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Business and the SDGs: Examining the early disclosure of the SDGs in annual reports

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  • Lorren Kirsty Haywood
  • Mothusi Boihang

Abstract

The private sector has a critical role in terms of countries being able to meet the SDGs. We evaluate the extent to which South Africa’s top 100 listed companies have responded to the SDGs, through a review of their early disclosure of the SDGs in their annual reports. Of these companies, only 6% and 11% in 2016/2017 and 2017/2018 financial year ends respectively have incorporated the SDGs into their business model and strategies as reported. Even though there was an increase between the years, it was noted that only 2% of the companies in 2017 communicated how they incorporated and prioritised the SDGs within their business model and value creation proposition in their Integrated Report specifically. Without a defined business case for the adoption of the SDGs into business, the uptake will continue to be slower than required for the contribution of business in meeting the SDGs to be realised.

Suggested Citation

  • Lorren Kirsty Haywood & Mothusi Boihang, 2021. "Business and the SDGs: Examining the early disclosure of the SDGs in annual reports," Development Southern Africa, Taylor & Francis Journals, vol. 38(2), pages 175-188, March.
    • Handle: RePEc:taf:deveza:v:38:y:2021:i:2:p:175-188
    DOI: 10.1080/0376835X.2020.1818548
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    Cited by:

    1. Lokita Rizky Megawati & Arie Pratama, 2024. "Sustainable Development Goals in Corporate Reporting: Analysis of Economic, Social, and Environmental Disclosure (Survey among Public Listed Companies in Indonesia)," International Journal of Energy Economics and Policy, Econjournals, vol. 14(3), pages 625-638, May.
    2. CHIRVASE Ciprian-Sorin & ZAMFIR Andreea, 2023. "The Influence Of Digital Transformation In The Service Sector To Drive Sustainability," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 75(1), pages 109-120, April.
    3. Sarah Williams & David F. Murphy, 2023. "Learning from Each Other: UK Global Businesses, SMEs, CSR and the Sustainable Development Goals (SDGs)," Sustainability, MDPI, vol. 15(5), pages 1-17, February.
    4. Stawicka Ewa, 2023. "The Impact of Innovation on the Sustainable Development of Enterprises," Folia Oeconomica Stetinensia, Sciendo, vol. 23(2), pages 370-386, December.
    5. María Garrido-Ruso & Beatriz Aibar-Guzmán & Albertina Paula Monteiro, 2022. "Businesses’ Role in the Fulfillment of the 2030 Agenda: A Bibliometric Analysis," Sustainability, MDPI, vol. 14(14), pages 1-35, July.

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