Empirical Analysis of Social Enterprises and Their Impact on Sustainable Development Goals

Elisabet Gómez‐González, Elisa Isabel Cano‐Montero, Jesús Fernando Santos‐Peñalver and Julián Chamizo‐González

Sustainable Development, 2025, vol. 33, issue S1, 1355-1375

Abstract: The research presents an overview of the Special Employment Centres (SECs) in the reporting of information on Sustainable Development Goals, as the sector, size, and economic–financial results influence in different ways when it comes to facing the Sustainable Development Goals by these companies. This work is based on an empirical study applying a quantitative methodology in 194 social economy companies with data from 2020. The results indicate that most SECs do not present information related to SDGs, and those that do not address them to the same extent. Largest companies present the most information on SDGs. However, there is an inverse relationship in terms of liquidity and profitability. Companies with the worst liquidity and lowest profitability are the ones that offer the most information about the SDGs. This research contributes to improving the disclosure and transparency of sustainability information in social economy enterprises and provides indicators on sustainability management, useful for the analysis of subsidy management.

Date: 2025
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https://doi.org/10.1002/sd.70067

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Persistent link: https://EconPapers.repec.org/RePEc:wly:sustdv:v:33:y:2025:i:s1:p:1355-1375

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