Company disclosures concerning the resilience of cities from the Sustainable Development Goals (SDGs) perspective

被引:46
作者
Acuti, Diletta [1 ,3 ]
Bellucci, Marco [2 ,4 ]
Manetti, Giacomo [2 ,4 ]
机构
[1] Univ Portsmouth, Dept Mkt, Portland St, Portsmouth PO1 3DE, Hants, England
[2] Univ Florence, Dept Econ & Management, Via Pandette 32, I-50127 Florence, Italy
[3] Univ Portsmouth, Mkt, Portsmouth, Hants, England
[4] Univ Florence, Dept Econ & Management, Accounting, Florence, Italy
关键词
Urban resilience; SDGs; Sustainability reporting; Cities; Content analysis; GRI; CROSS-SECTOR PARTNERSHIPS; URBAN RESILIENCE; CLIMATE-CHANGE; VULNERABILITY; REGIONS; STAKEHOLDERS; UNCERTAINTY; GOVERNANCE; INDICATORS; CHALLENGES;
D O I
10.1016/j.cities.2020.102608
中图分类号
TU98 [区域规划、城乡规划];
学科分类号
0814 ; 082803 ; 0833 ;
摘要
Although companies are decisive in contributing to urban resilience, unresolved questions remain about which practices they can implement. Considering that the concept of resilience is acknowledged both explicitly and implicitly in a range of Sustainable Development Goals (SDGs), this research aims to fill the existing gap between theoretical considerations about the role of companies in fostering urban resilience and the practices they implement and disclose. First, we build a theoretical framework based on strategic and instrumental components that can support the contribution of companies to urban resilience. Subsequently, we analyze 138 sustainability reports from organizations operating in Italy and Japan to identify how the SDGs, in particular those targets concerning environmental and social resilience, are implemented in their activities and communicated in their nonfinancial reports. Because greater attention to disclosures on the impacts of companies on resilience is a starting point for action towards achieving the SDGs, this study provides new insights into the contribution of companies to the resilience of cities, thus advancing the literature on the link between business and urban resilience.
引用
收藏
页数:14
相关论文
共 81 条
[1]   Planning for Complex Metropolitan Regions A Better Future or a More Certain One? [J].
Abbott, John .
JOURNAL OF PLANNING EDUCATION AND RESEARCH, 2009, 28 (04) :503-517
[3]  
[Anonymous], NATURAL CATASTROPHES
[4]  
[Anonymous], GLOBAL GOALS
[5]  
[Anonymous], VULN RES COUNTR PROF
[6]  
[Anonymous], CONS SET STAND
[7]  
[Anonymous], TOPICS GEO
[8]  
[Anonymous], REGIONS MAGAZINE
[9]  
[Anonymous], 2018, 100 Resilient Cities (b) - Santiago de Chile's Pocket Parks
[10]  
[Anonymous], CLIMATE ACTION