Desarrollo sostenible y aplicación de los ODS sociales en las empresas valencianas: un enfoque según su tamaño y tipo.

This paper analyses the relationship between the legal form of a company and its size with the degree of achievement of the social SDGs. To do so, we worked with a random sample of 351 companies located in the Valencian Community (Spain). The results indicate that the legal form is not a determinant of the degree of implementation of the social SDGs; however, size is, as it is SMEs that have the greatest difficulties in the incorporation of these SDGs. The findings provide guidance to the Public Administration in the implementation of policies and aid focused on this type of company, so that they can meet the challenges set by the 2030 Agenda. [ABSTRACT FROM AUTHOR]