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Exploring the role of companies and sustainability disclosure in achieving sustainable development goals: A focus on zero hunger and social inclusion

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  • Rodolfo Damiano
  • Chiara Di Maria

Abstract

The Agenda 2030 Sustainable Development Goals (SDGs) require collaboration between governments, individuals, and the business community. However, research is still needed to understand how companies should contribute to the SDGs. Notably, researchers acknowledge companies' reporting practices play a crucial role in connecting organizational behavior to sustainability, advocating for more inclusive and transparent reporting to enhance companies' contribution to sustainable development. Despite the extensive literature on sustainability disclosure, limited empirical studies focus on socially inclusive and dialogic reporting as a determinant of SDGs’ achievement. Focusing on the second SDG (“Zero hunger”), this study analyses 211 of the most relevant worldwide large public companies in achieving it. The results reveal that companies adopting more inclusive and dialogic reporting practices also make greater contributions to SDG2, thus underlining the significance of inclusive reporting in achieving SDGs.

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  • Rodolfo Damiano & Chiara Di Maria, 2024. "Exploring the role of companies and sustainability disclosure in achieving sustainable development goals: A focus on zero hunger and social inclusion," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 2715-2732, July.
    • Handle: RePEc:wly:corsem:v:31:y:2024:i:4:p:2715-2732
    DOI: 10.1002/csr.2712
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