de bola de nieve para comprender la práctica de RPI y los ODS de la ONU.

Este estudio revela que la ejecución de los ODS de la ONU en la industria hotelera finalmente impulsa CE y Env CSR, y mejora aún más O-CVCC resultando en C-RPI. También se informa que tanto CE como Env CSR obtienen una mediación complementaria/parcial por la co-creación de valor del cliente en línea (O-CVCC) en C-RPI. Además, la búsqueda de sensaciones (SS) modera entre CE y O-CVCC. Sin embargo, el compromiso del cliente (CC) no modera entre O-CVCC y C-RPI.

Este estudio destaca que C-RPI (es decir, ODS 11) mejora cuando se cuida Env CSR (es decir, ODS 13), los clientes están empoderados (es decir, ODS 5 y ODS 17) y co-creados en línea (es decir, ODS 9). Este estudio es uno de los primeros estudios en probar empíricamente los enfoques en la industria hotelera que contribuyen a los ODS 5, 9, 11, 13 y 17.

酒店客户对环境恶化的意识日益增强, 并呼吁进行在线沉浸体验。在发展中国家, 尤其需要酒店采取激动人心的客户行为转变措施,以增强客户再次光顾意向（CRPI）。本研究旨在运用客户主导服务逻辑（CDSL）理解客户的生活领域, 同时为联合国关键的可持续发展目标（UN SDGs）做出贡献。在这一框架下, 研究将探讨客户赋权（CE）和环境 CSR（Env CSR）对巴基斯坦四星级和五星级酒店中 CRP I的调节和中介作用。

本研究采用演绎方法, 结合目的性和雪球抽样技术, 对400名酒店客户进行了在线调查, 以深入了解 RPI 以及UN SDGs 的实践情况。

该研究表明, 在酒店业执行 UN SDGs 最终促进了CE 和 Env CSR, 并进一步增强了O-CVCC, 从而导致了C-RPI的提升。同时, CE和Env CSR在 C-RPI 上通过在线客户价值共创（O-CVCC）获得了互补/部分中介。此外, 感知寻求（SS）在CE和O-CVCC之间起到了调节作用。然而, 客户承诺（CC）在O-CVCC和C-RPI之间没有调节作用。

该研究表明, 在酒店业执行 UN SDGs 最终促进了CE 和 Env CSR, 进而进一步增强了O-CVCC, 从而导致 C-RPI的提升。同时, CE 和Env-CSR 在客户再次光顾意向上通过在线客户价值共创 (O-CVCC) 获得了互补或部分中介作用。此外, 感知寻求 (SS) 在CE和 O-CVCC 之间起到了调节作用。然而, 客户承诺(CC)在O-CVCC和C-RPI之间没有发现调节作用。

该研究强调了在 EnvCSR 受到关注时（即SDG 13）, 客户被赋权时（即 SDG 5和SDG 17）, 以及在线共同创造时（即 SDG 9）会增强客户再次光顾意向（即 SDG 11）。这项研究是第一批在实践中测试了酒店业对 SDG 5、9、11、13 和17做出贡献的方法之一。

This study aims to understand the association between employee emotional capital, organizational commitment and implementation of the targeted sustainable development goals (SDGs) by businesses. It explores how the various emotional competencies possessed by employees of an organization and accumulated in the form of a capital, can be utilized to ensure effective pursuit of SDG implementation by businesses.

This study is based on extensive literature exploration to identify competencies crucial for SDG attainment by a business. The conceptual model built on the same is then tested by conducting a survey on working professionals. Subsequent statistical analysis is conducted to establish the relationship as defined in the theoretical model.

The results of our analysis indicate a relationship between organizational commitment and emotional capital of the employees. In line with our conceptual framework, the statistical analysis also corroborates to the idea that emotional capital can improve the SDG attainment by an organization by influencing the organizational commitment. This study also identifies the specific emotional competencies which can play an important role in this direction.

This study connects the dots to establish a micro-meso-macro framework which can facilitate active participation of individuals and the businesses in achieving the SDGs. This study presents strong managerial and academic implications by identifying specific intervention areas which can and be focused upon by managers and academicians to focus on SDG implementation.

This study aims to investigate the adoption of the United Nations’ Sustainable Development Goals (SDGs) as the new performance perspective in cities. It also aims to understand how accounting for SDGs begins in city administrations by following Power’s (2015) fourfold development schema composed of policy object formation, object elaboration, activity orchestration and practice stabilization.

Focusing on a network of cities coordinated by the Finnish local government association, we analyzed the six largest cities in Finland employing a holistic multiple case study strategy. Our data consisted of Voluntary Local Reviews (VLRs), city strategies, budget plans, financial statements, as well as results of participant observations and semi-structured interviews with key individuals involved in accounting for SDGs.

We unveiled the SDG framework as an interpretive scheme through which cities glocalized sustainable development as a novel, simultaneously global and local, performance object. Integration of the new accounts in city management is necessary for these accounts to take life in steering the actions. By creating meaningful alignment and the ability to impact managerial practices, SDGs and VLRs have the potential to influence local actions. Our results indicate further institutionalization progress of sustainability as a performance object through SDG-focused work.

While prior research has focused mainly on general factors influencing the integration of the sustainability agenda, this study provides a novel perspective by capturing the process and demonstrating empirically how new accounts on SDGs are introduced and deployed in the strategic planning and management of local governments.