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Business contribution to the Sustainable Development Agenda: Organizational factors related to early adoption of SDG reporting

机译：对可持续发展议程的业务贡献：与早期采用SDG报告有关的组织因素

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摘要

Business can play a critical role in the achievement of the Sustainable Development Goals (SDGs). Contextually, business reporting on the SDGs can support organizations in planning, implementing, measuring, and communicating their SDG efforts. This study investigates the relationship between early adoption of SDG reporting and a series of organizational factors by combining data from two databases-provided by the Global Reporting Initiative and Orbis-to identify the organizations that addressed the SDGs in their sustainability reports and their respective structural characteristics. The study, using a logit model based on data from 408 organizations worldwide, indicates that early adoption of SDG reporting is related to a larger size, a higher level of intangible assets, a higher commitment to sustainability frameworks and external assurance, a higher share of female directors, and a younger board of directors. The study contributes to the academic and practical understanding of factors related to the decision to engage early in new sustainability frameworks and practices.
机译：业务可以在实现可持续发展目标（SDGS）方面发挥关键作用。上下文上，SDGS的业务报告可以支持规划，实施，衡量和传达其SDG努力的组织。本研究通过将全球报告倡议和orbis提供的两个数据库组合，调查了SDG报告和一系列组织因素之间的关系 - 以确定解决其可持续发展报告及其各自的结构特征的组织，以确定解决SDG的组织。该研究，使用基于全球408个组织的数据的Logit模型表明，早期采用SDG报告与更大规模，更高水平的无形资产，对可持续性框架和外部保证的更高承诺，更高的份额女董事，以及一个年轻的董事会。该研究有助于对与新可持续发展框架和实践开始的决定有关的因素的学术和实践理解。

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