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The growing interest in sustainability reporting by management scholars is leading to new research fields. Among the different actors involved in non-financial disclosures, recent research is paying attention to public–private hybrid organisations. This study explores the main focus and critique of current and past literature on public–private hybrids and sustainability reporting.

To explore the recent field of sustainability reporting in public–private hybrids, this study adopts a structured literature review on studies collected from the scientific platforms Scopus and Web of Science.

Findings revealed a young and growing field of research. Also, it emerged how more profound attention is being paid to the features and drivers of sustainability reporting in the public–private sector, along with a stimulus for further research on new reporting frameworks.

Considering the novelty of the research field, the collection of analysed studies was very limited. Moreover, grey literature was not incorporated into the research. In addition, only two sources of data were considered.

This study includes different implications regarding sustainability reporting in public–private hybrids, emphasizing transparency, accountability and the need for further research and adoption of external assurance.

Because of the novelty of the research field, this is the first study to focus on literature that addresses the relationship between sustainability reporting and public–private entities. Furthermore, using a structured literature review has provided a profound view of the published literature.

State-owned enterprises (SOEs) are tools in the hands of governments for the pursuit of their political agendas. This feature is driving accounting scholars’ attention to SOEs’ relationship with the United Nations Agenda 2030. However, few contributions in literature have approached the topic. This study aims at understanding which determinants impact the contribution of SOEs to Agenda 2030.

To analyse SOEs’ contribution to the sustainable development goals (SDGs) through their disclosures, this study adopted a panel data analysis to explore two levels of drivers impacting SOEs practices. Furthermore, to highlight SOEs’ differences from private sector entities, this study used a comparative approach.

Results revealed how hybrid and private environments are differently impacting the contribution to the SDGs. Moreover, it emerged how hybridity through board characteristics impacts SOE disclosure quality.

To the best of the authors’ knowledge, this is the first study to empirically test how corporate governance characteristics influence SDGs’ contribution via sustainability reporting in SOEs.

This study aims to evaluate the contribution of companies on disability through sustainability reporting. In particular, the analysis evaluates the content of Sustainable Development Goals (SDGs) contribution on disability.

This study adopts the most recent Global Reporting Initiative (GRI) guidelines and the Agenda 2030 framework to measure corporate contribution on disability challenges via their disclosures. Next, a quality content analysis was conducted on the disability-related information disclosed.

Evidence revealed that while appearing compliant with the GRI indicators on disability, companies still struggle to effectively disclose and engage with disability-related topics, presenting a strong misalignment between quantity of information and quality of the information on the SDGs related challenges.

To the best of authors’ knowledge, this is the first study to explore corporate transparency on social inclusivity regarding disability-affected subjects by considering the divergence between reporting guidelines compliance and information quality.

The objective of the paper is to assess food and beverage companies' levels of communication about their activities and sustainability performances, in terms of their compliance with the requirements of the Global Reporting Initiative (GRI) Standards and the consistency of the contents of the sustainability reports they publish on the Sustainable Development Goals (SDGs).

To this end, a content analysis of the non-financial reports published by 102 food and beverage companies in the year 2018 has been conducted to identify the most adopted GRI guideline and the nature of the communicated SDGs. Finally, three t-tests have been used to understand how the presence on a listed market, the geographical settlement and nature of the company affects the corporate social responsibility (CSR) communication.

The study has revealed how the transition to the more recent GRI Standards guidelines is still on going. Also, it has emerged how food and beverage companies are supporting the pursuit of the SDGs through the reduction of work inequalities. At last, the analysis has showed how the presence on a listed market is a driver of CSR communication.

The findings of the present study provide a picture of the current CSR practices in the food and beverage sector and allow companies to effectively choose the most suitable non-financial indicators and GRI guidelines. Also, the present contribution has revealed the key SDGs considered by food and beverage companies.

A model on the cognitive elements of engagement is adopted and content analysis, along with sentiment analysis, has been used to explore the post characteristics and the levels of stakeholders' interactions in controversial and non-controversial European industries through three Poisson regressions. At last, an ANOVA test has been used to check the level of interaction regarding the coronavirus disease 2019 (COVID-19)-related aspects.

The intrinsic characteristics of controversial industries cause the stakeholders’ skepticism about their corporate social responsibility (CSR) strategies. This results in the need to elaborate proper involvement strategies to approach industries' stakeholders. Such need has assumed relevance during the COVID-19 crisis and has traced a certain border between the companies that are more sensitive to the social side of the surrounding environment and the ones that are less involved in risky sectors. The present paper aims to understand the role of social media in stakeholder engagement, and social media's characteristics, and tries to elaborate on companies' CSR communication readiness to the challenges shown by the pandemic.

The study reveals how the success of stakeholder engagement in CSR communication is affected by both controversial sector membership and the characteristics of the posts such as the inclusion of the sustainable development goals (SDGs). In addition, the study emerges how the European companies have focused on social aspects in companies' communication, revealing a certain readiness for the COVID-19 challenges.

Building on a model of cognitive elements of engagement, the present study provides useful insights for companies' next engagement strategies on social media. Moreover, the thematic analysis provides a benchmark for the improvement of current corporations' communication strategies in light of the pandemic effects.

This paper contributes to the literature by investigating the role of Twitter as a stakeholder engagement tool and identifies the drivers for an effective Twitter content strategy. Moreover, the paper provides a useful proxy for current and future research on the COVID-19-related CSR communication.

This chapter delves into the significant role Higher Education Institutions (HEIs) play in advancing the Sustainable Development Goals (SDGs) aim of strengthening and refocusing institutional efforts toward the 2030 Agenda and beyond. Acknowledging the limited progress made toward the 2030 Agenda, the chapter discusses the extent to which universities are meeting their social and ethical responsibilities in fostering sustainable development and human rights. Through an examination of the relationship between universities and the SDGs (including criticism of their role in reinforcing urban inequalities), the chapter articulates a vision for HEIs to embrace transformative partnerships, interdisciplinary approaches, and community engagement to rebuild public trust and reinforce their place as pivotal actors in driving social and economic progress. Three essential tasks for HEIs are identified: fostering SDG synergies, establishing trust and collaboration with local communities, and advancing a data-informed progress assessment that provides a roadmap for how to use the SDGs to further new agendas.