The United Nations (UN) is challenging organizations to integrate the 2030 Sustainable Devel- opment Goals (SDGs) into their strategies and operations. The International Integrated Report- ing Framework (IIRC Framework) also supports these goals, enabling organizations to incorporate financial and non-financial disclosures in one report. We present a longitudinal ana- lysis of an Italian university’s adoption of both the UN SDGs and the IIRC Framework. The analysis allows us to understand the “why” and “how” of one organization’s journey in con- structing strategies, plans, and operations. Our findings are valuable for both academics and prac- titioners seeking insights into ways to conform with the SDGs and adopt the IIRC Framework.
Integrated reporting and sustainable development goals in universities / Guthrie, James; Domingues Ana, Rita; MANES ROSSI, Francesca; Orelli Rebecca, Levy. - 1:(2020), pp. 419-439.
Integrated reporting and sustainable development goals in universities
Manes Rossi Francesca;
2020
Abstract
The United Nations (UN) is challenging organizations to integrate the 2030 Sustainable Devel- opment Goals (SDGs) into their strategies and operations. The International Integrated Report- ing Framework (IIRC Framework) also supports these goals, enabling organizations to incorporate financial and non-financial disclosures in one report. We present a longitudinal ana- lysis of an Italian university’s adoption of both the UN SDGs and the IIRC Framework. The analysis allows us to understand the “why” and “how” of one organization’s journey in con- structing strategies, plans, and operations. Our findings are valuable for both academics and prac- titioners seeking insights into ways to conform with the SDGs and adopt the IIRC Framework.File | Dimensione | Formato | |
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