SDG reporting: an analysis of corporate sustainability leaders

Purpose This study aims to empirically analyze a sound commitment and consistent integration of sustainable development goals (SDGs) in the corporate reporting management systems companies that have leading position sustainability. Design/methodology/approach The applies content analysis procedure based on proposed analytical framework codify SDG integration. In order consistency integration, this has provided “SDG integration” score fuzzy inference methods. sample been identified as benchmarks terms sustainability specific region Spain. Findings findings show lack formality regarding at highest decision-making level low systems. These results are mainly explained because most do not prioritize according materiality those SDGs more reported deployed along targets KPIs way. Research limitations/implications provide practical implications help overcome limitations comparison SDGs-reported information. It also illustrates how doing suggests which elements could be improved promote Originality/value provides new work lines promotion an effective SDG-business robust structure allows alignment among decisions normative, strategic operational approach.