Achieving the 2030 Agenda: Mapping the Landscape of Corporate Sustainability Goals and Policies in the European Union
Round 1
Reviewer 1 Report
Comments and Suggestions for AuthorsThe submission addresses a topic relevant to all the mankind, not just Europeans. The research was very well conducted and I initially congratulate the authors for their work.
My biggest concerning is the formatting. The text seems unnecessarily long. This can discourage reading and negatively impact the citations that the work will certainly obtain for the topics covered. In this sense, I humbly suggest that the authors carry out an exercise in leaning their work, mainly in terms of format, but not in terms of content. My suggestions (which I believe could inspire other similar changes):
1. Merge affiliations 1 and 2 just to 1, since they are the same.
2. Merge Sections 1 and 2 to 1, reducing it from 4.5 pages to up to three-page length.
3. Delete last column of Table 1 (Total number of companies with unavailable data), Table 2 (Companies not applying the respective SDG), Table 3 (Sample companies not applying the respective policy), and three last columns of Table 6 (Companies not applying any SDG and Total number of companies) since they can be obtained from previous column.
4. Delete ** and its note (Note. The double asterisk (**) ... significant at p < 0.01.) from Tables 4 and 5. The observation will look better in the text. If you want to emphasize data, make it bold or italicized.
5. Bing powering maps of Figs. 1 and 2 must be cited in sections Materials and Methods and References.
6. There is a long subsection (unnumbered) previous the 5.1 that must be numbered, perhaps 5.1 Analyisi of the results. Current Subsections 5.1 to 5.6 are too long and need to be summarized in a Subsection 5.7, perhaps with a figure or table.
7. An acronym list is missing after the Conclusions.
8. What about moving the Appendix to a supplementary file?
9. Delete "not publicly" and "due to copyright" from the Data Availability Statement, then will be "Data available by Refinitiv Eikon." Please, insert the reference of the database in the references.
Author Response
Please find the response attached. Thank you!
Author Response File: 
Author Response.pdf
Reviewer 2 Report
Comments and Suggestions for AuthorsAuthors should check typos. Validation and updates are needed for references.
Similarity found should be reduced.
Better presentation is needed in introduction section about the research methodology that is applied, and gaps that exist in literature. Better presentation also should exist about the Tables 1,2,3. In analysis section more analysis is needed as well as update in references, validation in references and gaps found about SDG about the results in Tables 6,7,9, 10 & 11. Better presentation should exist in conclusions in terms of future results for stakeholders and research scholars.
Comments on the Quality of English LanguageAuthors should check typos and minor spelling edits. Validation and updates are needed for references.
Similarity found should be reduced.
Author Response
Please find the response attached. Thank you!
Author Response File: Author Response.pdf
Reviewer 3 Report
Comments and Suggestions for AuthorsThe manuscript presented an interesting analysis on the contribution of 1,156 companies listed at headquarters within the European Union to the United Nations Sustainable Development Goals. The chosen theme is substantial and carries significant implications, and the findings promise to be engaging and applicable. I offer the following minor recommendations for the authors’ consideration, aimed at enhancing the quality and depth of their research presentation.
In Section 2, a comprehensive examination of the current state and challenges associated with the integration of SDGs has been provided. I would suggest the authors to synthesize the insights gleaned from their review and to delineate the limitations of existing research. It would facilitate the discussion on industry level in this manuscript.
In Section 2.3, it would be beneficial to strengthen the connectivity between the industry level and the previously discussed two levels.
Line 284, clarity regarding the specific types of transformations and statistical procedures employed would be beneficial. Such information would bolster the methodological soundness and comparability of the findings.
Figure 1 and 2, present the method utilized for the color-coding of countries within the map would be helpful to understand. If feasible, labelling the countries on the map would enhance its readability. As a standard practice, including graticules and a scale bar on the map assists readers in comprehending the spatial relationships within the depicted region.
Should we add the data source of the maps to the reference?
I would suggest to expand the discussion on the contribution of SDGs from the industry level, for it is a novel contribution of this manuscript.
Author Response
Please find the response attached. Thank you!
Author Response File: Author Response.pdf
Round 2
Reviewer 2 Report
Comments and Suggestions for AuthorsAuthors should check typos and minor spelling errors.
Tables 1,2,3,4,5 and 11 should present, adress relative literature focused on useful findings and present covered gaps that are found in literature.
The research findings for figures 1,2 should be better presented in main text as well as in conculsions focused on useful findings for stakeholders.
Update and validation of references is needed update references.
Comments on the Quality of English Language
Authors should check typos and minor spelling errors.
Author Response
Thank you so much for your very useful recommendations!
Author Response File: Author Response.pdf
Reviewer 3 Report
Comments and Suggestions for AuthorsThanks for addressing my previous comments.
Author Response
We are grateful for your useful comments and kind review! Best regards!
