Sustainable Development Goals Disclosure Practices through Integrated Reporting: An Empirical analysis on European Financial Institutions
Bibliographic record
Abstract
The goal of the study is to investigate the state of the Sustainable Development Goals (SDGs) disclosure in European financial institutions’ Integrated Reports. As a research approach, manual content analysis was adopted. The study developed a disclosure index as a research tool comprised of the 17 SDGs. The empirical analysis shows that the most disclosed goals were SDG13 (Climate Action), where all the reports disclosed the measures taken by the companies to achieve this goal, followed by SDG7 (Affordable and Clean Energy), as 10 reports disclosed detailed information on this goal. Also, the results provide evidence that SDG2 (Zero Hunger), SDG14 (Life Below Water), SDG15 (Life on Land), and SDG16 (Peace, Justice, and Strong Institutions) came in the last place, respectively. Practically, the study encourages companies in all sectors to adopt the SDGs in their integrated strategy to create better value for stakeholders.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.037 | 0.081 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.001 |
| Bibliometrics | 0.008 | 0.016 |
| Science and technology studies | 0.001 | 0.002 |
| Scholarly communication | 0.005 | 0.004 |
| Open science | 0.001 | 0.003 |
| Research integrity | 0.001 | 0.001 |
| Insufficient payload (model declined to judge) | 0.002 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".