Our faculty co-authors study on strengthening SDG disclosure frameworks
Manipal Academy of Higher Education (MAHE) Dubai congratulates Dr. Ullas Rao, School of Business, on the publication of a new peer-reviewed article, “An Innovative Decision-Making Model for Alternative Regulatory Frameworks Based on Sustainable Development Goal Disclosure Costs,” in Business Ethics, the Environment & Responsibility (Wiley). The paper appears in the journal’s 2025 volume and was accepted on 3 August 2025.
About the research
The study maps the true costs organizations face when disclosing progress on the UN Sustainable Development Goals (SDGs) - including litigation, regulatory, reputational, operational and proprietary costs - and proposes a two-phase decision model that integrates DEMATEL, TOPSIS and quantum picture fuzzy sets (QPFS) to navigate uncertainty in real-world reporting decisions.
Key insights
Litigation cost exerts the strongest influence on all other costs, with regulatory cost next; proprietary cost is least influential.
Experts rank mandatory reporting, third-party assurance, and penalties/enforcement as the most effective regulatory levers to improve SDG disclosure quality.
These findings provide actionable guidance for managers designing disclosure strategies and for policymakers shaping regulation to enhance the credibility and usefulness of SDG reporting.
Business Ethics, the Environment & Responsibility is a Wiley journal; the article is published under the 2025 imprint.
MAHE Dubai applauds Dr. Rao on this contribution to the sustainability - reporting literature and its practical implications for organizations striving to align profitability with purpose. For readers interested in methodology, the paper details how the integrated DEMATEL - TOPSIS – QPFS model captures complex, real-world expert judgments under uncertainty.
