**4. Methodology**

The research is based on case studies [35]. This approach was chosen because it allows us to identify and explain in-depth features of the research goals: (i) analyze how multinational companies from different countries integrate sustainability and CSR values associated with Sustainable Development Goals, (ii) explore whether the sustainable activities create shared value to the stakeholders, and (iii) how these companies communicate in different channels their impacts and results.

In other words, the case study allows us to understand how the most valuable responsible companies (DJSI World) and most reputable companies (Reptrak) are creating value for society and contributing to social change through their CSR approach. Furthermore, we analyzed the sustainability reports and corporate websites of the sample companies to assess how these companies communicate its CSR commitments. The use of corporate documents such as sustainability reports or websites in academia is very widespread [12, 13, 36, 37]. These documents were examined for any information related to the following concepts: (a) corporate identity and the links to CSR strategy, (b) shared value approach, (c) stakeholder dialogue, (d) references to the Sustainable Development Goals, and (e) the presence of CSR information in online communications channels. The aim of describing these items is to understand how reputable and responsible companies outline the concepts that lead the current CSR conversation among academics and practitioners. In short, we analyzed the link between CSR and reputation for companies.
