Connecting Sustainable Development and Corporate Sustainability through a 2030 Agenda Disclosure Index: Evidence from the Top-listed Iberian Companies

Eugenia  Su; Pilar L.  Gonz; Enrique  Covi

doi:10.14207/ejsd.2025.v14n1p60

Connecting Sustainable Development and Corporate Sustainability through a 2030 Agenda Disclosure Index: Evidence from the Top-listed Iberian Companies

Authors

Eugenia Su Associate Professor for the Business Administration Department, University of Oviedo, Spain. Her research is focused on corporate sustainability and sustainable development
Pilar L. Gonz Full Professor for the Business Administration Department, University of Oviedo, Spain. Her research is focused on reverse logistics and sustainability
Enrique Covi Government of the Principality of Asturias, Oviedo, Spain. His research is focused in rural environment, sustainability and measurement uncertainty

DOI:

https://doi.org/10.14207/ejsd.2025.v14n1p60

Keywords:

corporate sustainability, Sustainable Development Goals (SDGs), 2030 Agenda, sustainability reporting, dissemination index, listed companies

Abstract

To conciliate theories regarding the connection between corporate sustainability and sustainable development, this study presents a 2030 Agenda Disclosure Index compatible with different perspectives and standards, and which is tested in the contents of the sustainability reports of the top listed Iberian companies. Unlike studies that construct the SDG contribution variable as a dummy, reflecting only

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Published

2025-02-01

How to Cite

Su, E. ., Gonz, P. L. ., & Covi, E. . (2025). Connecting Sustainable Development and Corporate Sustainability through a 2030 Agenda Disclosure Index: Evidence from the Top-listed Iberian Companies. European Journal of Sustainable Development, 14(1), 60. https://doi.org/10.14207/ejsd.2025.v14n1p60