Affiliation:
1. CICF-Research Center on Accounting and Taxation, Management School, Polytechnic Institute of Cávado and Ave, Portugal
Abstract
The apparent commitment of Portuguese corporations to the Sustainable Development Goals (SDGs) is still limited. Therefore, this chapter aims to address this gap by conducting a detailed descriptive analysis of SDGs reporting practices in the largest Portuguese companies over a 5-year period (2016-2020), following the approval of the 2030 Agenda. The specific objectives of this analysis are to understand how the SDGs are disclosed in non-financial reporting documents and to analyse which SDGs are referenced by companies and given priority. There has been an increasing trend in non-financial reporting over the years, and the most frequently cited SDGs in the reports are SDG12, SDG8, SDG7, and SDG13.
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