气候变化领域集成服务门户(CCPortal): Influential mapping of SDG disclosures based on innovation and knowledge using an integrated decision-making approach

CCPortal

DOI	10.1016/j.jik.2024.100466
	Influential mapping of SDG disclosures based on innovation and knowledge using an integrated decision-making approach
	Dincer, Hasan; El-Assadi, Ahmad; Saad, Mohsen; Yuksel, Serhat
发表日期	2024
ISSN	2530-7614
EISSN	2444-569X
起始页码	9
结束页码	1
卷号	9 期号:1
英文摘要	This study addresses the challenges faced by organizations in prioritizing sustainability reporting aligned with the United Nations' Sustainable Development Goals (SDGs). We examine the cause-and-effect relationships among sustainability dimension-related disclosures and specific SDG criteria. This study advocates a prioritization approach to sustainability reporting across sustainability dimensions and SDG reporting criteria. To conduct our empirical analysis, we designate SDG13 (Climate Change), SDG7 (Affordable and Clean Energy), and SDG12 (Responsible Consumption and Production) as representatives of the sustainability dimensions related to the biosphere, society, and economy, respectively. We employ a novel methodology that integrates quantum spherical fuzzy sets (QSFS) into the decision-making trial and evaluation laboratory (DEMATEL) technique. We demonstrate the superiority of our methodology, which enhances the precision of decision-making under uncertainty. Our findings reveal that biosphere disclosure influences the disclosure of the remaining dimensions. Notably, we find that the disclosure criteria for each SDG are interrelated and can be ranked according to the intensity of their influence on each other. Disclosure of materiality analysis for sustainable energy is the most influential factor. These findings have managerial implications for future studies. By identifying the interrelations among disclosure criteria and prioritizing the most influential factors, companies can focus their efforts on the most impactful aspects. Our findings provide organizations with a foundation for developing an innovative reporting framework with a prioritization approach to sustainability disclosures. Policymakers can leverage these insights to enhance current reporting practices and contribute to broader discourse on sustainable development. (c) 2024 Published by Elsevier Espana, S.L.U. on behalf of Journal of Innovation & Knowledge. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
英文关键词	Sustainability dimensions; Sustainability development goals; Disclosure criteria; DEMATEL; QSFS
语种	英语
WOS研究方向	Business & Economics
WOS类目	Business ; Management
WOS记录号	WOS:001183136600001
来源期刊	JOURNAL OF INNOVATION & KNOWLEDGE
文献类型	期刊论文
条目标识符	http://gcip.llas.ac.cn/handle/2XKMVOVA/303446
作者单位	Istanbul Medipol University; American University of Sharjah; Ministry of Education of Azerbaijan Republic; Azerbaijan State University of Economics (UNEC); Lebanese American University
推荐引用方式 GB/T 7714	Dincer, Hasan,El-Assadi, Ahmad,Saad, Mohsen,et al. Influential mapping of SDG disclosures based on innovation and knowledge using an integrated decision-making approach[J],2024,9(1).
APA	Dincer, Hasan,El-Assadi, Ahmad,Saad, Mohsen,&Yuksel, Serhat.(2024).Influential mapping of SDG disclosures based on innovation and knowledge using an integrated decision-making approach.JOURNAL OF INNOVATION & KNOWLEDGE,9(1).
MLA	Dincer, Hasan,et al."Influential mapping of SDG disclosures based on innovation and knowledge using an integrated decision-making approach".JOURNAL OF INNOVATION & KNOWLEDGE 9.1(2024).