将可持续发展报告研究与联合国可持续发展目标进行映射
Raghu Raman1, Vinith Kumar Nair2, Avinash Shivdas1
1Amrita School of Business, Amrita Vishwa Vidyapeetham, Amritapuri, Kerala, 690525, India.
Heliyon
|August 14, 2023
概括
可持续发展报告 (SR) 研究对于企业的环境,社会和治理战略至关重要,在2015年后激增,与联合国可持续发展目标 (SDGs) 保持一致. 关键研究集群重点关注利益相关者参与,治理和气候变化,强调可持续发展目标9和12.
科学领域:
- 商业和管理的管理.
- 环境科学 环境科学
- 经济学 经济学 经济学
背景情况:
- 非财务报告 (NFR) 是企业可持续性的组成部分,与联合国的可持续发展目标 (SDGs) 保持一致.
- 可持续发展报告 (SR) 是一个关键的NFR实践,在全球范围内越来越多地采用.
- 在了解SDG背景下SR的理论观点方面存在差距.
研究的目的:
- 分析可持续发展报告 (SR) 的研究趋势,并绘制其与可持续发展目标 (SDGs) 的联系.
- 确定与可持续发展目标相关的SR研究中的理论基础和新兴主题.
- 提供SR-SDG联系的文献计量和科学绘图分析.
主要方法:
- 对SR出版物进行文献计量分析和科学映射.
- 关键词同时出现的分析,以确定研究集群.
- 社交网络分析,在SR研究中绘制SDG网络.
- 突出百分比分析以确定未来的研究趋势.
主要成果:
- 自2015年以来,SR出版物和引用的指数增长,与SDG意识相吻合.
- 澳大利亚在解决可持续发展目标的SR研究方面处于领先地位,英国,西班牙和意大利的贡献很大.
- 确定了三个主要的研究集群:利益相关者参与/治理,可持续发展目标/气候变化和SR/全球报告倡议.
- 可持续发展目标8,可持续发展目标9和可持续发展目标12是SR研究的核心主题,通过社交网络分析,可持续发展目标9和12被确认为核心.
- 未来的研究方向包括因果相关营销,绿色计算和环境管理系统.
结论:
- SR研究正在迅速扩大,与实现可持续发展目标密切相关.
- 利益相关者参与,企业治理和气候变化是SR研究中的关键领域.
- 绿色计算和环境管理系统等新兴主题显示了未来与可持续发展目标一致的SR研究的潜力.
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