The new frontiers of sustainable development and SDGs. A Content analysis

The adoption good practices Corporate social responsibility (CRS) plays a particularly significant role to achieve the sustainable development goals, henceforth SDGs (Holtschneider, 2015; Li et al., 2018; Frynas and Yamahaki, 2016; Sullivan et al., 2018; Adams, 2017; Ike et al., 2019). The SDGs objectives identified by Agenda 2030 are a total of 17 and refer to people, the planet and prosperity (United Nations, 2015) to be achieved in the next 15 years and up to 2030. The research work intends to verify whether the information on sustainability of the companies in the sample is in line with the SDGs and if there is a positive relationship between the disclosure of the SDGs and the performance of companies. After a brief theoretical framework on the importance of sustainability and the SDGs, the composition of the sample is described; the methodology used to implement the qualitative-quantitative empirical study is illustrated below. Finally, the results achieved are presented and analysed.