Accountability and reporting: a critical perspective on the efforts of companies to promote Sustainable Development Goals and Human rights.

Non-financial disclosure related to sustainability and SDG issues is of particular interest to the scientific community and international institutions. The first part of the thesis offers a systematic analysis (of the existing literature on non-financial disclosure focused on Human Rights and SDGs. The second part of the thesis presents interesting results from an empirical investigation of the non-financial disclosure produced by companies in the MENA region (Middle East and North Africa) and allied with the World Benchmarking Alliance. Finally, in the third part of the thesis, attention is focused on the most important Palestinian corporate group operating in the telecommunications sector as a particular example of a corporate reality committed to the fundamental values of justice, development, equality, transparency and sustainability.