Building Private Sector Engagement Strategy and Monitoring Changes at the Corporate Level: Study of Corporate Disclosures on SDGs

Himanshu Shekhar (), P. D. Jose () and Venkatachalam Anbumozhi ()
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Himanshu Shekhar: Indian Institute of Management Bangalore
P. D. Jose: Indian Institute of Management Bangalore
Venkatachalam Anbumozhi: Economic Research Institute for ASEAN and East Asia (ERIA)

Chapter 16 in Sustainable Development Goals and Pandemic Planning, 2022, pp 629-652 from Springer

Abstract: Abstract To achieve SDGs, private sector should be fully on board. Corporate reporting on SDGs has been defined as a promising approach to disclose a firm’s journey towards achieving the SDGs and can be used to embed the SDGs in organizations’ thinking and operations. Environmental disclosures, which is one part of integrated reporting, considered the more developed among non-financial disclosures, are also limited to western contexts, large firms, and polluting industries. This chapter examines the disclosure practices of companies in South East Asia and firms in its neighbouring region. The findings highlight the importance of integrated reporting in achieving SDGs and the need to consider the reporting consistency and quality factors that can influence both best practices and theory on corporate disclosures. The analysis on governance parameters highlights the divide between developing and developed countries in their effectiveness in driving voluntary disclosures from firms. It recommends harmonization of reporting guidelines to inspire industry sectors and corporates to drive transformation in support of SDGs.

Keywords: Corporate non financial disclosure; Environmental disclosure; Integrated Reporting Value Creation; SDGs (search for similar items in EconPapers)
JEL-codes: D21 D22 Q57 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-981-16-6734-3_16

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DOI: 10.1007/978-981-16-6734-3_16

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