{"id":"https://openalex.org/W3095605109","doi":"https://doi.org/10.3390/su12219251","title":"Is Financial Information Influencing the Reporting on SDGs? Empirical Evidence from Central and Eastern European Chemical Companies","display_name":"Is Financial Information Influencing the Reporting on SDGs? Empirical Evidence from Central and Eastern European Chemical Companies","publication_year":2020,"publication_date":"2020-11-06","ids":{"openalex":"https://openalex.org/W3095605109","doi":"https://doi.org/10.3390/su12219251","mag":"3095605109"},"language":"en","primary_location":{"id":"doi:10.3390/su12219251","doi":"https://doi.org/10.3390/su12219251","is_oa":true,"landing_page_url":"https://doi.org/10.3390/su12219251","pdf_url":"https://www.mdpi.com/2071-1050/12/21/9251/pdf?version=1605070918","source":{"id":"https://openalex.org/S10134376","display_name":"Sustainability","issn_l":"2071-1050","issn":["2071-1050"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Sustainability","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://www.mdpi.com/2071-1050/12/21/9251/pdf?version=1605070918","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5043465972","display_name":"Elena Nechita","orcid":"https://orcid.org/0000-0002-5921-2222","observed_orcids":["https://orcid.org/0000-0002-5921-2222"]},"institutions":[{"id":"https://openalex.org/I88491126","display_name":"Bucharest University of Economic Studies","ror":"https://ror.org/04yvncj21","country_code":"RO","type":"education","lineage":["https://openalex.org/I88491126"]}],"countries":["RO"],"is_corresponding":true,"raw_author_name":"Elena Nechita","raw_affiliation_strings":["Department of Accounting and Auditing, Faculty of Accounting and Management Information Systems, Bucharest University of Economic Studies, Pia\u021ba Roman\u0103 6, 1st District, 010374 Bucharest, Romania"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and Auditing, Faculty of Accounting and Management Information Systems, Bucharest University of Economic Studies, Pia\u021ba Roman\u0103 6, 1st District, 010374 Bucharest, Romania","institution_ids":["https://openalex.org/I88491126"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5022119179","display_name":"Cristina Lidia Manea","orcid":"https://orcid.org/0000-0002-7162-2224","observed_orcids":["https://orcid.org/0000-0002-7162-2224"]},"institutions":[{"id":"https://openalex.org/I88491126","display_name":"Bucharest University of Economic Studies","ror":"https://ror.org/04yvncj21","country_code":"RO","type":"education","lineage":["https://openalex.org/I88491126"]}],"countries":["RO"],"is_corresponding":false,"raw_author_name":"Cristina Lidia Manea","raw_affiliation_strings":["Department of Accounting and Auditing, Faculty of Accounting and Management Information Systems, Bucharest University of Economic Studies, Pia\u021ba Roman\u0103 6, 1st District, 010374 Bucharest, Romania"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and Auditing, Faculty of Accounting and Management Information Systems, Bucharest University of Economic Studies, Pia\u021ba Roman\u0103 6, 1st District, 010374 Bucharest, Romania","institution_ids":["https://openalex.org/I88491126"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5003756175","display_name":"Elena-Mirela Nichita","orcid":"https://orcid.org/0000-0002-8580-6171","observed_orcids":["https://orcid.org/0000-0002-8580-6171"]},"institutions":[{"id":"https://openalex.org/I88491126","display_name":"Bucharest University of Economic Studies","ror":"https://ror.org/04yvncj21","country_code":"RO","type":"education","lineage":["https://openalex.org/I88491126"]}],"countries":["RO"],"is_corresponding":false,"raw_author_name":"Elena-Mirela Nichita","raw_affiliation_strings":["Department of Accounting and Auditing, Faculty of Accounting and Management Information Systems, Bucharest University of Economic Studies, Pia\u021ba Roman\u0103 6, 1st District, 010374 Bucharest, Romania"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and Auditing, Faculty of Accounting and Management Information Systems, Bucharest University of Economic Studies, Pia\u021ba Roman\u0103 6, 1st District, 010374 Bucharest, Romania","institution_ids":["https://openalex.org/I88491126"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5016602930","display_name":"Alina-Mihaela Irimescu","orcid":"https://orcid.org/0000-0002-9085-6536","observed_orcids":["https://orcid.org/0000-0002-9085-6536"]},"institutions":[{"id":"https://openalex.org/I88491126","display_name":"Bucharest University of Economic Studies","ror":"https://ror.org/04yvncj21","country_code":"RO","type":"education","lineage":["https://openalex.org/I88491126"]}],"countries":["RO"],"is_corresponding":false,"raw_author_name":"Alina-Mihaela