{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,6,19]],"date-time":"2026-06-19T10:22:56Z","timestamp":1781864576734,"version":"3.54.5"},"reference-count":99,"publisher":"Wiley","issue":"4","license":[{"start":{"date-parts":[[2020,2,14]],"date-time":"2020-02-14T00:00:00Z","timestamp":1581638400000},"content-version":"vor","delay-in-days":0,"URL":"http:\/\/onlinelibrary.wiley.com\/termsAndConditions#vor"}],"content-domain":{"domain":["onlinelibrary.wiley.com"],"crossmark-restriction":true},"short-container-title":["Corp Soc Responsibility Env"],"published-print":{"date-parts":[[2020,7]]},"abstract":"<jats:title>Abstract<\/jats:title><jats:p>Complying with the requirements of sustainability development is a very high priority for the business community. The United Nations' 2030 Agenda and its 17 Sustainable Development Goals (UN_SDGs) pose new challenges for firms, which have to adjust their operations and strategies to the requirements of SDGs. In this context, this paper aims to develop a methodological framework for evaluating the level of alignment of corporate sustainability reporting practices with the scope of UN_SDGs. Based on disclosure topics from Global Reporting Initiative and a scoring system, an evaluation framework was developed in order to assess the quality of information published in sustainability reports with respect to each UN_SDG. An empirical analysis was performed in a sample of sustainability reports in order to examine the structure and the applicability of the proposed methodological framework. The outcomes of the empirical analysis reflect some implications for future research on the UN_SDG reporting practices.<\/jats:p>","DOI":"10.1002\/csr.1910","type":"journal-article","created":{"date-parts":[[2020,2,14]],"date-time":"2020-02-14T12:43:42Z","timestamp":1581684222000},"page":"1617-1629","update-policy":"https:\/\/doi.org\/10.1002\/crossmark_policy","source":"Crossref","is-referenced-by-count":527,"title":["New challenges for corporate sustainability reporting: United Nations' 2030 Agenda for sustainable development and the sustainable development goals"],"prefix":"10.1002","volume":"27","author":[{"given":"Thomas A.","family":"Tsalis","sequence":"first","affiliation":[{"name":"Business and Environmental Technology Economics Lab Department of Environmental Engineering, Democritus University of Thrace  Xanthi Greece"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Kyveli E.","family":"Malamateniou","sequence":"additional","affiliation":[{"name":"Business and Environmental Technology Economics Lab Department of Environmental Engineering, Democritus University of Thrace  Xanthi Greece"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Dimitrios","family":"Koulouriotis","sequence":"additional","affiliation":[{"name":"Department of Production and Management Engineering Democritus University of Thrace  Xanthi Greece"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-2607-3545","authenticated-orcid":false,"given":"Ioannis E.","family":"Nikolaou","sequence":"additional","affiliation":[{"name":"Business and Environmental Technology Economics Lab Department of Environmental Engineering, Democritus University of Thrace  Xanthi Greece"}],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"311","published-online":{"date-parts":[[2020,2,14]]},"reference":[{"key":"e_1_2_7_2_1","doi-asserted-by":"publisher","DOI":"10.2307\/255740"},{"key":"e_1_2_7_3_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.aos.2008.02.005"},{"key":"e_1_2_7_4_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jclepro.2015.07.063"},{"key":"e_1_2_7_5_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.ijme.2017.03.006"},{"key":"e_1_2_7_6_1","doi-asserted-by":"publisher","DOI":"10.1007\/s10551-008-9806-0"},{"key":"e_1_2_7_7_1","doi-asserted-by":"publisher","DOI":"10.1002\/bsd2.36"},{"key":"e_1_2_7_8_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.ijme.2017.02.010"},{"key":"e_1_2_7_9_1","doi-asserted-by":"publisher","DOI":"10.1002\/sd.1938"},{"key":"e_1_2_7_10_1","doi-asserted-by":"crossref","unstructured":"Bebbington J.