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This study aims to investigate the impact of diverse practices in sustainability reporting and assurance on the disclosure of sustainable development goals (SDGs). Specifically, the authors examine the disclosure of SDGs along two dimensions: disclosure breadth, denoting the number of goals mentioned, and disclosure depth, encompassing the extent of actions disclosed to advance these goals.

Using a panel Tobit regression analysis, the authors analyse the communication on progress questionnaires from 299 companies (resulting in 1,015 firm-year observations) participating in the United Nations Global Compact from 2017 to 2021.

The findings revealed that greater adherence to Global Reporting Initiative standards increases SDG disclosure breadth; external assurance using publicly recognised standards, more than proprietary methods, is associated with SDG disclosure breadth and depth; and the review of information by multiple stakeholders improves the depth of SDG disclosure more than evaluation by a panel of peers.

The originality of this study lies in its examination of the intricate interplay between sustainability disclosure and assurance practices, on the one hand, and the disclosure of SDGs, on the other. Uniquely, the authors consider the various levels of implementation of these practices, allowing for a comprehensive assessment of their influence on SDG disclosure.

This paper aims to present a theoretical framework and underpinning evidence to support researchers and practitioners to systematically design sport and exercise interventions.

The framework highlights the theoretical underpinnings and practical feasibility considerations that are important when designing sport and exercise interventions for children and adolescents with attention deficit hyperactivity disorder (ADHD).

Future research may wish to apply and evaluate the utility of this framework and research and practice and make recommendations for further refinement.

The quality and strength of conclusions from this body of research has been undermined by a lack of methodological quality and clarity in these studies. One criticism has been the lack of an evidence based, transparent and consistent approach to the design of physical activity and sport interventions and selection of outcome measures. This paper will facilitate the transparent and evidence-based decision-making to guide the design of sport/physical activity interventions for children/adolescents with ADHD.