SDGs and airport sustainable performance: Evidence from Italy on organisational, accounting and reporting practices through financial and non-financial disclosure

This article investigates the 17 Sustainable Development Goals (SDGs) Agenda introduced by the United Nations in 2015 outlining if and which organisational, accounting and reporting practices are adopted to sustainable performance. Specifically, adopting the sustainability disclosure framework, we analyse how firms within the airport industry achieve the SDGs 11 and 17 showing how the initiatives are developed and implemented. Drawing from a broad review of the main contributions in the research and practice, we conduct a qualitative study through the reading and processing of financial statements and nonfinancial reports (sustainability and social reporting) of seven major strategic airport infrastructures in Italy to outline the initiatives implemented for meeting the SDGs. The main Italian airport infrastructures investigated still are not able to completely meet the SDGs goals, especially the SDGs 11 and 17, although they mention the SDGs in their financial and non-financial reporting, they still continue to develop and implement some specific initiatives to achieve high sustainable performance. This article outlines the need to create conditions for developing and better implementing the accounting and reporting practices, like the SBSC (Sustainable Balanced Scorecard), as well as adequate organisational architectures and educational training and management programs for achieving the SDGs goals within firms. (C) 2019 Elsevier Ltd. All rights reserved.