Divergence in disability reporting: assessing SDG alignment in corporate sustainability disclosures

• Published in: Measuring business excellence Vol. 29; no. 2; pp. 256 - 268
• Main Authors: Ligorio, Lorenzo, Palazzo, Giampiero, Marchetti, Simona
• Format: Journal Article
• Language: English
• Published: Bradford Emerald Publishing Limited 13.06.2025; Emerald Group Publishing Limited
• Subjects: Accounting procedures; Annual reports; Content analysis; Disability; Handicapped accessibility; Inclusion; People with disabilities; Stakeholders; Sustainability reporting; Sustainable development; Tourism; Disability; Global Reporting Initiative; Sustainability reporting; Sustainable Development Goals
• ISSN: 1368-3047; 1758-8057; 1758-8057
• DOI: 10.1108/MBE-07-2024-0109

Purpose This study aims to evaluate the contribution of companies on disability through sustainability reporting. In particular, the analysis evaluates the content of Sustainable Development Goals (SDGs) contribution on disability. Design/methodology/approach This study adopts the most recent Global Reporting Initiative (GRI) guidelines and the Agenda 2030 framework to measure corporate contribution on disability challenges via their disclosures. Next, a quality content analysis was conducted on the disability-related information disclosed. Findings Evidence revealed that while appearing compliant with the GRI indicators on disability, companies still struggle to effectively disclose and engage with disability-related topics, presenting a strong misalignment between quantity of information and quality of the information on the SDGs related challenges. Originality/value To the best of authors’ knowledge, this is the first study to explore corporate transparency on social inclusivity regarding disability-affected subjects by considering the divergence between reporting guidelines compliance and information quality.