The Involvement of Real Estate Companies in Sustainable Development—An Analysis from the SDGs Reporting Perspective
Abstract
1. Introduction
2. Sustainable Reporting in the Real Estate Field
3. Methodological Approach to Content Analysis
3.1. Sample Definition
3.2. Content Analysis Process and Coding System
- The entity declares the importance of the SDGs, but without including certain aspirations.
- The entity declares the importance of the SDGs and includes qualitative aspirations for achieving them.
- The entity identifies quantitative key performance indicators (KPIs) for the relevant SDGs.
- The entity identifies KPIs and quantitative targets for the relevant SDGs.
- The entity correlates KPIs assigned priority SDGs with the impact on the company.
4. Results and Discussions Regarding SDGs Reporting
4.1. Results of Stage 1: Generalities about the Studied SRs
4.2. Results of Stage 2: Reporting over SDGs
5. Summary and Concluding Discussion
Author Contributions
Funding
Acknowledgments
Conflicts of Interest
Appendix A
Name | Country | Organization Type | Listed/Non-Listed | Sector | Size | Number of Employees | Real Estate Investments (EUR mil.) | Total Revenues (EUR mil.) | Total Fixed Assets (EUR mil.) | Reporting Years |
---|---|---|---|---|---|---|---|---|---|---|
Arcadis | The Netherlands | Private | Listed | Real estate owners and developers | MNE | 27,354 | - | 3255.57 | 1232.70 | 2017, 2018 |
Bonava | Sweden | Private | Listed | Real estate owners and developers | Large | 2075 | - | 1366.06 | 70.21 | 2016, 2017, 2018 |
Castellum | Sweden | Private | Listed | Real estate owners and developers | Large | 381 | 8695.66 | 543.87 | 8871.69 | 2016, 2017, 2018 |
Conwert Immobilien Invest 1 | Austria | Subsidiary | Listed | Real estate owners’ and developers’ spaces | MNE | n/a | n/a | n/a | n/a | 2016 |
JM AB | Sweden | Private | Listed | Real estate owners and developers | Large | 2562 | - | 1576.02 | 20.87 | 2016, 2017, 2018 |
Kungsleden | Sweden | Private | Listed | Real estate owners and developers | Large | 109 | 3383.65 | 232.59 | 3385.70 | 2016, 2017, 2018 |
Sato Oyj | Finland | Private | Unlisted | Real estate owners and developers | SME | 218 | 3875.10 | 290.40 | 3903.40 | 2016, 2017, 2018 |
Sonae Sierra | Portugal | Private | Listed | Real estate owners and developers | Large | 1057 | 2097.00 | 144.30 | 2097.00 | 2017, 2018 |
Specialfastigheter Sverige | Sweden | State owned | Unlisted | Real estate owners and developers | SME | 144 | 2661.13 | 208.50 | 2761.96 | 2016, 2017, 2018 |
Wallenstam | Sweden | Private | Listed | Real estate owners and developers | MNE | 251 | 4467.49 | 186.26 | 4639.42 | 2017, 2018 |
Alstria Office | Germany | Private | Listed | REITs | Large | 149 | 3938.86 | 193.00 | 4003.51 | 2016, 2017 |
Befimmo | Belgium | Private | Listed | REITs | Large | 86 | 1447.24 | 144.07 | 2458.21 | 2017, 2018 |
Cofinimmo | Belgium | Private | Listed | REITs | Large | 134 | 3694.20 | 212.17 | 3881.02 | 2016, 2017, 2018 |
Covivio | France | Private | Listed | REITs | Large | 922 | 20,139.34 | 955.89 | 22,052.53 | 2016, 2017, 2018 |
