A framework for implementing and reporting United Nations sustainable development goals in Spanish higher education institutions

Purpose This study aims to explore a holistic framework for implementing and reporting sustainable development goals (SDGs) in universities. The aim is to define elements of the content as well as the context, which will allow us to understand and compare sustainable development processes at the university level. Using the 2030 Agenda context, this research describes a university profile which is accountable to its stakeholders, thus aligning its sustainability report with the SDGs. Design/methodology/approach This research has considered the entire Spanish university system and relies on data collection from sustainability reports published by 50 public universities and 34 private universities. Through an analysis of the contents of public reports, the aim is to build an index like the social responsibility dissemination index, but specific to the 2030 Agenda in the university context. Findings The holistic model, based on a dissemination index, showed diverse methods of implementing and reporting contributions to the SDGs, with varying degrees of depth, priority, reach, suitability and visibility. The proposed index was also used as a classification variable to group Spanish universities into two conglomerates, one that leads the contribution to the 2030 Agenda and another that follows the previous ones. Research limitations/implications This research work could be extended to include any European university educational systems. Case studies could add qualitative value to the implementation of the SDGs. Originality/value As a pilot study, the developed index can be used to analyse the sustainability reports of Spanish universities to determine the use of reporting to render accounts to stakeholders.

Non-financial reporting in Spain. The effects of the adoption of the 2014 EU Directive

The Directive 2014/95/EU imposes new requirements regarding the disclosure of non-financial information (NFI). The aim of this paper is to analyse the NFI disclosed by Spanish listed companies. This is a pioneering study in Spain, since it was conducted during the first year in which NFI disclosure was mandatory, according to the requirements of the Spanish adaptation of Directive. We determine whether decisions on NFI reporting adopted in this respect (i.e. to do so within the management report or as a separate sustainability report) depend on the company’s characteristics. In addition, we consider whether the content of such reports differs significantly. Findings show that some Spanish companies do not disclose mandatory NFI. Larger and more profitable companies, which belong to specific sectors and have a sustainability committee, are more likely to disclose this information in a sustainability report. The contents of management and sustainability reports present significant differences. La Directiva 2014/95/UE impone nuevos requisitos en cuanto a la divulgación de información no financiera (IFN). El objetivo de este trabajo es analizar la IFN divulgada por las empresas cotizadas españolas. Se trata de un estudio pionero en España, ya que se realizó durante el primer año en el que la divulgación de IFN era obligatoria, según los requisitos de la adaptación española a la mencionada Directiva. Determinamos si las decisiones sobre la presentación de la información no financiera adoptadas al respecto (es decir, hacerlo dentro del informe de gestión o como un informe de sostenibilidad independiente) dependen de las características de la empresa. Además, estudiamos si el contenido de dichos informes difiere significativamente. Los resultados muestran que algunas empresas españolas no divulgan la información no financiera obligatoria. Las empresas más grandes y rentables, que pertenecen a sectores específicos y que tienen un comité de sostenibilidad, son más propensas a divulgar esta información en un informe de sostenibilidad. Los contenidos de las memorias de gestión y de sostenibilidad presentan diferencias significativas.

Linking Corporate Social Responsibility Reporting With the UN Sustainable Development Goals

The approval of the 17 Sustainable Development Goals (SDG) within the 2030 United Nations Agenda represents a historic mark for sustainable development, allowing to companies to seek solutions that add value and solve the greatest global challenges, by linking organizational strategies and global priorities. Thus, listed companies will need to be able to assess their impact on the SDGs and review their strategies accordingly. Therefore, reporting can play a key role by informing the progress of listed companies in alignment with the SDGs. This article aims to analyse how Portuguese listed company reporting includes their contributions toward the SDGs. The study methodology is based on content analysis of the sustainability reports (SR) and non-financial statements (NFS) published in 2017, seeking to characterize the Portuguese listed companies that are concerned with SDG-related disclosure. The results indicate that from a sample of 46 listed companies, only 12 published SR or NFS, but 9 companies made the alignment with the UN goals.

Evidenciação Ambiental: uma análise dos relatórios de sustentabilidade da Usina Hidrelétrica Itaipu com base na Global Reporting Initiative – GRI ## Environmental Disclosure: an analysis of the sustainability reports of the Itaipu Hydroelectric Plant based on the Global Reporting Initiative – GRI

Considerando que o setor de hidrelétricas causa impactos ambientais de larga escala e que a evidenciação ambiental vem se tornando cada vez mais relevante para as organizações, a presente pesquisa teve por objetivo avaliar a qualidade da evidenciação ambiental praticada nos relatórios de sustentabilidade da Usina Hidrelétrica Binacional Itaipu. Quanto à abordagem, este estudo fundamenta-se na pesquisa qualitativa, e quanto ao objeto, este estudo se classifica como uma pesquisa documental. Para atingir o objetivo desta pesquisa, a coleta dos dados foi proporcionada pelos relatórios de sustentabilidade da Usina Hidrelétrica Itaipu do período de 2014 a 2019, a partir da confrontação dos princípios apresentados pela Global Reporting Initiative para a elaboração do relatório com o conteúdo dos relatórios divulgados pela Itaipu. A análise dos relatórios indica que a Itaipu apresentou falhas quanto a aderência do princípio “comparabilidade”, ao omitir informação sobre os valores investidos nos projetos analisados, fazendo com que a leitura do stakeholder ficasse prejudicada, entretanto, é possível identificar que a Itaipu buscou manter-se alinhada com os demais princípios analisados. O presente estudo contribuiu por buscar preencher a lacuna sobre a análise de evidenciação ambiental de uma organização de relevância social como a Itaipu Binacional.ABSTRACTConsidering that the hydroelectric sector causes large-scale environmental impacts, and that environmental disclosure is becoming increasingly relevant for organizations, this research aimed to evaluate the quality of environmental disclosure practiced in the sustainability reports of the Binational Itaipu Hydroelectric Power Plant . As for the approach, this study is based on qualitative research, and as for the object, this study is classified as documentary research. To achieve the objective of this research, data collection was provided by the sustainability reports of the Itaipu Hydroelectric Power Plant from 2014 to 2019, based on the confrontation of the principles presented by the Global Reporting Initiative guidelines with the content of the reports disclosed by Itaipu. The analysis of the reports indicates that Itaipu failed to adhere to the "comparability" principle, by omitting information on the amounts invested in the projects analyzed, causing the stakeholder reading to be impaired, however, it is possible to identify that Itaipu sought to maintain aligned with the other principles analyzed. This study contributed by seeking to fill the gap on the analysis of environmental disclosure in an organization of social relevance such as Itaipu Binational.

