Pasek boczny artykułu

Przesłane
kwietnia 13, 2022
Opublikowane
kwietnia 13, 2022
Pobieranie
PDF (English)
Statystyczny
Read Counter : 101 Pobieranie : 182

Treść głównego artykułu

Abstrakt

The goal of the study is to investigate the state of the Sustainable Development Goals (SDGs) disclosure in European financial institutions’ Integrated Reports. As a research approach, manual content analysis was adopted. The study developed a disclosure index as a research tool comprised of the 17 SDGs. The empirical analysis shows that the most disclosed goals were SDG13 (Climate Action), where all the reports disclosed the measures taken by the companies to achieve this goal, followed by SDG7 (Affordable and Clean Energy), as 10 reports disclosed detailed information on this goal. Also, the results provide evidence that SDG2 (Zero Hunger), SDG14 (Life Below Water), SDG15 (Life on Land), and SDG16 (Peace, Justice, and Strong Institutions) came in the last place, respectively. Practically, the study encourages companies in all sectors to adopt the SDGs in their integrated strategy to create better value for stakeholders.

Szczegóły artykułu

Licencja

Autor (Autorzy) artykułu oświadcza, że przesłane opracowanie nie narusza praw autorskich osób trzecich. Wyraża zgodę na poddanie artykułu procedurze recenzji oraz dokonanie zmian redakcyjnych. Przenosi nieodpłatnie na Oficynę Wydawniczą SGH autorskie prawa majątkowe do utworu na polach eksploatacji wymienionych w art. 50 Ustawy z dnia 4 lutego 1994 r. o prawie autorskim i prawach pokrewnych – pod warunkiem, że praca została zaakceptowana do publikacji i opublikowana.

Oficyna Wydawnicza SGH posiada autorskie prawa majątkowe do wszystkich treści czasopisma. Zamieszczenie tekstu artykuły w repozytorium, na stronie domowej autora lub na innej stronie jest dozwolone o ile nie wiąże się z pozyskiwaniem korzyści majątkowych, a tekst wyposażony będzie w informacje źródłowe (w tym również tytuł, rok, numer i adres internetowy czasopisma).

Osoby zainteresowane komercyjnym wykorzystaniem zawartości czasopisma proszone są o kontakt z Redakcją.

Licencja CC-BY

Jak cytować
Hassan, A. N. O., Győri, Z., & Abdelrahman, R. E. K. (2022). Sustainable Development Goals Disclosure Practices through Integrated Reporting: An Empirical analysis on European Financial Institutions. Edukacja Ekonomistów I Menedżerów, 62(4). https://doi.org/10.33119/EEIM.2021.62.1
Pobierz cytowania
Endnote/Zotero/Mendeley (RIS)
BibTeX

