Discovering the Prevalence of the 17 United Nations Sustainable Development Goals Implementation in Egypt
Bibliographic Data
| ID | 21604876 |
|---|---|
| Authors | Essam Amin (Accounting Department, Faculty of Commerce Damanhour University Damanhour Egypt), Phuong Bui (0009-0004-3762-4770, Eastern International University Ho Chi Minh Vietnam), Akrum Helfaya (0000-0001-7697-976X, Accounting Department, Faculty of Commerce Damanhour University Damanhour Egypt, corresponding author) |
| Year | 2026 |
| Publication date | 2026-06-28 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Sustainable Development (JOURNAL) |
| Journal identifiers | ISSN: 0968-0802 • E-ISSN: 1099-1719 |
| Publisher | Wiley (PUBLISHER • GB) |
| DOI | 10.1002/sd.71244 |
| OpenAlex | W7166473292 |
| Language | EN |
| References cited | 51 |
Assessing the quality of corporate sustainability information in emerging economies is challenging but feasible. This study employs a multitheoretical framework of legitimacy, stakeholder, and voluntary disclosure perspectives to assess how Egyptian listed firms implement the 17 United Nations Sustainable Development Goals (SDGs) across various sectors. Using content analysis of the largest firms on the Egyptian Stock Exchange, our study finds that companies in environmentally sensitive industries face significant pressure to disclose SDG‐related information. However, most engage in symbolic practices, prioritizing greenwashing over substantive action. Besides, stakeholder pressure has led to window dressing, with firms making commitments without implementing real change, highlighting a disconnect between corporate managers and SDG strategic objectives. These findings suggest that Egyptian firms need to shift from symbolic SDGs adoption toward substantive implementation by integrating SDGs into strategic planning, internal controls, and managerial decision‐making processes. This also points to the role of policymakers in strengthening reporting standards and oversight mechanisms to discourage performative compliance. These findings emphasize the urgent need for Egyptian firms to transition from performative to authentic SDGs implementation and call for stronger efforts from governments, practitioners, and policymakers to drive meaningful progress
Greenwashing · Performative utterance · Stakeholder · Stakeholder engagement · Sustainability · Sustainable development · Corporate Social Responsibility Reporting · Environmental Sustainability in Business · Sustainability in Higher Education
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| Citation velocity | historical |
|---|---|
| Highly cited | No |