Driving SDGs contribution: governance impact in state-owned vs. private companies’ CSR reporting

Lorenzo Ligorio, Andrea Venturelli and Fabio Caputo

Social Responsibility Journal, 2024, vol. 21, issue 3, 451-472

Abstract: Purpose - State-owned enterprises (SOEs) are tools in the hands of governments for the pursuit of their political agendas. This feature is driving accounting scholars’ attention to SOEs’ relationship with the United Nations Agenda 2030. However, few contributions in literature have approached the topic. This study aims at understanding which determinants impact the contribution of SOEs to Agenda 2030. Design/methodology/approach - To analyse SOEs’ contribution to the sustainable development goals (SDGs) through their disclosures, this study adopted a panel data analysis to explore two levels of drivers impacting SOEs practices. Furthermore, to highlight SOEs’ differences from private sector entities, this study used a comparative approach. Findings - Results revealed how hybrid and private environments are differently impacting the contribution to the SDGs. Moreover, it emerged how hybridity through board characteristics impacts SOE disclosure quality. Originality/value - To the best of the authors’ knowledge, this is the first study to empirically test how corporate governance characteristics influence SDGs’ contribution via sustainability reporting in SOEs.

Keywords: Agenda 2030; Sustainable development goals; State-owned enterprises; Panel data; Institutional logics (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:srjpps:srj-11-2023-0652

DOI: 10.1108/SRJ-11-2023-0652

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