Sustainability reports from the perspective of the SDGs.

Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic: 2022-2023 ; The 17 Sustainable Development Goals emerged in 2015 and, since then, they have revolutionised the outlook of non-financial disclosure in sustainability reports. Therefore, the aim of this final degree project is to delve deeper into the report that companies make on the SDGs, specifically on the SDG 12. To achieve this goal, we seek to answer the following questions: How can companies integrate the SDGs into their business strategy? How are companies reporting on SDG 12? We have reviewed the literature on the subject and, among the findings, it stands out that, although companies are committed to the SDGs and their reporting, small and medium-sized companies are far behind the large ones. The study of the SDF 12 report is an early topic, although it has caught the attention of different researchers. However, the report focuses on the production dimension, making commitments in relation to responsible and sustainable consumption invisible.