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SDGs in corporate responsibility reporting a longitudinal investigation of institutional determinants and financial performance

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Main Authors: Ambra, Galeazzo, Toloue, Miandar, Michela, Carraro
Format: Book
Language:English
Published: Springer 2023
Subjects:
origin—affect SDG engagement
SDGs
Online Access:https://link.springer.com/article/10.1007/s10997-023-09671-y
https://dlib.phenikaa-uni.edu.vn/handle/PNK/8457
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spelling oai:localhost:PNK-84572023-05-17T01:14:41Z SDGs in corporate responsibility reporting a longitudinal investigation of institutional determinants and financial performance Ambra, Galeazzo Toloue, Miandar Michela, Carraro origin—affect SDG engagement SDGs CC BY Companies play a central role in the achievement of Sustainable Development Goals (SDGs); as such, they face institutional pressures to increase their engagement with SDGs. However, given the complexity of SDGs, it is unclear whether these pressures lead firms to adopt engagement approaches that address a few goals or the whole set of 17, and if that choice has any subsequent effect on financial performance. To shed light on these issues, this research draws on the neo-institutional theory to investigate whether two institutional determinants—industry type and country of origin—affect SDG engagement and whether such engagement improves financial performance. Based on a content analysis and a regression analysis on high-reputation companies (the 100 most sustainable firms in the world) over the period 2017–2020, we find that the institutional pressures associated with industry type and country-of-origin positively impact any engagement approach to SDGs. 2023-05-17T01:14:41Z 2023-05-17T01:14:41Z 2023 Book https://link.springer.com/article/10.1007/s10997-023-09671-y https://dlib.phenikaa-uni.edu.vn/handle/PNK/8457 en application/pdf Springer
institution Digital Phenikaa
collection Digital Phenikaa
language English
topic origin—affect SDG engagement
SDGs
spellingShingle origin—affect SDG engagement
SDGs
Ambra, Galeazzo
Toloue, Miandar
Michela, Carraro
SDGs in corporate responsibility reporting a longitudinal investigation of institutional determinants and financial performance
description CC BY
format Book
author Ambra, Galeazzo
Toloue, Miandar
Michela, Carraro
author_facet Ambra, Galeazzo
Toloue, Miandar
Michela, Carraro
author_sort Ambra, Galeazzo
title SDGs in corporate responsibility reporting a longitudinal investigation of institutional determinants and financial performance
title_short SDGs in corporate responsibility reporting a longitudinal investigation of institutional determinants and financial performance
title_full SDGs in corporate responsibility reporting a longitudinal investigation of institutional determinants and financial performance
title_fullStr SDGs in corporate responsibility reporting a longitudinal investigation of institutional determinants and financial performance
title_full_unstemmed SDGs in corporate responsibility reporting a longitudinal investigation of institutional determinants and financial performance
title_sort sdgs in corporate responsibility reporting a longitudinal investigation of institutional determinants and financial performance
publisher Springer
publishDate 2023
url https://link.springer.com/article/10.1007/s10997-023-09671-y
https://dlib.phenikaa-uni.edu.vn/handle/PNK/8457
_version_ 1772331155980288000
score 8.891145

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