Through the Blurry Looking Glass—SDGs in the GRI Reports

Áron Szennay, Cecília Szigeti, Norbert Kovács and Dániel Róbert Szabó
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Áron Szennay: Doctoral School of Regional- and Economic Sciences, Széchenyi István University, 9026 Győr, Hungary
Cecília Szigeti: Department of International and Theoretical Economics, Kautz Gyula Economics Faculty, Széchenyi István University, 9026 Győr, Hungary
Norbert Kovács: Department of International and Theoretical Economics, Kautz Gyula Economics Faculty, Széchenyi István University, 9026 Győr, Hungary
Dániel Róbert Szabó: Department of Economic Analysis, Kautz Gyula Economics Faculty, Széchenyi István University, 9026 Győr, Hungary

Resources, 2019, vol. 8, issue 2, 1-17

Abstract: “Transforming our world: the 2030 Agenda for Sustainable Development” was agreed upon in 2015 by the global community and proposes 17 Sustainable Development Goals (SDG) for the period between 2015 and 2030. Since the greater integration of goals was an explicit claim, there are numerous overlaps among them. One of the novelties of the SDGs is that, in order to achieve the set goals, the Agenda 2030 addresses not only the states but the businesses as well. In our study, the relationships between the SDGs were analyzed on the base of the Global Reporting Initiative (GRI) indicators linked to the goals. The analysis was carried out by cluster analysis. Our results indicate that there is a strong relationship to be found among nine of the 17 SDGs. That relationship is mainly technical, which is caused by the number of aligned (genuine) GRI indicators. Though there are relationships between the SDGs as well, their strength is much weaker. According to our classification of SDGs, we suggest that the gap of business attention among SDGs is smaller than it is showed by KPMG.

Keywords: sustainable development; corporate sustainability reporting; sustainable development goals; SDG; GRI (search for similar items in EconPapers)
JEL-codes: Q1 Q2 Q3 Q4 Q5 (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (3)

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