评估可持续发展目标的执行情况：综合报告重要吗？

Q2 Business, Management and Accounting

Social and Environmental Accountability Journal Pub Date : 2023-05-04 DOI:10.1080/0969160X.2023.2242712

Sonia Umair

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引用次数: 0

摘要

多元分析表明，马来西亚公司认识到可持续发展目标的重要性，并试图与政府并肩努力，实现可持续发展目标。这项研究表明，在2016年至2020年间，越来越多的公司将其活动和战略与可持续发展目标相一致。尽管所有目标的覆盖范围都有所增加，但结果表明，2020年披露的首要目标是SDG8（体面工作和经济增长）。值得注意的是，对SDG1（无贫困）和SDG2（零饥饿）的关注较少。根据他们的观察，公司认为

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Assessing the Implementation of Sustainable Development Goals: Does Integrated Reporting Matter?

multivariate analyses show that Malaysian companies recognise the importance of the SDGs and are trying to work side by side with the government to achieve the SDGs. This study revealed that a growing number of companies aligned their activities and strategies with the SDGs between 2016 and 2020. Although the coverage of all goals has increased, the results indicate that the top disclosed goal in 2020 is SDG8 (Decent Work and Economic Growth). Notably, less attention was paid to SDG1 (No Poverty) and SDG2 (Zero Hunger). According to their observation, companies believe that reducing

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来源期刊

Social and Environmental Accountability Journal Business, Management and Accounting-Accounting

CiteScore

3.90

自引率

0.00%

发文量

期刊介绍： Social and Environmental Accountability Journal (SEAJ) is the official Journal of The Centre for Social and Environmental Accounting Research. It is a predominantly refereed Journal committed to the creation of a new academic literature in the broad field of social, environmental and sustainable development accounting, accountability, reporting and auditing. The Journal provides a forum for a wide range of different forms of academic and academic-related communications whose aim is to balance honesty and scholarly rigour with directness, clarity, policy-relevance and novelty. SEAJ welcomes all contributions that fulfil the criteria of the journal, including empirical papers, review papers and essays, manuscripts reporting or proposing engagement, commentaries and polemics, and reviews of articles or books. A key feature of SEAJ is that papers are shorter than the word length typically anticipated in academic journals in the social sciences. A clearer breakdown of the proposed word length for each type of paper in SEAJ can be found here.