SDG measurement and disclosure by ASX150

Subramaniam, Navaneetham, Mori Junior, Renzo, Akbar, Suraiyah, Ji, Hui and Situ, Hui 2019. SDG measurement and disclosure by ASX150. Available at: https://researchrepository.rmit.edu.au/esploro/out...

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Abstract

The present study assesses the extent to which the top 150 Australian Securities Exchange companies (ASX 150) by market capitalisation (as at 1st July 2019)2 are integrating and disclosing their uptake of the SDGs in their business strategies and annual reporting processes. Data analyses is based on the content analysis of annual reports, and separate sustainability and integrated reports of the ASX150 with the financial year ending in 2018. The analysis aimed to identify systematic trends in SDG measurement and reporting by the ASX150, including their awareness, approach, commitment, governance, and integration of SDGs. A coding list was established based on a review of the SDG Business Compass Guide3 the Global Reporting Initiative (GRI) Standards4, and recent past surveys, namely the following three studies: 1. 'SDG Reporting Challenge' by PricewaterhouseCoopers (PWC, 2018) that involved 729 companies from 21 countries and territories and six broad industry sectors.5 2. 'How to Report on the SDGs' by KPMG (2018) where the sample was the G250.6 The G250 refers to the world's 250 largest companies by revenue based on the Fortune 500 ranking. 3. 'ASX 20 Disclosures on the Sustainable Development Goals' by Think Impact (2018) that examined the largest 20 Australian publicly listed companies (by market capitalisation) with a 2017 year end.

Item Type:	Monograph (UNSPECIFIED)
Date Type:	Publication
Status:	Published
Schools:	Business (Including Economics)
Last Modified:	18 Oct 2021 15:30
URI:	https://orca.cardiff.ac.uk/id/eprint/143751

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