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Through the Blurry Looking Glass—SDGs in the GRI Reports

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  • Áron Szennay

    (Doctoral School of Regional- and Economic Sciences, Széchenyi István University, 9026 Győr, Hungary
    Faculty of Finance and Accountancy, MTA-BGE Macroeconomic Sustainability Research Group, Budapest Business School–University of Applied Sciences, 1149 Budapest, Hungary)

  • Cecília Szigeti

    (Department of International and Theoretical Economics, Kautz Gyula Economics Faculty, Széchenyi István University, 9026 Győr, Hungary)

  • Norbert Kovács

    (Department of International and Theoretical Economics, Kautz Gyula Economics Faculty, Széchenyi István University, 9026 Győr, Hungary)

  • Dániel Róbert Szabó

    (Department of Economic Analysis, Kautz Gyula Economics Faculty, Széchenyi István University, 9026 Győr, Hungary)

Abstract

“Transforming our world: the 2030 Agenda for Sustainable Development” was agreed upon in 2015 by the global community and proposes 17 Sustainable Development Goals (SDG) for the period between 2015 and 2030. Since the greater integration of goals was an explicit claim, there are numerous overlaps among them. One of the novelties of the SDGs is that, in order to achieve the set goals, the Agenda 2030 addresses not only the states but the businesses as well. In our study, the relationships between the SDGs were analyzed on the base of the Global Reporting Initiative (GRI) indicators linked to the goals. The analysis was carried out by cluster analysis. Our results indicate that there is a strong relationship to be found among nine of the 17 SDGs. That relationship is mainly technical, which is caused by the number of aligned (genuine) GRI indicators. Though there are relationships between the SDGs as well, their strength is much weaker. According to our classification of SDGs, we suggest that the gap of business attention among SDGs is smaller than it is showed by KPMG.

Suggested Citation

  • Áron Szennay & Cecília Szigeti & Norbert Kovács & Dániel Róbert Szabó, 2019. "Through the Blurry Looking Glass—SDGs in the GRI Reports," Resources, MDPI, vol. 8(2), pages 1-17, May.
    • Handle: RePEc:gam:jresou:v:8:y:2019:i:2:p:101-:d:234969
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    References listed on IDEAS

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