Irimescu","raw_affiliation_strings":["Department of Accounting and Auditing, Faculty of Accounting and Management Information Systems, Bucharest University of Economic Studies, Pia\u021ba Roman\u0103 6, 1st District, 010374 Bucharest, Romania"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and Auditing, Faculty of Accounting and Management Information Systems, Bucharest University of Economic Studies, Pia\u021ba Roman\u0103 6, 1st District, 010374 Bucharest, Romania","institution_ids":["https://openalex.org/I88491126"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5066982345","display_name":"Diana Manea","orcid":"https://orcid.org/0000-0002-2847-0798","observed_orcids":["https://orcid.org/0000-0002-2847-0798"]},"institutions":[{"id":"https://openalex.org/I88491126","display_name":"Bucharest University of Economic Studies","ror":"https://ror.org/04yvncj21","country_code":"RO","type":"education","lineage":["https://openalex.org/I88491126"]}],"countries":["RO"],"is_corresponding":false,"raw_author_name":"Diana Manea","raw_affiliation_strings":["Department of Accounting and Auditing, Faculty of Accounting and Management Information Systems, Bucharest University of Economic Studies, Pia\u021ba Roman\u0103 6, 1st District, 010374 Bucharest, Romania"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and Auditing, Faculty of Accounting and Management Information Systems, Bucharest University of Economic Studies, Pia\u021ba Roman\u0103 6, 1st District, 010374 Bucharest, Romania","institution_ids":["https://openalex.org/I88491126"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5043465972"],"corresponding_institution_ids":["https://openalex.org/I88491126"],"apc_list":{"value":1800,"currency":"CHF","value_usd":1901},"apc_paid":{"value":1800,"currency":"CHF","value_usd":1901},"fwci":4.7972,"has_fulltext":true,"cited_by_count":33,"citation_normalized_percentile":{"value":0.94703075,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":96,"max":99},"biblio":{"volume":"12","issue":"21","first_page":"9251","last_page":"9251"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9984999895095825,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9984999895095825,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14453","display_name":"Sustainability and Innovation in Business","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1405","display_name":"Management of Technology and Innovation"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/sustainable-development-goals","display_name":"Sustainable Development Goals","score":0.9190000295639038},{"id":"https://openalex.org/keywords/sdg-reporting","display_name":"SDG reporting","score":0.8349999785423279},{"id":"https://openalex.org/keywords/non-financial-reporting","display_name":"non-financial reporting","score":0.746999979019165},{"id":"https://openalex.org/keywords/financial-disclosure","display_name":"financial disclosure","score":0.6159999966621399},{"id":"https://openalex.org/keywords/chemical-companies","display_name":"chemical companies","score":0.7900000214576721},{"id":"https://openalex.org/keywords/central-and-eastern-europe","display_name":"Central and Eastern Europe","score":0.7480000257492065},{"id":"https://openalex.org/keywords/financial-indicators","display_name":"financial indicators","score":0.5059999823570251},{"id":"https://openalex.org/keywords/r-d-costs","display_name":"research and development costs","score":0.8299999833106995},{"id":"https://openalex.org/keywords/intangible-assets","display_name":"intangible assets","score":0.8960000276565552},{"id":"https://openalex.org/keywords/sustainability-performance","display_name":"sustainability performance","score":0.5049999952316284},{"id":"https://openalex.org/keywords/corporate-sustainability","display_name":"corporate sustainability","score":0.32899999618530273}],"concepts":[{"id":"https://openalex.org/C552854447","wikidata":"https://www.wikidata.org/wiki/Q131201","display_name":"Sustainable development","level":2,"score":0.6222331523895264},{"id":"https://openalex.org/C83009810","wikidata":"https://www.wikidata.org/wiki/Q11204","display_name":"Legislature","level":2,"score":0.61234450340271},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.6005116701126099},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.5789022445678711},{"id":"https://openalex.org/C2778738651","wikidata":"https://www.wikidata.org/wiki/Q16546687","display_name":"Novelty","level":2,"score":0.5565911531448364},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5458579063415527},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5150803923606873},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.511821448802948},{"id":"https://openalex.org/C2780473208","wikidata":"https://www.wikidata.org/wiki/Q1668727","display_name":"Sustainability