Examining the Extent of and Determinants of SDG Reporting

Fazeel Abdullah, Muhammad Imran Yaqoob Khan, Gohar Mahmood and Zahid Abbas

Journal of Accounting and Finance in Emerging Economies, 2023, vol. 9, issue 3, 199-212

Abstract: Purpose: The purpose of this study was to find out what influences Sustainable Development Goals (SDG) reporting and to what extent. Particularly, we concentrated on 40 nations from various areas that actively participate in SDG reporting.Design/Methodology/Approach:&The World Bank database, SGI Networking, and Sustainable Governance Indicators were some of the sources used to compile the data that was used to study this, which covered the years 2016 to 2022. Several regression methods, including Pooled OLS, Fixed Effect, and Random Effect, were used in the study to investigate the connection between reporting SDGs and indicators of sustainable governance. Additionally, we ran moderation experiments to evaluate the influence of the populace and religion as moderating factors.Findings:&The findings imply that management, shareholders, and the market have a strong incentive to expand investment in sustainable practices to boost profits. Furthermore, our findings have significant policy implications for the sector, highlighting the necessity of incorporating SDG reporting into business models.Implications/Originality/Value:&Our study has consequences for both academics and business. The importance of sustainable governance indicators in the context of SDG reporting and their potential influence on financial performance are both highlighted by our study.

Keywords: Extent; Determinants; SDG Reporting; SGI; Population (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:src:jafeec:v:9:y:2023:i:3:p:199-212

DOI: 10.26710/jafee.v9i3.2711

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