Obiectivele de dezvoltare durabilă și raportarea de sustenabilitate pentru companii. O investigație empirică a industriei transportului naval
Sustainable Development Goals and Sustainability Reporting for Companies: An Empirical Investigation of the Shipping Industry

Summary/Abstract: The present article examines how companies in the shipping industry integrate and report on the Sustainable Development Goals (SDGs) established by the United Nations. The SDGs represent a set of 17 global objectives aimed at addressing major challenges facing humanity, from eradicating poverty and hunger to combating climate change and promoting the responsible use of natural resources. The shipping industry, essential for the global economy by facilitating international trade, has a significant impact on the environment and society, including pollution and worker safety issues. The paper focuses on the sustainability reporting practices of leading companies such as Mediterranean Shipping Company S.A. (MSC), the A.P. Moller-Maersk Group, and the CMA CGM Group, and explores best practices and challenges encountered in this process. Sustainability reporting is crucial for providing transparency and relevant information to stakeholders such as investors, customers, employees, and affected communities. Motivations for adopting this reporting include corporate social responsibility (CSR), investor demands, and consumer concerns, which are increasingly focused on environmental and social issues. The article analyzes in detail whether and how companies in the shipping industry mention the SDGs in their corporate reports and examines the characteristics of companies that engage more in this type of reporting.

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