Companies’ sustainability disclosure and contrast to hunger: the role of social inclusion

Abstract

In order to achieve the sustainable development goals (SDGs) stated in the Agenda 2030, different actors at each level of society are involved. In particular, companies play a key role and have started to disclose their contribution to SDGs through their sustainability reports. In this work, we focus on the second sustainable goal, ‘Zero hunger’, and analyse which factors are linked with higher sustainable nutrition scores reported by a sample of companies considered as the most influential for the achievement of SDGs. In particular, we investigate the association between nutrition scores, the presence of a corporate social responsibility committee within companies and their reported level of social inclusion, testing if the latter can play a mediating role.