**6. Discussion and conclusion**

Despite the interest in SDG, the information given provides a lack of clarity. The sample holds and endorses a responsible positioning on SDGs. However, the reporting is not clear. The companies support the goals and underline the main objectives, but the sample has tried to link preexisting initiatives to current UN Goals. The reporting thus is confusing because stakeholders are not able to conclude whether SDGs have been endorsed or simply adjusted. It would be a good idea to provide a final index (such as companies do with GRI) in which readers could find specific content related to every SDG. Furthermore, the analysis has shown that the SDGs' Goals are closely related to business and CSR strategy. It may be better to dis-

**Sustainable Development Goals Companies' sample**

SDG3. Good health and well-being Nestlé, Philips, LG Electronics, Roche

SDG12. Responsible consumption and production Nestlé, Philips, LG Electronics, Roche

SDG2. Zero hunger Nestlé, Unilever

SDG5. Gender equality Unilever, Roche

SDG6. Clear water and sanitation Nestlé, Unilever, Roche SDG7. Affordable and clean energy LG Electronics, Roche SDG8. Decent work and economic growth LG Electronics, Roche

SDG4. Quality education Roche

SDG9. Industry, innovation, and infrastructure Roche

SDG11. Sustainable cities and communities LG Electronics

SDG13. Climate action Nestlé, Roche

SDG15. Life on land Unilever SDG16. Peace, justice, and strong institutions Roche SDG17. Partnerships for the goals Roche

SDG1. No poverty

130 Corporate Governance and Strategic Decision Making

SDG10. Reduced inequalities

SDG14. Life below water

**Table 2.** SDGs implementation.

play a complete SDG status to explain why and why not they partly handle the goals.

The sample provides corporate information in social media and owned media (websites, corporate blogs, and press releases). Most of the CSR issues are disseminated by traditional channels such as web pages or sustainability reports, but they also use social networks (see **Table 1**). Nevertheless, some companies have developed new ways to communicate its com-

**5.4. Online CSR dissemination**

mitments or receive feedback.

The companies selected for the sample have integrated sustainable values into their corporate strategy and are leaders in the field of CSR and reputation. These companies are included in the Dow Jones Sustainability Index and in the Global Reptrack 100 ranking. One way to assess their sustainable commitments is their involvement with the Sustainable Development Goals, which the sample companies have integrated into their CSR strategy giving priority to different goals. In addition, these companies communicate the results of their activities related to sustainability through different reports on their websites to create value to their stakeholders.

Furthermore, these companies have created profiles in different social media where they generate a dialogue with their stakeholders through the different corporate activities they develop, including activities based on their CSR policies.

As a consequence, these companies create shared value through sustainable programs and activities that benefit society as a whole. This implies that companies take into account the expectations of their stakeholders in its strategy by integrating a significant number of activities and its impacts. Then, these companies connect their CSR values with identity and translate it into actions that enhance its corporate reputation.

Companies use different channels to generate a dialogue with stakeholders (Facebook, Twitter, YouTube, etc.) in relation to different interests of companies. However, these leading companies in sustainability can increase engagement with its stakeholders through a dialogue that serves to involve them in the sustainable development. From this perspective, SDGs represent an opportunity to provide dialogue and involvement with stakeholders based on actions that directly improve society in specific areas.

Although we find similar behavior in these companies, since they include CSR in their business model, each of them has a differentiating strategy that they communicate using some messages in different channels.

In this sense, the concept of creating shared value is a way of understanding the value proposition that only some of these companies integrate into their strategy. However, these corporations give relevance to their stakeholders, so they can create a more extensive dialogue based on its sustainable proposals (SDG). Thus, these companies succeed in promoting the benefit to society from its CSR strategy by involving its stakeholders in its development and, thus, leading social change. From this perspective, companies have the opportunity to use their social media as platforms to transform society in a real and measurable way.

Finally, future research can provide new uses of business communication based on the transformation of the society as long as companies use methods to measure their impacts. The consequence is that companies can gain credibility based on results where they explain how they create shared value from different business areas.
