Table 2 Summary of quality indicators at... | Emerald Publishing

Table 2

Summary of quality indicators at the SDG level

Quality element	Description: SDG level
Density indicator: $D I_{i} = \frac{N_{i}}{K_{i}}$	where: $N_{i}$ is total number of specific SDG sentences in the report and $K_{i}$ is the total number of SDG-related sentences in the report
Measurement indicator: $M I_{i} = \frac{1}{3 N_{i}} \sum (n_{i} \cdot w)$	where: $N_{i}$ is the total number of specific SDG sentences in SOE i's report; $n_{i}$ is a sentence with specific SDG disclosures; w = 3 for a sentence which is expressed in financial or monetary terms, 2 if non-monetary quantitative measures are used and 1 if qualitative measures are used
Relevance indicator: ${R I}_{i} = \frac{1}{N_{i}} \sum (n_{i} \cdot S u b)$	where: $N_{i}$ is the total number of specific SDG sentences in SOE i's report; $n_{i}$ is a sentence dealing with specific SDG disclosures. $S u b$ is 1 if the sentence contains ‘committed’ information and 0 if this is not the case
Performance indicator: ${P I}_{i} = \frac{1}{R_{i}} \sum (r_{i} \cdot C o m p)$	where: $R_{i}$ is the total number of specific SDG sentences that disclose results in SOE i's report; $r_{i}$ is a specific SDG result sentence. $C o m p$ is 1 if the result sentence contains comparable information and 0 if otherwise
Balance indicator: ${B I}_{i} = {N e g}_{r i} / {P o s}_{r i}$	where: ${N e g}_{r i}$ is the number of specific negative SDG sentences dealing with results or outcomes in the report of SOE i and ${P o s}_{r i}$ is the number of positive specific SDG result sentences
SDG information quality	$S D G Q = \frac{D I + M I + R I + P I + B I}{5}$

Quality element	Description: SDG level
Density indicator: $D I_{i} = \frac{N_{i}}{K_{i}}$	where: $N_{i}$ is total number of specific SDG sentences in the report and $K_{i}$ is the total number of SDG-related sentences in the report
Measurement indicator: $M I_{i} = \frac{1}{3 N_{i}} \sum (n_{i} \cdot w)$	where: $N_{i}$ is the total number of specific SDG sentences in SOE i's report; $n_{i}$ is a sentence with specific SDG disclosures; w = 3 for a sentence which is expressed in financial or monetary terms, 2 if non-monetary quantitative measures are used and 1 if qualitative measures are used
Relevance indicator: ${R I}_{i} = \frac{1}{N_{i}} \sum (n_{i} \cdot S u b)$	where: $N_{i}$ is the total number of specific SDG sentences in SOE i's report; $n_{i}$ is a sentence dealing with specific SDG disclosures. $S u b$ is 1 if the sentence contains ‘committed’ information and 0 if this is not the case
Performance indicator: ${P I}_{i} = \frac{1}{R_{i}} \sum (r_{i} \cdot C o m p)$	where: $R_{i}$ is the total number of specific SDG sentences that disclose results in SOE i's report; $r_{i}$ is a specific SDG result sentence. $C o m p$ is 1 if the result sentence contains comparable information and 0 if otherwise
Balance indicator: ${B I}_{i} = {N e g}_{r i} / {P o s}_{r i}$	where: ${N e g}_{r i}$ is the number of specific negative SDG sentences dealing with results or outcomes in the report of SOE i and ${P o s}_{r i}$ is the number of positive specific SDG result sentences
SDG information quality	$S D G Q = \frac{D I + M I + R I + P I + B I}{5}$