Exploring companies’ dialogue on Sustainable Development Goals (SDGs) through sustainability reporting and annual general meetings

Michele Guidi, Sonia Vitali and Marco Giuliani

Sustainability Accounting, Management and Policy Journal, 2025, vol. 16, issue 7, 218-250

Abstract: Purpose - This paper explores the dialogue between companies and shareholders regarding Sustainable Development Goals (SDGs) during annual general meetings (AGMs). The aim is to understand the interaction between sustainability reports and the dynamics that unfold during company AGMs. Design/methodology/approach - Inductive content analysis was used to scrutinise the AGMs and sustainability reports (SR) of 32 Italian listed companies; the SDGs and their associated targets were used as a coding framework. Theoretical perspectives from legitimacy theory and agency theory were adopted. Findings - The findings highlight a notable level of shareholder interest in SDG-related matters. Corporate reporting and specifically sustainability reporting, as well as governance practices including AGMs, provide platforms for dialogue to address SDG concerns. However, the study revealed that few companies were effectively using SR and AGMs to engage in meaningful dialogue with their shareholders about the SDGs. The approach to SDGs was rather superficial in most cases. Practical implications - The paper provides actionable insights for companies about how to integrate shareholder concerns into their activities and reporting practices. Social implications - Enhancing the transparency of corporate sustainability efforts and addressing stakeholder concerns may enable businesses to build trust and drive collective action toward achieving the SDGs. Originality/value - This research makes an original contribution through its qualitative approach to exploring in depth the dialogue between companies and shareholders about SDG issues.

Keywords: Sustainable Development Goals; SDG; Sustainability report; Annual general meeting; AGM (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eme:sampjp:sampj-08-2023-0615

DOI: 10.1108/SAMPJ-08-2023-0615

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