The United Nations (UN) is challenging organizations to integrate the 2030 Sustainable Development Goals (SDGs) into their strategies and operations. The International Integrated Reporting Framework (IIRC Framework) also supports these goals, enabling organizations to incorporate financial and non-financial disclosures in one report. We present a longitudinal analysis 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 constructing strategies, plans, and operations. Our findings are valuable for both academics and practitioners seeking insights into ways to conform with the SDGs and adopt the IIRC Framework.
Integrated reporting and sustainable development goals in universities
Guthrie J.
;Domingues A. R.;Orelli R. L.
2020
Abstract
The United Nations (UN) is challenging organizations to integrate the 2030 Sustainable Development Goals (SDGs) into their strategies and operations. The International Integrated Reporting Framework (IIRC Framework) also supports these goals, enabling organizations to incorporate financial and non-financial disclosures in one report. We present a longitudinal analysis 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 constructing strategies, plans, and operations. Our findings are valuable for both academics and practitioners seeking insights into ways to conform with the SDGs and adopt the IIRC Framework.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
