How Sustainability Reports Align to Sustainable Development Goals: Insights From Naples' Waste Management Company

IF 4.8 Q1 BUSINESS
Raffaele Guarino, Enrique Muñoz-Ulecia, Luigi Lepore, Pier Paolo Franzese
{"title":"How Sustainability Reports Align to Sustainable Development Goals: Insights From Naples' Waste Management Company","authors":"Raffaele Guarino,&nbsp;Enrique Muñoz-Ulecia,&nbsp;Luigi Lepore,&nbsp;Pier Paolo Franzese","doi":"10.1002/bsd2.70131","DOIUrl":null,"url":null,"abstract":"<p>Sustainability reporting is crucial to follow up companies' alignment with the Sustainable Development Goals (SDGs) through increased transparency to identify companies' impacts. However, the large flexibility and lack of clear quantitative targets hamper the integration of sustainability reporting with the SDGs, reducing sustainability declarations to appendices of traditional financial reports. We examined the sustainability reports from 2010 to 2020 of ASIA s.p.a, a public utility company in Naples, as a case study. We evaluate the quantitative and qualitative social-ecological information related to the SDGs. Later, national SDG targets were downscaled to the company level in order to assess the company's degree of alignment or divergence. The results indicate that an overemphasis on economic data, compared to socio-environmental aspects, risks compromising the effectiveness of their disclosure. Additionally, the absence of quantitative targets for reducing negative impacts minimizes the potential of these reports as strategic tools for corporate organization.</p>","PeriodicalId":36531,"journal":{"name":"Business Strategy and Development","volume":"8 2","pages":""},"PeriodicalIF":4.8000,"publicationDate":"2025-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/bsd2.70131","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Business Strategy and Development","FirstCategoryId":"1085","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1002/bsd2.70131","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS","Score":null,"Total":0}
引用次数: 0

Abstract

Sustainability reporting is crucial to follow up companies' alignment with the Sustainable Development Goals (SDGs) through increased transparency to identify companies' impacts. However, the large flexibility and lack of clear quantitative targets hamper the integration of sustainability reporting with the SDGs, reducing sustainability declarations to appendices of traditional financial reports. We examined the sustainability reports from 2010 to 2020 of ASIA s.p.a, a public utility company in Naples, as a case study. We evaluate the quantitative and qualitative social-ecological information related to the SDGs. Later, national SDG targets were downscaled to the company level in order to assess the company's degree of alignment or divergence. The results indicate that an overemphasis on economic data, compared to socio-environmental aspects, risks compromising the effectiveness of their disclosure. Additionally, the absence of quantitative targets for reducing negative impacts minimizes the potential of these reports as strategic tools for corporate organization.

Abstract Image

可持续发展报告如何与可持续发展目标保持一致:那不勒斯废物管理公司的见解
通过提高透明度来确定公司的影响,可持续发展报告对于跟踪公司与可持续发展目标(sdg)的一致性至关重要。然而,很大的灵活性和缺乏明确的量化目标阻碍了可持续发展报告与可持续发展目标的整合,使可持续发展声明沦为传统财务报告的附录。我们以那不勒斯一家公用事业公司ASIA s.p.a 2010年至2020年的可持续发展报告为例进行了研究。我们评估了与可持续发展目标相关的定量和定性社会生态信息。后来,国家可持续发展目标被缩小到公司层面,以评估公司的一致或分歧程度。结果表明,与社会环境方面相比,过度强调经济数据有可能损害其披露的有效性。此外,缺乏减少负面影响的量化目标,使这些报告作为企业组织战略工具的潜力最小化。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 求助全文
来源期刊
Business Strategy and Development
Business Strategy and Development Economics, Econometrics and Finance-Economics, Econometrics and Finance (all)
CiteScore
5.80
自引率
6.70%
发文量
33
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:604180095
Book学术官方微信