Original paper
Is SDG reporting substantial or symbolic? An examination of controversial and environmentally sensitive industries
Abstract
Although sustainability development goals look for the “common good”, the question of whether macro-objectives related to the fight against poverty, gender discrimination or environmental degradation affect firms’ financial results is not easily answered. This article examines whether sustainable development goal reporting is symbolic or substantive. We specifically analyze the role this reporting plays in companies belonging to controversial...
Paper Details
Title
Is SDG reporting substantial or symbolic? An examination of controversial and environmentally sensitive industries
Published Date
Mar 23, 2021
Volume
298
Pages
126781 - 126781
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Notes
History