This study addresses the challenges faced by organizations in prioritizing sustainability reporting aligned with the United Nations’ Sustainable Development Goals (SDGs). We examine the cause-and-effect relationships among sustainability dimension-related disclosures and specific SDG criteria. This study advocates a prioritization approach to sustainability reporting across sustainability dimensions and SDG reporting criteria. To conduct our empirical analysis, we designate SDG13 (Climate Change), SDG7 (Affordable and Clean Energy), and SDG12 (Responsible Consumption and Production) as representatives of the sustainability dimensions related to the biosphere, society, and economy, respectively. We employ a novel methodology that integrates quantum spherical fuzzy sets (QSFS) into the decision-making trial and evaluation laboratory (DEMATEL) technique. We demonstrate the superiority of our methodology, which enhances the precision of decision-making under uncertainty. Our findings reveal that biosphere disclosure influences the disclosure of the remaining dimensions. Notably, we find that the disclosure criteria for each SDG are interrelated and can be ranked according to the intensity of their influence on each other. Disclosure of “materiality analysis for sustainable energy” is the most influential factor. These findings have managerial implications for future studies. By identifying the interrelations among disclosure criteria and prioritizing the most influential factors, companies can focus their efforts on the most impactful aspects. Our findings provide organizations with a foundation for developing an innovative reporting framework with a prioritization approach to sustainability disclosures. Policymakers can leverage these insights to enhance current reporting practices and contribute to broader discourse on sustainable development.

中文翻译：

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使用综合决策方法，基于创新和知识对可持续发展目标的披露进行有影响力的映射

本研究解决了组织在优先考虑与联合国可持续发展目标 (SDG) 一致的可持续发展报告方面所面临的挑战。我们研究了可持续发展维度相关披露与具体可持续发展目标标准之间的因果关系。本研究倡导跨可持续发展维度和可持续发展目标报告标准对可持续发展报告采取优先顺序。为了进行实证分析，我们分别指定SDG13（气候变化）、SDG7（负担得起的清洁能源）和SDG12（负责任的消费和生产）作为与生物圈、社会和经济相关的可持续发展维度的代表。我们采用一种新颖的方法，将量子球形模糊集（QSFS）集成到决策试验和评估实验室（DEMATEL）技术中。我们证明了我们方法的优越性，它提高了不确定性下决策的准确性。我们的研究结果表明，生物圈的披露会影响其余维度的披露。值得注意的是，我们发现每个可持续发展目标的披露标准都是相互关联的，并且可以根据它们相互影响的强度进行排名。 “可持续能源重要性分析”的披露是影响最大的因素。这些发现对未来的研究具有管理意义。通过确定披露标准之间的相互关系并优先考虑最有影响力的因素，公司可以将精力集中在最有影响力的方面。我们的研究结果为组织提供了开发创新报告框架的基础，并采用可持续发展披露的优先顺序方法。政策制定者可以利用这些见解来加强当前的报告实践，并为更广泛的可持续发展讨论做出贡献。