Grivalia | Greece | Subsidiary | Listed | REITs | SME | 28 | 1008.23 | 72.54 | 1083.07 | 2017 |
IntuProperties | Great Britain | Private | Listed | REITs | Large | 2654 | 7175.78 | 584.13 | 8093.21 | 2016, 2017, 2018 |
Appendix B
The Categories Represented by the SDGs | Description of Codes |
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Conventional Approach | Stage 1. Generalities about the Studied SRs |
(a) Type, structure and dimension of the SRs | |
(b) The reporting framework used | |
(c) Independent external insurance | |
Coordinated Approach | Stage 2. Reporting Regarding SDGs |
(a) Reporting modalities | |
(b) Prioritising objectives | |
(c) Assessment of the reporting quality | |
(d) Contributions to SDGs achievement |
Variable | Observations | Mean | Standard Deviation | Min | Max |
---|---|---|---|---|---|
Number of SDGs reported | 39 | 7.77 | 4.57 | 0 | 17 |
Number of pages dedicated to the SDGs | 39 | 17.26 | 22.34 | 1 | 72 |
% SR dedicated to the SDGs | 39 | 14.14 | 15.63 | 0.74 | 52.17 |
Pages/SDG | 38 | 1.85 | 1.80 | 0.07 | 6.27 |
SDGs | Observations | Mean | Standard Deviation | Min | Max |
---|---|---|---|---|---|
SDG 1 | 4 | 1.00 | 0.00 | 1.00 | 1.00 |
SDG 2 | 4 | 1.00 | 0.00 | 1.00 | 1.00 |
SDG 3 | 16 | 3.50 | 1.26 | 1.00 | 5.00 |
SDG 4 | 15 | 3.27 | 1.16 | 1.00 | 5.00 |
SDG 5 | 17 | 3.59 | 1.00 | 2.00 | 5.00 |
SDG 6 | 18 | 3.94 | 1.06 | 1.00 | 5.00 |
SDG 7 | 27 | 3.81 | 1.33 | 1.00 | 5.00 |
SDG 8 | 26 | 3.54 | 1.27 | 1.00 | 5.00 |
SDG 9 | 18 | 3.44 | 1.82 | 1.00 | 5.00 |
SDG 10 | 11 | 3.36 | 1.03 | 2.00 | 5.00 |
SDG 11 | 34 | 2.94 | 1.59 | 1.00 | 5.00 |
SDG 12 | 25 | 3.76 | 1.16 | 1.00 | 5.00 |
SDG 13 | 30 | 3.37 | 1.71 | 1.00 | 5.00 |
SDG 14 | 4 | 1.00 | 0.00 | 1.00 | 1.00 |
SDG 15 | 12 | 2.17 | 1.59 | 1.00 | 5.00 |
SDG 16 | 8 | 3.75 | 0.46 | 3.00 | 4.00 |
SDG 17 | 20 | 1.90 | 0.85 | 1.00 | 4.00 |
SDG 2016 | 12 | 2.73 | 1.34 | 1.00 | 4.29 |
SDG 2017 | 14 | 3.14 | 0.93 | 1.67 | 4.60 |
SDG 2018 | 11 | 3.08 | 0.81 | 1.67 | 4.67 |
Average Quality | 37 | 2.99 | 1.03 | 1.00 | 4.67 |
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Ionașcu, E.; Mironiuc, M.; Anghel, I.; Huian, M.C. The Involvement of Real Estate Companies in Sustainable Development—An Analysis from the SDGs Reporting Perspective. Sustainability 2020, 12, 798. https://doi.org/10.3390/su12030798
Ionașcu E, Mironiuc M, Anghel I, Huian MC. The Involvement of Real Estate Companies in Sustainable Development—An Analysis from the SDGs Reporting Perspective. Sustainability. 2020; 12(3):798. https://doi.org/10.3390/su12030798
Chicago/Turabian StyleIonașcu, Elena, Marilena Mironiuc, Ion Anghel, and Maria Carmen Huian. 2020. "The Involvement of Real Estate Companies in Sustainable Development—An Analysis from the SDGs Reporting Perspective" Sustainability 12, no. 3: 798. https://doi.org/10.3390/su12030798
APA StyleIonașcu, E., Mironiuc, M., Anghel, I., & Huian, M. C. (2020). The Involvement of Real Estate Companies in Sustainable Development—An Analysis from the SDGs Reporting Perspective. Sustainability, 12(3), 798. https://doi.org/10.3390/su12030798