Referencje

  1. Abeywardana, N. L. E. (2016). Compliance of integrated reporting disclosures with the international framework of integrated reporting – analysis of quoted public banking companies in Sri Lanka. The International Journal of Business & Management, 4 (3), 342–349.
  2. Adams, C. A. (2017). The Sustainable Development Goals, integrated thinking and the integrated report. Retrieved from: https://integratedreporting.org/wp-content/ uploads/2017/09/SDGs-and-the-integrated-report_full17.pdf (accessed: 15 June 2021).
  3. Adams, C. A., Druckman, P. B., & Picot, R. C. (2020). Sustainable Development Goals Disclosure (SDGD) Recommendations. Retrieved from: https://integratedreporting. org/wp-content/uploads/2020/01/ICAS5045_SDGD_Recommendations_A4_22 pp_ AW3–1.pdf (accessed: 15 June 2021).
  4. Albetairi, H. T. A., Kukreja, G., & Hamdan, A. (2018). Integrated reporting and financial performance Empirical evidences from Bahraini listed insurance companies. Accounting Finance Research, 7, 102–110.
  5. Appiagyei, K., Djajadikerta, H., & Xiang, E. (2016). Integrated reporting and firm performance: A research framework. ECU Business Doctoral and Emerging Scholars Colloquiumm, 123.
  6. Aureli, S. (2017). A comparison of content analysis usage and text mining in CSR corporate disclosure. International Journal of Digital Accounting Research, 17.
  7. Avrampou, A., Skouloudis, A., Iliopoulos, G., & Khan, N. (2019). Advancing the Sustainable Development Goals: Evidence from leading European banks. Sustainable Development. DOI:10.1002/sd.1938
  8. Bexell, M., & Jönsson, K. (2019). Country reporting on the Sustainable Development Goals – the politics of performance review at the global-national nexus. Journal of Human Development and Capabilities, 20 (4), 403–417.
  9. Bebbington, J., & Unerman, J. (2018). Achieving the United Nations Sustainable Development Goals: An enabling role for accounting research. Accounting Auditing and Accountability Journal., 31, 2–24.
  10. Cosma, S., Venturellei, A., Schwizer, P., & Boscia, V. (2020). Sustainable Development and European Banks: A Non-Financial Disclosure Analysis. Sustainability, 12, 6146. DOI:10.3390/su12156146
  11. Deegan, C, (2002). Introduction: The legitimizing effect of social and environmental disclosures – A theoretical foundation. Accounting Auditing and Accountability Journal, 2002, 15, 282–311.
  12. European Commission (2019). Financing Sustainable Growth. Retrieved from:: https:// ec.europa.eu/info/sites/default/files/business_economy_euro/banking_and_finance/ documents/200108-financing-sustainable-growth-factsheet_en.pdf (accessed: 2 July 2021).
  13. Fonseca, LM., Domingues, J. P., & Dima, A. M. (2020). Mapping the Sustainable
  14. Development Goals Relationships. Sustainability, 12, 3359. DOI:10.3390/su12083359 GABV (2021). Members. Retrieved from: https://www.gabv.org/members-2 (accessed: 2 July 2021).
  15. Gambetta, N., Azcarate-Llanes, F., Sierra-Garcia, L., & Garcia-Benau, M. A. (2021). Financial Institutions’ Risk Profile and Contribution to the Sustainable Development Goals. Sustainability, 13, 7738. https://doi.org/10.3390/su13147738
  16. Gibassier, D., Carol, C. A., & Jerome, T. (2019). Integrated Reporting and the Capitals’ Diffusion. Grenoble, France: Audencia Business School.
  17. Goyal, K. A., & Joshi, V. (2011). A Study of Social and Ethical Issues in Banking Industry, International Journal of Economics and Research, 2 (5), 49–57.
  18. GRI, UNGC, WBCSD (2015a). Linking the SDGs and GRI. Retrieved from: https:// sdgcompass.org/wp-content/uploads/2015/09/SDG-Compass-Linking-the-SDGsand-GRI.pdf (accessed: 15 June 2021).
  19. GRI, UNGC, WBCSD (2015b). SDG Compass. Retrieved from: https://sdgcompass.org/ (accessed: 15 June 2021).
  20. Guthrie, J., & Abeysekera, I. (2006). Content analysis of social, environmental reporting:
  21. what is new? Journal of Human Resource Costing & Accounting. 10 (2), 114–126. https://doi.org/10.1108/14013380610703120
  22. Győri, Zs., Madarasiné Szirmai, A., Csillag, S., & Bánhegyi, M. (2021a). Corporate Social Responsibility in Hungary. In: S. O. Idowu (Ed.), Current Global Practices of Corporate Social Responsibility. Chapter 9 (pp. 193–211). Berlin, Germany: Springer International Publishing.
  23. Győri, Zs., Khan, Y., & Szegedi, K. (2021b). Business Model and Principles of a ValuesBased Bank – Case Study of MagNet Hungarian Community Bank, Sustainability, 13 (16), 9239; https://doi.org/10.3390/su13169239.
  24. Haywood, L. K., & Wright, C. Y. (2019). Private sector contribution to SDG 3: health and Well-being – a South African case study. South Africa Journal of Science, 115(9–10), 21e24. https://doi.org/10.17159/sajs.2019/6452
  25. Hilario-Caballero, A., Garcia-Bernabeu, A., Salcedo, J. V., & Vercher, M. (2020). Tri-criterion model for constructing low-carbon mutual fund portfolios: A preference-based multi-objective genetic algorithm approach. International Journal of Environmental Research. Public Health, 17, 6324.
  26. Hörisch, J. (2021). The relation of COVID-19 to the UN sustainable development goals: implications for sustainability accounting, management and policy research. Sustainability Accounting, Management and Policy Journal, 12 (5), 877–888. https:// doi.org/10.1108/SAMPJ-08-2020–0277
  27. IIRC (2013). International framework. Retrieved from: http://integratedreporting. org/resource/ international-ir-framework (accessed: 15 June 2021).
