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Firm-Level and Country-Level Determinants of Reporting of Sustainable Development Goals

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Dissertation(901.26 KB)

Date

2024

Authors

Supervisor

Rahman, Asheq

Item type

Dissertation

Degree name

Master of Business

Journal Title

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Volume Title

Publisher

Auckland University of Technology

Abstract

Purpose: The purpose of this study is to identify the firm-level and country-level determinants of reporting of sustainable development goals (SDGs) of firms. Motivation: Prior studies on SDG determinants mainly used single industry, single country, or single geographical region samples, which were limited in size. This study uses large multi-industry and multi-country/region samples to provide more robust, generalisable results about the determinants of SDG reporting that exist at both the firm and country levels. Method: This research selected a sample of 9,763 public large companies listed on the top 24 indices of stock exchanges of 26 countries from 2018 to 2022. The study was undertaken by identifying potential firm-level and country-level determinants of SDG reporting by firms from the extant literature. The SDG data used in this study are the ones reported by the firms. So, this study’s results encompass the reporting of SDGs. Findings: The results show that firm-level determinants of firm size, company ESG disclosure score, board size, director diversity score, and the country-level determinant social progress index score are the main determinants of SDG reporting. Practical implications: This study contributes to the current academic research on sustainable development goals reporting worldwide. It enhances and advances the understanding of the SDG and its association with firm and country-level features, and how these features motivate firms to contribute positively. This study provides valuable information for various stakeholders, such as businesses, governments, society, and policymakers for SDG-related decision-making. Based on the features examined in this study, policymakers can create more effective plans for SDG reporting.

Description

Keywords

Sustainable Development Goals (SDGs) Reporting, Firm-level determinants, Country-level determinants

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Permanent link

http://hdl.handle.net/10292/17534

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Masters Dissertations