統合報告（IR）を通じた持続可能な開発目標（SDGs）への企業貢献の解明：南アジアのベストプラクティスからの証拠

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:SDG開示の質と真正性に関する南アジアの実証的知見を提供。

🏢実務担当者:統合報告におけるSDGs開示のベストプラクティスを学ぶ参考になる。

🏛政策担当者:南アジアにおけるSDGs開示の促進政策の根拠となる。

This paper examines the ways in which South Asian firms report on their activities in line with the UN Sustainable Development Goals with an emphasis on determining the quality and genuineness of such reporting. Although the world is growing more demanding to corporations to contribute to sustainable growth, there is paucity of empirical evidence on the content of the disclosure, whether it is sincere commitments or symbolic gestures, especially in the developing economy such as South Asia. This study seeks to fill the gap by analyzing the SDG reporting patterns of the SAFA award-winning firms to understand the disclosures of firms recognized for best practices. The study employed a combination of both deductive content analysis and inductive thematic analysis. The content analysis aimed to achieve the first objective of the study which is to determine which of the SDGs are the most disclosed in the South Asian region. To determine if the SDG disclosures are symbolic or substantive, thematic analysis was utilized. According to the data analyzed, the most reported SDG goals in the South Asian area are SDG 4, SDG 8, and SDG 13, which shows that importance is placed on environmental and climate change as well as human resource development. The goals that were least reported in this region included SDG 2, SDG 14, and SDG 15. Besides that, the distinct pattern was observed according to which the adopters reported more SDGs than the non-adapters. The propensity of substantive disclosures was also immense in South Asia among the companies that adopted the integrated reporting. Also, out of the four countries evaluated (Sri Lanka, India, Bangladesh and Pakistan), Sri Lanka has the highest substantive disclosure consistency, whereas the banking and the services sector stood out within the industries. The study adds empirical contributions as it offers regional evidence, theoretical extensions of legitimacy and stakeholder theory, and policy indications in terms of encouraging better SDG disclosure practices in South Asia by policymakers and organizations.

• openalex https://doi.org/10.1201/9781042025091-30first seen 2026-08-28 04:49:35