reporting","level":3,"score":0.5090279579162598},{"id":"https://openalex.org/C158129432","wikidata":"https://www.wikidata.org/wiki/Q7766927","display_name":"Statutory law","level":2,"score":0.4961925148963928},{"id":"https://openalex.org/C2777842544","wikidata":"https://www.wikidata.org/wiki/Q9056","display_name":"Czech","level":2,"score":0.46307408809661865},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3713837265968323},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.23533883690834045},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.1411897838115692},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C27206212","wikidata":"https://www.wikidata.org/wiki/Q34178","display_name":"Theology","level":1,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.3390/su12219251","doi":"https://doi.org/10.3390/su12219251","is_oa":true,"landing_page_url":"https://doi.org/10.3390/su12219251","pdf_url":"https://www.mdpi.com/2071-1050/12/21/9251/pdf?version=1605070918","source":{"id":"https://openalex.org/S10134376","display_name":"Sustainability","issn_l":"2071-1050","issn":["2071-1050"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Sustainability","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:gam:jsusta:v:12:y:2020:i:21:p:9251-:d:441271","doi":null,"is_oa":false,"landing_page_url":"https://www.mdpi.com/2071-1050/12/21/9251/","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:doaj.org/article:b5cfa0b5ba3b4a3fabcd7bc006afdee9","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/b5cfa0b5ba3b4a3fabcd7bc006afdee9","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Sustainability, Vol 12, Iss 9251, p 9251 (2020)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.3390/su12219251","doi":"https://doi.org/10.3390/su12219251","is_oa":true,"landing_page_url":"https://doi.org/10.3390/su12219251","pdf_url":"https://www.mdpi.com/2071-1050/12/21/9251/pdf?version=1605070918","source":{"id":"https://openalex.org/S10134376","display_name":"Sustainability","issn_l":"2071-1050","issn":["2071-1050"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Sustainability","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3095605109.pdf","grobid_xml":"https://content.openalex.org/works/W3095605109.grobid-xml"},"referenced_works_count":93,"referenced_works":["https://openalex.org/W59853769","https://openalex.org/W292979252","https://openalex.org/W1509139032","https://openalex.org/W1519180520","https://openalex.org/W1527777683","https://openalex.org/W1579072499","https://openalex.org/W1597664530","https://openalex.org/W1676324439","https://openalex.org/W1898778541","https://openalex.org/W1970296949","https://openalex.org/W1979652769","https://openalex.org/W1998218014","https://openalex.org/W1999064493","https://openalex.org/W2013659079","https://openalex.org/W2014883942","https://openalex.org/W2016218339","https://openalex.org/W2016532953","https://openalex.org/W2018870639","https://openalex.org/W2023148038","https://openalex.org/W2028772473","https://openalex.org/W2034097946","https://openalex.org/W2044757591","https://openalex.org/W2047162143","https://openalex.org/W2049716007","https://openalex.org/W2050984758","https://openalex.org/W2058712972","https://openalex.org/W2058993674","https://openalex.org/W2066777211","https://openalex.org/W2068851638","https://openalex.org/W2078651038","https://openalex.org/W2079166070","https://openalex.org/W2080467767","https://openalex.org/W2153487026","https://openalex.org/W2155650193","https://openalex.org/W2164158771","https://openalex.org/W2167364945","https://openalex.org/W2237496594","https://openalex.org/W2275568815","https://openalex.org/W2339909976","https://openalex.org/W2412247133","https://openalex.org/W2489822048","https://openalex.org/W2506426986","https://openalex.org/W2561663384","https://openalex.org/W2613471522","https://openalex.org/W2620250891","https://openalex.org/W2624592064","https://openalex.org/W2625005618","https://openalex.org/W2640315251","https://openalex.org/W2734909465","https://openalex.org/W2735689009","https://openalex.org/W2736497576","https://openalex.org/W2738210834","https://openalex.org/W2744403582","https://openalex.org/W2770186323","https://openalex.org/W2771168782","https://openalex.org/W2775419312","https://openalex.org/W2782799656","https://openalex.org/W2785697454","https://openalex.org/W2789649207","https://openalex.org/W2793325196","https://openalex.org/W2797919032","https://openalex.org/W2803340745","https://openalex.org/W2808