2030 Agenda Indexconnecting sustainable development and corporate sustainability

Resumen

The 2030 Agenda provides a global framework for companies to demonstrate theircommitment and value creation to society. In this context, the present paper exploresand defines a holistic framework for SDG implementation and reporting in companies.Based on the collection of data from the sustainability reports published by the SpanishIBEX35 companies, and through content analysis of their public reports, the aim is todevelop a specific index to the dissemination of the 2030 Agenda. Beyond the degreeof disclosure, the framework contains the high-level strategic decisions needed tosuccessfully complete the transformation of companies towards sustainability in termsof “balance” of objectives and dimensions, share “value” and “accountability” tostakeholders. Our results show that the dissemination of the contribution to the 2030Agenda can still be improved, as the score of the global DI2030A proposed is mediocre(2.05 out of 4). In disaggregated terms, the companies are almost “good” in ReportAccessibility and Sustainability Dimensions Commitment, “mediocre” in SDGCommitment, and “poor” in both Stakeholder Engagement and Monitoring. Moreover,significant differences in SDG Commitment have been found in relation to the size ofthe companies, the Dow Jones Sustainability Index and UN Global Compact, and inStakeholder Engagement linked to the adoption of the GRI Standards