Sustainable development goals: evidence from technology and telecommunication sectors from the UK and Australia

Madiha Sarwar, Nadia Gulko and Nicola Wood

International Journal of Accounting, Auditing and Performance Evaluation, 2025, vol. 21, issue 3/4, 373-397

Abstract: The sustainable development goals (SDGs) formulated by the UN are based on the concept of a shared plan to achieve a more sustainable future for all. This poses a significant challenge for companies to address sustainability issues within their corporate structure and policies. Purpose of our paper is to examine disclosure on the SDGs in corporate reports and on websites of FTSE100 and ASX100 companies in the UK and Australia's Technology and Telecommunication sectors. The results of content analysis of 19 reports and 12 websites show that although most companies in the sample indicate their commitment to SDGs, the effectiveness of SDGs reporting can be enhanced. The findings reveal SDGs disclosure in UK companies has a different focus than in Australian companies. It is also noted that the industry characteristics influence SDGs reporting. We offer several implications for policymakers, management, stakeholders, and academics, and highlight opportunities for future research.

Keywords: sustainable development goals (SDGs) reporting; technology and telecommunication sector; content analysis; annual and sustainability reports; UK; Australia. (search for similar items in EconPapers)
Date: 2025
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