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- W4367300083 endingPage "137339" @default.
- W4367300083 startingPage "137339" @default.
- W4367300083 abstract "Businesses are increasingly expected to disclose their progress towards sustainable development via engagement with the United Nations Sustainable Development Goals. Although there is increasing trend towards disclosure, corporate reporting on Sustainable Development Goals varies in content and quality, posing a challenge to assess and improve the quality of disclosure. To understand variation in Sustainable Development Goal disclosure, it is essential to examine significant factors influencing corporate reporting. Accordingly, this research aims to investigate key drivers of reporting. The study undertakes content analysis of sustainability reports from leading Australian companies and conducts multinomial logistic regression analysis to provide evidence on drivers of disclosure. Using institutional theory and agency theory, a set of hypothesised relationships between Sustainable Development Goal disclosures and determinants of disclosure are developed. The study finds that Sustainable Development Goal reporting practices are a developing trend driven by external institutional factors and organisational characteristics. The study concludes there is need for a more robust Sustainable Development Goal measurement and reporting framework that can support companies to align their business strategies with the goals. This research makes several contributions to the literature by providing empirical evidence on the determinants of specific attributes of Sustainable Development Goal disclosure; empirical insights into potential motives for Sustainable Development Goal reporting; and a unique disclosure quality index that will be useful to academics and practitioners interested in assessing and ranking Sustainable Development Goal disclosures." @default.
- W4367300083 created "2023-04-29" @default.
- W4367300083 creator A5042690843 @default.
- W4367300083 creator A5054419660 @default.
- W4367300083 creator A5061499340 @default.
- W4367300083 creator A5065689486 @default.
- W4367300083 creator A5068848934 @default.
- W4367300083 date "2023-07-01" @default.
- W4367300083 modified "2023-10-13" @default.
- W4367300083 title "Sustainable development goal reporting: Contrasting effects of institutional and organisational factors" @default.
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