(2000).Sustainable development: a review of the international development business and accounting literature. Univ of Aberdeen Acct Finance & Mgmt Working Paper No. 00\u201017.","DOI":"10.2139\/ssrn.257434"},{"key":"e_1_2_7_11_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.cpa.2017.06.002"},{"key":"e_1_2_7_12_1","doi-asserted-by":"publisher","DOI":"10.1108\/AAAJ-05-2017-2929"},{"key":"e_1_2_7_13_1","volume-title":"Social responsibility of the businessman","author":"Bowen H. R.","year":"1953"},{"key":"e_1_2_7_14_1","doi-asserted-by":"publisher","DOI":"10.1002\/bse.506"},{"key":"e_1_2_7_15_1","doi-asserted-by":"publisher","DOI":"10.1002\/(SICI)1099-0836(199705)6:2<104::AID-BSE102>3.0.CO;2-T"},{"key":"e_1_2_7_16_1","doi-asserted-by":"publisher","DOI":"10.1002\/csr.1733"},{"key":"e_1_2_7_17_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jclepro.2005.08.013"},{"key":"e_1_2_7_18_1","doi-asserted-by":"publisher","DOI":"10.2308\/accr-10218"},{"key":"e_1_2_7_19_1","doi-asserted-by":"publisher","DOI":"10.1002\/bsd2.37"},{"key":"e_1_2_7_20_1","doi-asserted-by":"publisher","DOI":"10.1111\/j.1468-2370.2009.00276.x"},{"key":"e_1_2_7_21_1","doi-asserted-by":"publisher","DOI":"10.1016\/S0921-8009(02)00272-0"},{"key":"e_1_2_7_22_1","volume-title":"Cannibals with forks: The triple bottom line of 21st century business","author":"Elkington J.","year":"1998"},{"key":"e_1_2_7_23_1","doi-asserted-by":"publisher","DOI":"10.1504\/IJEWM.2011.039466"},{"key":"e_1_2_7_24_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.ecolecon.2003.08.005"},{"key":"e_1_2_7_25_1","doi-asserted-by":"publisher","DOI":"10.1080\/00014788.1979.9729168"},{"key":"e_1_2_7_26_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.spc.2016.04.002"},{"key":"e_1_2_7_27_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.ijpe.2012.01.035"},{"key":"e_1_2_7_28_1","doi-asserted-by":"publisher","DOI":"10.1002\/csr.1738"},{"key":"e_1_2_7_29_1","unstructured":"Global Reporting Initiative (GRI) & United Nations Global Compact (UN Global Compact). (2017).Business reporting on the SDGs. An analysis of the goals and targets."},{"key":"e_1_2_7_30_1","unstructured":"Global Reporting Initiative (GRI) & United Nations Global Compact (UN Global Compact). (2018).Business reporting on the SDGs. Integrating the SDGs into corporate reporting: A practical guide."},{"key":"e_1_2_7_31_1","unstructured":"Global Reporting Initiative (GRI) United Nations Global Compact (UN Global Compact) & World Business Council for Sustainable Development (WBCSD). (2015).SDG Compass: The guide for business action on the SDGs."},{"key":"e_1_2_7_32_1","unstructured":"Global Reporting Initiative (GRI) United Nations Global Compact (UN Global Compact) & World Business Council for Sustainable Development (WBCSD). (2017).SDG Compass. Linking the SDGs and GRI."},{"key":"e_1_2_7_33_1","unstructured":"Global Reporting Initiative. (GRI). (2018).Consolidated Set of GRI Sustainability Reporting Standards2018."},{"key":"e_1_2_7_34_1","doi-asserted-by":"crossref","unstructured":"Gonzalez\u2010Perez M. A(2016).Climate Change and the 2030 Corporate Agenda for Sustainable Development Climate Change and the 2030 Corporate Agenda for Sustainable Development(Advances in Sustainability and Environmental Justice Vol. 19) Emerald Group Publishing Limited pp.1\u20136.https:\/\/doi.org\/10.1108\/S2051-503020160000019005.","DOI":"10.1108\/S2051-503020160000019005"},{"key":"e_1_2_7_35_1","doi-asserted-by":"publisher","DOI":"10.3390\/su11051381"},{"key":"e_1_2_7_36_1","unstructured":"Gray M. R. &Milne M.(2013).Towards reporting on the triple bottom line: mirages methods and myths. The Triple Bottom Line (pp. 92\u2013102): Routledge."},{"key":"e_1_2_7_37_1","doi-asserted-by":"publisher","DOI":"10.1108\/EUM0000000004617"},{"key":"e_1_2_7_38_1","doi-asserted-by":"publisher","DOI":"10.3390\/su10124808"},{"key":"e_1_2_7_39_1","doi-asserted-by":"publisher","DOI":"10.1007\/s11135-014-0155-z"},{"key":"e_1_2_7_40_1","doi-asserted-by":"publisher","DOI":"10.2307\/258963"},{"key":"e_1_2_7_41_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.socec.2010.02.001"},{"key":"e_1_2_7_42_1","doi-asserted-by":"publisher","DOI":"10.2307\/2490597"},{"key":"e_1_2_7_43_1","unstructured":"International Institute for Sustainable Development (IISD) Deloitte & Touche (DT) & Business Council for Sustainable Development (BCSD). (1992).Business strategy for sustainable development: Leadership and accountability for the 90s: International Institute for Sustainable Development."