Dissemination analysis of SDGs in sustainability reports to enhance corporate communication strategy

  1. Pilar Buil 1
  2. ElenaL. Sanjurjo-San Marti 2
  3. JoséA. Alfaro-Tan 2
  1. 1 Universitat Internacional de Catalunya
    info

    Universitat Internacional de Catalunya

    Barcelona, España

    ROR https://ror.org/00tse2b39

  2. 2 Universidad de Navarra
    info

    Universidad de Navarra

    Pamplona, España

    ROR https://ror.org/02rxc7m23

Revista:
Management Letters / Cuadernos de Gestión

ISSN: 1131-6837

Any de publicació: 2024

Volum: 24

Número: 1

Pàgines: 73-84

Tipus: Article

DOI: 10.5295/CDG.221876JA SCOPUS: 2-s2.0-85188246496 WoS: WOS:001100975100001 DIALNET GOOGLE SCHOLAR lock_openAccés obert editor

Altres publicacions en: Management Letters / Cuadernos de Gestión

Resum

The Sustainable Development Goals (SDGs) are at the heart of the management of public and private enterprises. Organizations have incorporated the SDGs into their business strategy by developing actions that they disseminate in their reports. In the last decade, academic research has paid special attention to this development, publishing a growing number of studies on the subject with the emergence of a specific line of research in the area of sustainability: sustainability reporting. In this context, this paper aims to show a methodology that serves as a tool to analyze the disclosure of SDGs in the sustainability reports. This methodology has three stages. First, a lexicographic analysis of sustainability reports has been carried out, second, a correspondence analysis, and third, outlining through “guided questions” how the information obtained can be useful to analyze SDG communication strategy. For further illustration the methodology has been applied to a company in the Spanish agrifood sector: Ebro Foods. This work has both academic and professional implications by providing a guideline for SDG dissemination analysis in sustainability reports and, on the other hand, by providing the business world with an analysis tool that serves to improve communication strategies in the field of sustainability.

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