.... Practical implications The paper includes implications for developing effective SDGs disclosures, balancing depth and breadth of information. It highlights the importance of comprehensive sustainability strategies for improving corporate performance. Originality/value This document addresses the need...

...Valentina Beretta; Maria Chiara Demartini; Sara Trucco Purpose Despite the rising trend of sustainable developmental goals (SDGs) incorporation into sustainability reporting, there remains a gap in understanding the role of SDG disclosure (SDGD) in the relationship between sustainability...