Towards Effective Environmental Sustainability Reporting in the Large Industrial Sector of Bahrain

The industrial sector plays a vital role in economic development; therefore, there is a necessity to integrate sustainability into industrial development to maintain the economy and avoid any degradation impacts on the environment, and thereafter on society. Thus, do Bahraini companies have sustainability reports and if so, are these reports based on GRI guidelines? Has the status of their sustainability reports been analyzed? This research aims to examine the sustainability reports of companies by analyzing the status of sustainability aspects in their materiality matrices to assist in identifying and prioritizing the most significant sustainability issues for advancement in their future reporting and to improve their environmental performance. This study employs a content analysis approach and analyzes 11 reports from the period 2016–2020 for three companies in Bahrain’s large industrial sector. The study reveals that the companies using materiality analysis in their reporting benefit from better monitoring and measuring of their environmental performance, and from implementing SDGs. Furthermore, the study indicates that the utilization of a materiality matrix as a reporting tool can define and improve report contents by considering stakeholders’ views, consequently, improving the quality of the sustainability reports. The study concludes by proposing a set of recommendations.

Through the rhetoric art: CEO incentives in sustainability sensitive industries

Purpose This paper aims to explore the relationship between the readability of sustainability reports and chief executive officer (CEO) attributes, comprising monetary, non-monetary incentives and personal characteristics. Design/methodology/approach The study is based on an international sample of companies operating in sustainability-sensitive industries during 2016–2018. Findings The results prove that CEO monetary incentives, as well as CEO non-monetary incentives, negatively influence the readability of sustainability reports, revealed in a positive relationship with readability indexes, by providing reports with greater reading difficulty. Additionally, this study shows evidence about the relation of complementarity between these incentives. Other CEO characteristics have no significant effect on the readability of sustainability reports. Originality/value This research sheds the light on the role of CEO incentives in obfuscating sustainability information to portray the company, operating in sustainability-sensitive industries, in a favorable image.

The Link Between Sustainability Reporting and the Core Characteristics of Sustainable Human Resource Management

Background The concept of sustainable human resource management is becoming a core subject of sustainability reports. Current discussions in the literature focus on how to integrate human resource management (HRM) with sustainability issues and emphasise the concept of “sustainable human resource management” rather than “sustainability and human resource management.” This focus requires a more comprehensive company perspective through the lens of company goals, people, processes and the strategic orientation dimensions of an HRM–sustainability relationship. Within this perspective, new approaches are needed to concentrate on sustainable HRM issues. Research aims The aim of this study is to analyse the contents of the sustainability reports in terms of sustainable HR characteristics and HR orientation dimensions. The content analysis design is based on an integrated approach of the classification of sustainable HR characteristics through HR orientation dimensions. The sustainability reports of seven financial institutions from the Borsa Istanbul Sustainability Index (BIST) are analysed for the year 2019 in order to determine to which degree sustainable HR is actively involved in the sustainability reports. Methodology In this study, an in-depth content analysis is performed on corporate sustainability reports of selected companies in order to form the link between HR orientation and sustainability. This content analysis stands on the integration of two different approaches drawn from the literature (Ehnert, 2014; Ulrich, 1997). Findings The results revealed that there are significant differences between the people-oriented scores and process-oriented scores in private banks, while the scores are more balanced in public banks. Additionally, findings support the shift in the public sector from the traditional bureaucratic model to a new management approach that transfers private sector management techniques to the public sector.

Reaksi Investor atas Laporan Keberlanjutan: Keberagaman Gender Direksi dan Independensi Direksi sebagai Variabel Moderasi

The Triple Bottom Line approach makes the company start to consider its non-financial reports as an added value for its stakeholders. moderating gender diversity and independent directors. The study used judgment sampling in sampling. The number of samples is 132 data from industrial sector companies and mineral resources in the 2018 - 2020 SGX. The data analysis technique in this study uses multiple linear regression. Investor reactions are measured based on cumulative abnormal returns with an event span of seven days. Sustainability reports are measured by reference to the standard GRI index. The results show that the quality of sustainability reports has no significant effect on investor reactions, the gender diversity of directors is not significant in strengthening the relationship between sustainability reports and investor reactions, and the independence of directors plays a significant role in strengthening the relationship between the quality of sustainability reports and investor reactions. Keywords : Investors’ Reaction; Sutainability Report; Board Gender Diversity; Board Independence.