SDGs in corporate responsibility reporting a longitudinal investigation of institutional determinants and financial performance
CC BY
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| Định dạng: | Sách |
| Ngôn ngữ: | English |
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Springer
2023
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| Truy cập trực tuyến: | https://link.springer.com/article/10.1007/s10997-023-09671-y https://dlib.phenikaa-uni.edu.vn/handle/PNK/8457 |
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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 |
8.887836 |