La disclosure degli obiettivi di sviluppo sostenibile nella rendicontazione non finanziaria

Abstract

The work aims to examine whether Corporate Social Responsibility activities (CSR) in Italian listed companies, which prepare financial statements of sustainability, they align to the standards established by the UN and if they are communicated on the outside. To promote the transition from the traditional production system linear economy and consumption in a circular economy, already in 2014 the United Nations Environment Program (UNEP, 2014) developed a policy framework that encourages and promotes sustainability environmental. With Agenda 2030, the action program signed by the governments of 193 UN member countries, 17 Development Goals are identified Sustainable to reduce inequalities between countries and to improve the quality of life (Sustainable Development Goals, SDGs), reported to people, planet and prosperity, to be achieved in the next 15 years starting from 2016 and one to 2030 (Zapatrina, 2016). According to some authors, however, the achievement of the SDGs is hampered by limited knowledge of the impact of sustainability practices on the SDGs themselves (Schonherr et al., 2017). On these premises, the work intends to analyze, whether the disclosure of CSR activities of listed companies aligns with the SDGs and, it is proposed to verify whether the sectors classified as pollutants disclose in the framework of sustainability reporting information that affects the state of health of the environment and if it exists, as some authors claim (Dang et al., 2018), a correlation between company size, key variable of corporate disclosure, and the level of disclosure environmental.