Work

European Sustainable Development Goals Reporting: A Qualitative Comparative Analysis on Cultural Impact

Year: 2024

Type: article

Abstract: The European Green Deal is set to enhance the relevance of Sustainable Development. The Sustainable Development Goals represent a suitable tool to target sustainability objectives. In this perspective, the present research investigates to what extent European organisations include in their reports the United Nations Sustainable DevelopmentGoals and what cultural dimensions determine such disclosure.The results of the research demonstrate a fair level of disclosure and outline how the cultural fabric works in different ways to determine organisations to disclose information related to the Sustainable Development Goals.The results contribute to the literature, as it provides an investigation that covers more than one or two countries and in particular adopts a methodology that is rarely used in accounting studies.

Source: ECONOMIC COMPUTATION AND ECONOMIC CYBERNETICS STUDIES AND RESEARCH

DOI: 10.24818/18423264/58.3.24.16

Authors: ZANELLATO Gianluca, MARIN-PANTELESCU Andreea, DRAGOLEA Larisa Loredana

Institutions: Babeș-Bolyai University, 1 Decembrie 1918 University, Bucharest University of Economic Studies

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4402613368

FWCI: 1.035

Cites:

Cited by: 3

Related to: 10