Business sustainability reporting and assurance and sustainable development goals

Zabihollah Rezaee, Saeid Homayoun, Nick J. Rezaee and Ehsan Poursoleyman

Managerial Auditing Journal, 2023, vol. 38, issue 7, 973-996

Abstract: Purpose - This paper aims to examine the association between sustainable development goals (SDGs) at the micro level and firms’ inclination to sustainability reporting and assurance (SRA). Design/methodology/approach - The authors use global data from 44 countries in the 2016–2021 period and perform the probit and logistic models in testing the hypotheses. Findings - The results show that socially responsible firms adopting SDGs are more likely to issue sustainability reports and obtain assurance statements. The authors find that the link between firms’ compliance with SDGs and SRA is stronger for firms domiciled in stakeholder-oriented countries. Originality/value - SRA issues are gaining the attention of regulators, investors, businesses and academics worldwide. Results pertaining to the relationship between SDGs and SRA are robust to alternative measures and several sensitivity tests and, thus, provide policy, practice and research implications.

Keywords: Sustainability reporting; Sustainable development goals; Sustainability assurance; Stakeholder orientation; M12; M14; M15 (search for similar items in EconPapers)
Date: 2023
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:majpps:maj-10-2022-3722

DOI: 10.1108/MAJ-10-2022-3722

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