},{"key":"e_1_2_7_44_1","doi-asserted-by":"publisher","DOI":"10.1111\/j.1467-646X.2007.01010.x"},{"key":"e_1_2_7_45_1","doi-asserted-by":"publisher","DOI":"10.1002\/pa.1619"},{"issue":"2","key":"e_1_2_7_46_1","first-page":"38","article-title":"The Sustainable Development Goals and business","volume":"5","author":"Jones P.","year":"2016","journal-title":"International Journal of Sales, Retailing and Marketing"},{"key":"e_1_2_7_47_1","doi-asserted-by":"publisher","DOI":"10.1002\/bse.511"},{"key":"e_1_2_7_48_1","doi-asserted-by":"publisher","DOI":"10.18356\/6f5fab5e-en"},{"key":"e_1_2_7_49_1","doi-asserted-by":"publisher","DOI":"10.1002\/csr.1721"},{"key":"e_1_2_7_50_1","doi-asserted-by":"publisher","DOI":"10.1002\/sd.1582"},{"key":"e_1_2_7_51_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.socec.2006.12.061"},{"key":"e_1_2_7_52_1","doi-asserted-by":"publisher","DOI":"10.1023\/A:1023383229086"},{"key":"e_1_2_7_53_1","doi-asserted-by":"publisher","DOI":"10.1016\/S0195-9255(98)00019-5"},{"key":"e_1_2_7_54_1","doi-asserted-by":"publisher","DOI":"10.1007\/s10551-012-1543-8"},{"key":"e_1_2_7_55_1","doi-asserted-by":"publisher","DOI":"10.1002\/csr.213"},{"key":"e_1_2_7_56_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.ecolind.2011.04.033"},{"key":"e_1_2_7_57_1","doi-asserted-by":"publisher","DOI":"10.1002\/csr.26"},{"key":"e_1_2_7_58_1","doi-asserted-by":"publisher","DOI":"10.1108\/17471111011083446"},{"key":"e_1_2_7_59_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.spc.2016.06.003"},{"key":"e_1_2_7_60_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jclepro.2018.02.042"},{"key":"e_1_2_7_61_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.ecolind.2013.04.005"},{"key":"e_1_2_7_62_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.spc.2018.10.004"},{"key":"e_1_2_7_63_1","doi-asserted-by":"publisher","DOI":"10.1002\/(SICI)1097-0266(199710)18:9<697::AID-SMJ909>3.0.CO;2-C"},{"key":"e_1_2_7_64_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.resourpol.2014.04.002"},{"key":"e_1_2_7_65_1","doi-asserted-by":"publisher","DOI":"10.1007\/s10551-012-1420-5"},{"key":"e_1_2_7_66_1","doi-asserted-by":"publisher","DOI":"10.1108\/CG-11-2017-0268"},{"key":"e_1_2_7_67_1","doi-asserted-by":"publisher","DOI":"10.1002\/csr.1741"},{"key":"e_1_2_7_68_1","doi-asserted-by":"publisher","DOI":"10.1108\/13563280210436781"},{"key":"e_1_2_7_69_1","doi-asserted-by":"publisher","DOI":"10.1002\/bsd2.33"},{"key":"e_1_2_7_70_1","doi-asserted-by":"publisher","DOI":"10.1002\/csr.1766"},{"key":"e_1_2_7_71_1","doi-asserted-by":"publisher","DOI":"10.1002\/csr.1299"},{"key":"e_1_2_7_72_1","doi-asserted-by":"publisher","DOI":"10.1002\/bse.3280010104"},{"key":"e_1_2_7_73_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jclepro.2018.12.107"},{"key":"e_1_2_7_74_1","doi-asserted-by":"publisher","DOI":"10.1002\/csr.1705"},{"key":"e_1_2_7_75_1","doi-asserted-by":"publisher","DOI":"10.1002\/(SICI)1097-0266(199804)19:4<363::AID-SMJ974>3.0.CO;2-H"},{"key":"e_1_2_7_76_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jclepro.2018.09.242"},{"key":"e_1_2_7_77_1","doi-asserted-by":"publisher","DOI":"10.1002\/sd.1666"},{"key":"e_1_2_7_78_1","doi-asserted-by":"publisher","DOI":"10.1002\/sd.1623"},{"key":"e_1_2_7_79_1","doi-asserted-by":"publisher","DOI":"10.18356\/cfb5b8b6-en"},{"key":"e_1_2_7_80_1","doi-asserted-by":"crossref","unstructured":"Schramade W.