Sustainable Development goals (SDGs) formulated by the United Nations is based on the notion of a shared plan to attain better and more sustainable future for everyone. This poses great challenge for businesses to address sustainability issues within their corporate framework and policies. This study investigates the level of SDGs reporting by the largest UK and Australian companies. Content analysis technique is adopted to examine annual and sustainability reports along with corporate websites of FTSE 100 and ASX 100 companies of Telecommunication and Technology sector. Sample of this study consists of twelve companies, six from each sector. The findings reveal a promising trend in SDGs commitment, however companies from UK and Australia are performing poorly in SDGs reporting. Findings of this study disclose that the Technology and Telecommunication sector are highly engage with the SDGs that are aligned with their business processes. Findings of this study signifies an association between SDGs disclosure in annual reporting and corporate websites. This study also found that, corporate websites are disclosing more information about SD and SDGs rather than their CSR activities. This study contributes to the emerging literature on SDGs reporting by Technology and Telecommunication sector through a different perspective of corporate websites, which is examined less commonly.
Keywords: SDGs reporting, Technology and Telecommunication sector, content analysis, annual and sustainability reports, corporate websites
PLEASE NOTE: You must be a member of the University of Lincoln to be able to view this dissertation. Please log in here.