Table 1

Proposed variables and dimensions to analyze the commitment and integration of SDGs in sustainability reporting

VariablesDimensions
Commitment to the SDGs
  • 1.

    Is the 2030 Agenda or the SDGs included explicitaly in the initial statement from the chair or CEO?

  • 2.

    Is the initial statement with the 2030 Agenda or SDGs information signed by the chair or CEO?

SDG integration
  • 3.

    SDGs identified by the companies in which they expect to contribute to

  • 4.

    SDGs included in the materiality analysis

  • 5.

    SDGs related to targets

  • 6.

    SDGs related to actions

  • 7.

    SDGs related to KPIs

Source(s): Authors work

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