(2017a).Investing in the UN Sustainable Development Goals.","DOI":"10.2139\/ssrn.2968791"},{"key":"e_1_2_7_81_1","doi-asserted-by":"publisher","DOI":"10.1111\/jacf.12236"},{"key":"e_1_2_7_82_1","doi-asserted-by":"publisher","DOI":"10.5465\/amr.1995.9512280026"},{"key":"e_1_2_7_83_1","doi-asserted-by":"publisher","DOI":"10.1002\/csr.215"},{"issue":"1","key":"e_1_2_7_84_1","first-page":"94","article-title":"Investors, corporate social performance and information disclosure: An empirical study","volume":"53","author":"Spicer B. H.","year":"1978","journal-title":"The Accounting Review"},{"key":"e_1_2_7_85_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.ijme.2017.02.009"},{"key":"e_1_2_7_86_1","doi-asserted-by":"publisher","DOI":"10.1002\/csr.1698"},{"key":"e_1_2_7_87_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jclepro.2017.10.201"},{"key":"e_1_2_7_88_1","first-page":"65","article-title":"Towards corporate sustainability under global agenda 2030: Insights from Brazilian Forest companies","volume":"2","author":"Tauszig J.","year":"2017","journal-title":"BioProducts Business"},{"key":"e_1_2_7_89_1","doi-asserted-by":"publisher","DOI":"10.18356\/2ae5911c-en"},{"key":"e_1_2_7_90_1","doi-asserted-by":"publisher","DOI":"10.1504\/IJGW.2018.093120"},{"key":"e_1_2_7_91_1","doi-asserted-by":"publisher","DOI":"10.1002\/csr.178"},{"key":"e_1_2_7_92_1","volume-title":"Earth summit: Agenda 21, the United Nations programme of","author":"United Nations (UN)","year":"1992"},{"key":"e_1_2_7_93_1","unstructured":"United Nations (UN). (2015).Trasforming our world: The 2030 Agenda for sustainable development"},{"key":"e_1_2_7_94_1","doi-asserted-by":"publisher","DOI":"10.1016\/S0195-9255(00)00049-4"},{"key":"e_1_2_7_95_1","doi-asserted-by":"publisher","DOI":"10.1177\/0007650309353061"},{"key":"e_1_2_7_96_1","doi-asserted-by":"publisher","DOI":"10.1016\/0361-3682(82)90025-3"},{"key":"e_1_2_7_97_1","unstructured":"World Business Council for Sustainable Developmen (WBCSD). (2000).Eco\u2010efficiency. Creating more value with less impact. World Business Council for Sustainable Development Geneva 32."},{"key":"e_1_2_7_98_1","first-page":"1","article-title":"World commission on environment and development","volume":"17","author":"World Commission on Environment and Development (WCED)","year":"1987","journal-title":"Our common future"},{"key":"e_1_2_7_99_1","doi-asserted-by":"publisher","DOI":"10.1007\/s10551-015-2597-1"},{"key":"e_1_2_7_100_1","doi-asserted-by":"crossref","unstructured":"Yiu L. &Saner R.(2017).Business Diplomacy in Implementing the Global 2030 Development Agenda: Core Competencies Needed at the Corporate and Managerial Level. In International Business Diplomacy: How can Multinational Corporations Deal with Global Challenges? (pp. 33\u201358): Emerald Publishing Limited.","DOI":"10.1108\/S1877-636120170000018001"}],"container-title":["Corporate Social Responsibility and Environmental Management"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/api.wiley.com\/onlinelibrary\/tdm\/v1\/articles\/10.1002%2Fcsr.1910","content-type":"application\/pdf","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/onlinelibrary.wiley.com\/doi\/pdf\/10.1002\/csr.1910","content-type":"application\/pdf","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/onlinelibrary.wiley.com\/doi\/full-xml\/10.1002\/csr.1910","content-type":"application\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/onlinelibrary.wiley.com\/doi\/pdf\/10.1002\/csr.1910","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2023,9,2]],"date-time":"2023-09-02T18:02:05Z","timestamp":1693677725000},"score":1,"resource":{"primary":{"URL":"https:\/\/onlinelibrary.wiley.com\/doi\/10.1002\/csr.1910"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2020,2,14]]},"references-count":99,"journal-issue":{"issue":"4","published-print":{"date-parts":[[2020,7]]}},"alternative-id":["10.1002\/csr.1910"],"URL":"https:\/\/doi.org\/10.1002\/csr.1910","archive":["Portico"],"relation":{},"ISSN":["1535-3958","1535-3966"],"issn-type":[{"value":"1535-3958","type":"print"},{"value":"1535-3966","type":"electronic"}],"subject":[],"published":{"date-parts":[[2020,2,14]]},"assertion":[{"value":"2019-07-17","order":0,"name":"received","label":"Received","group":{"name":"publication_history","label":"Publication History"}},{"value":"2020-01-09","order":1,"name":"accepted","label":"Accepted","group":{"name":"publication_history","label":"Publication History"}},{"value":"2020-02-14","order":2,"name":"published","label":"Published","group":{"name":"publication_history","label":"Publication History"}}]}}