- Title
- Sustainable Development Goals (SDGs) Reporting and the Role of Country-Level Institutional Factors: An International Evidence
- Creator
- Bose, Sudipta; Khan, Habib Zaman
- Relation
- Journal of Cleaner Production Vol. 335, Issue 10 February 2022, no. 130290
- Publisher Link
- http://dx.doi.org/10.1016/j.jclepro.2021.130290
- Publisher
- Elsevier
- Resource Type
- journal article
- Date
- 2022
- Description
- The study investigates the extent, progress and level of improvement over time of Sustainable Development Goals (SDGs) reporting by companies worldwide. It also examines whether SDG reporting differs due to country-level institutional factors. Using a sample of 6942 company-year observations in thirty (30) countries from 2016 to 2019, the study utilises 17 SDGs indicators developed by the United Nations (UN) as its SDGs reporting index. The findings indicate that, despite little company-level SDG reporting in 2016, the trend has gradually moved upward over the sample period. We also find that SDGs reporting differs for companies in countries with sustainability regulation and better SDGs performance ratings. Contrary to our expectations, higher SDG reporting was found for companies in shareholder-oriented countries than in stakeholder-oriented countries. Furthermore, we find that companies in developing countries did higher company-level SDGs reporting than those in developed countries. The findings of this study have important implications, given that SDG reporting attracts global attention in recent times.
- Subject
- sustainable development goals; SDGs reporting; sustainability regulation; stakeholder-orientation; international; SDG 9; SDG 17; Sustainable Development Goals
- Identifier
- http://hdl.handle.net/1959.13/1485643
- Identifier
- uon:51653
- Identifier
- ISSN:0959-6526
- Language
- eng
- Reviewed
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- Visitors: 162
- Downloads: 1
Collections
Goal 9: Industry, Innovation and Infrastructure
Goal 17: Partnerships for the Goals
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