  28. Ike, M., Donovan, J. D., Topple, C., & Masli, E. K. (2019). The process of selecting and rioritizing corporate sustainability issues: insights for achieving the Sustainable Development Goals. Journal of Cleaner Production, 236, 117661. https://doi.org/10.1016/j.jclepro.2019.117661
  29. ISO (2018). ISO 26000 and the SDGs. Retrieved from: https://www.iso.org/files/live/sites/isoorg/files/store/en/PUB100401.pdf (accessed: 15 June 2021).
  30. Izzo, M. F., Strologo, A. D., & Grana, F. (2020a). Learning from the Best: New Challenges and Trends in IR Reporters’ Disclosure and the Role of SDGs. Sustainability, 12, 5545. doi:10.3390/su12145545
  31. Izzo, M. F., Ciaburri, M., & Tiscini, R. (2020b). The challenge of sustainable development goal reporting: The first evidence from Italian listed companies. Sustainability, 12 (8), 3494.
  32. KPMG (2017). The Road Ahead: KPMG International Survey of Corporate Responsibility Reporting; KPMG International: Amstelveen, The Netherlands, 8, 792–793.
  33. Krippendor, K. (2018). Content Analysis, 4th ed. Thousand Oaks, CA, USA: SAGE.
  34. Lament, M. (2017). Quality of non-financial information reported by financial institutions. The example of Poland and Greece. Central European Review of Economics & Finance, 22 (6), 5–16.
  35. Lu, F., Kozak, R., Toppinen, A., D’Amato, D., & Wen, Z. (2017). Factors influencing levels of CSR disclosure by forestry companies in China. Sustainability, 9 (10), 1800.
  36. Miralles-Quirós, M. A. R. Í. A., Miralles-Quirós, J. L., & Arraiano, I. G. (2018). The value relevance of GRI reporting in European banks. European Journal of Applied Business Management, 4 (1), 1–16.
  37. Mori Junior, R., & Best, P. (2017). GRI G4 content index: Does it improve credibility and change the expectation – performance gap of GRI-assured sustainability reports? Sustainability Accounting, Management and Policy Journal, 8 (5), 571–594.
  38. Muff, K., Kapalka, A., & Dyllick, T. (2017). The Gap Frame – translating the SDGs into relevant national grand challenges for strategic business opportunities. International Journal of Management and Education. 15 (2), 363–383. https://doi.org/10.1016/j. ijme.2017.03.004
  39. Nicolò, G., Zanellato, G., & Tiron-Tudor, A. (2020). Integrated Reporting and European State-Owned Enterprises: A Disclosure Analysis Pre and Post 2014/95/EU.
  40. Sustainability. 12 (5):1908. https://doi.org/10.3390/su12051908
  41. Novokmet, A. K., & Rogošić, A. (2016). Bank sustainability reporting within the GRIG4 framework. Zeszyty Teoretyczne Rachunkowości, 88 (144), 109–123.
  42. Pizzi, S., Del Baldo, M., Caputo, F., & Venturelli, A. (2021). Voluntary disclosure of Sustainable Development Goals in mandatory non‐financial reports: The moderating role of cultural dimension. Journal of International Financial Management & Accounting, 33 (1), 83–106.
  43. Prasad, B. D. (2008). Content analysis. Research Methods for Social Work, 5, 1–20.
  44. PwC (2015). Make it Your Business: Engaging with the Sustainable Development Goals. London: PwC.
  45. PwC (2018). From Promise to Reality: Does Business Really Care about the SDGs? And what Needs to Happen to Turn Words into Action. London: PwC.
  46. Raith, M. G., & Siebold, N. (2018). Building business models around sustainable development goals. Journal of Business Models, 6 (2), 71–77.
  47. Rivera-Arrubla, Y. A., Zorio-Grima, A., & García-Benau, M. A. (2017). Integrated reports: disclosure level and explanatory factors. Social Responsibility Journal, 13 (1), 155–176.
  48. Rosati, F., & Faria, L. G. D. (2019). Addressing the SDGs in sustainability reports: the relationship with institutional factors. Journal of Cleaner Production, 215, 1312–
  49. https://doi.org/10.1016/j.jclepro.2018.12.107
  50. Rosati, F., & Faria, L. G. D. (2019). Business contribution to the Sustainable Development Agenda: Organizational factors related to early adoption of SDG reporting. Corporate Social Responsibility and Environmental. Management, 26, 588–597.
  51. Tsalis, T. A., Malamateniou, K. E., Koulouriotis, D., & Nikolaou, I. E. (2020). New challenges for corporate sustainability reporting: United Nations’ 2030 Agenda for sustainable development and the sustainable development goals. Corporate Social Responsibility and Environmental Management, 27 (4), 1617–1629.
  52. UNEP FI (2019). Principles for Responsible Banking. Retrieved from: https://www.unepfi.org/banking/bankingprinciples/ (accessed: 2 July 2021).
  53. United Nations (2015). Transforming our world: the 2030 Agenda for Sustainable Development. Retrieved from: https://www.un.org/ga/search/view_doc.asp?symbol=A/ RES/70/1&Lang=E, https://sdgs.un.org/goals (accessed: 15 June 2021).
  54. Van Zanten, J. A., & Van Tulder, R. (2018). Multinational enterprises and the Sustainable Development Goals: an institutional approach to corporate engagement. Journal of International Business Policy, 1(3-4), 208–233. https://doi.org/10.1057/s42214018–0008-x
  55. Van der Waal, J. W. H., & Thijssens, T. (2020). Corporate involvement in sustainable development Goals: exploring the territory. Journal of Cleaner Production, 252,
  56. https://doi.org/10.1016/j.jclepro.2019.119625 Wilson, P. (2017, Feb). Goal Setters. Economia, 57, 40e44.
  57. Williams, A., Whiteman, G., & Parker, J. N. (2019). Backstage interorganizational collaboration: corporate endorsement of the sustainable development goals. Academy of Management Discoveries, 5 (4), 367e395. https://doi.org/10.5465/amd.2018.0154