217882","https://openalex.org/W2810107353","https://openalex.org/W2883672881","https://openalex.org/W2884562313","https://openalex.org/W2889697281","https://openalex.org/W2894256163","https://openalex.org/W2903526169","https://openalex.org/W2915124852","https://openalex.org/W2943439182","https://openalex.org/W2967820241","https://openalex.org/W2969731002","https://openalex.org/W2981075175","https://openalex.org/W2982165882","https://openalex.org/W2993643400","https://openalex.org/W3002812676","https://openalex.org/W3006641307","https://openalex.org/W3009874824","https://openalex.org/W3016584396","https://openalex.org/W3019211718","https://openalex.org/W3035353598","https://openalex.org/W3046210878","https://openalex.org/W3047474554","https://openalex.org/W3096184734","https://openalex.org/W3098539868","https://openalex.org/W3111806166","https://openalex.org/W3117213492","https://openalex.org/W3122389139","https://openalex.org/W3122793424","https://openalex.org/W3125170781","https://openalex.org/W3130917046","https://openalex.org/W7055022676"],"related_works":["https://openalex.org/W3117213492","https://openalex.org/W4283654915","https://openalex.org/W4392651892","https://openalex.org/W4402273243","https://openalex.org/W3136192397","https://openalex.org/W7220417436","https://openalex.org/W3130917046","https://openalex.org/W4405673548","https://openalex.org/W4378211271","https://openalex.org/W4285230825"],"abstract_inverted_index":{"Since":[0],"the":[1,4,22,28,45,53,59,71,96,101,106,115,135,152,159,179,183,189,200,209,215,218],"adoption":[2],"of":[3,20,61,108,117,138,154],"sustainable":[5],"development":[6,203],"goals":[7],"(SDGs)":[8],"endorsed":[9],"by":[10],"United":[11],"Nations":[12],"in":[13,27,100,114,121,164,213,217,232],"2015,":[14],"which":[15],"envision":[16],"an":[17],"ambitious":[18],"representation":[19],"what":[21,94],"world":[23],"could":[24],"look":[25],"like":[26],"upcoming":[29],"years,":[30],"companies":[31,119],"have":[32],"been":[33],"employing":[34],"different":[35],"approaches":[36],"to":[37,44,52,93,150,182,186],"identify":[38],"and":[39,58,65,76,123,132,157,191,197,202,205,224],"report":[40],"on":[41,91,112],"their":[42,233],"contributions":[43],"SDGs,":[46,184],"albeit":[47],"facing":[48],"various":[49],"difficulties":[50],"due":[51],"goals\u2019":[54],"novelty,":[55],"legislative":[56,225],"deficiencies,":[57],"complexity":[60],"connections":[62],"between":[63,73],"SDGs":[64,113,155],"business":[66],"performance.":[67],"In":[68],"this":[69,87],"context,":[70],"relationship":[72],"sustainability":[74],"practices":[75],"firms\u2019":[77,219],"financial":[78,97,171],"performance":[79],"has":[80],"attracted":[81],"much":[82],"attention":[83],"among":[84],"researchers.":[85],"Consequently,":[86],"research":[88,201],"is":[89],"focusing":[90],"determining":[92],"extent":[95],"indicators":[98],"disclosed":[99],"annual":[102],"reports":[103],"are":[104],"impacting":[105],"quality":[107],"non-financial":[109],"reporting":[110],"based":[111],"case":[116],"chemical":[118],"operating":[120],"Central":[122],"Eastern":[124],"European":[125],"countries":[126],"(Czech":[127],"Republic,":[128],"Hungary,":[129],"Poland,":[130],"Romania":[131],"Slovakia),":[133],"within":[134],"time":[136],"frame":[137],"2015\u20132019.":[139],"To":[140],"reach":[141],"our":[142],"objective,":[143],"a":[144],"score-based":[145],"content":[146],"analysis":[147],"was":[148,162],"applied":[149],"assess":[151],"measure":[153],"achievement,":[156],"subsequently,":[158],"SDG":[160,220],"score":[161],"used":[163],"multiple":[165],"linear":[166],"regression":[167],"models":[168],"with":[169],"several":[170],"data-based":[172],"independent":[173],"variables.":[174],"The":[175],"main":[176],"findings":[177],"highlight":[178],"companies\u2019":[180],"contribution":[181],"particularly":[185],"those":[187],"addressing":[188],"environment":[190],"decent":[192],"work":[193],"conditions":[194],"for":[195],"employees,":[196],"suggest":[198],"that":[199],"costs":[204],"other":[206],"intangibles":[207],"represent":[208],"most":[210],"influential":[211],"variable":[212],"explaining":[214],"variation":[216],"score.":[221],"Academics,":[222],"businesses":[223],"bodies":[226],"may":[227],"find":[228],"these":[229],"results":[230],"valuable":[231],"corresponding":[234],"activities:":[235],"theoretical,":[236],"pragmatic":[237],"or":[238],"statutory.":[239]},"counts_by_year":[{"year":2026,"cited_by_count":6},{"year":2025,"cited_by_count":5},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":8},{"year":2022,"cited_by_count":6},{"year":2021,"cited_by_count":4}],"updated_date":"2026-10-26T11:51:55.731654","created_date":"2020-11-09T00:00:00"}