Testing the Spillover Effects of Sustainability Reporting: Evidence from the Public Sector

Ali Uyar, Cemil Kuzey and Merve Kilic

International Journal of Public Administration, 2021, vol. 44, issue 3, 231-240

Abstract: The purpose of this study is to investigate the country-level drivers of sustainability reporting level (quantity) in the public sector using spillover theory. The results proved that the sector-level and geographical spillover effects have the significant determinants of sustainability reporting of the public sector. This finding implies that the sustainability reporting practices of a non-public sector has a significant influence on the sustainability reporting practices of the public sector. Moreover, the public sectors in countries that share the same geographical vicinity are affected by one another’s sustainability reporting practices. The results are robust to various alternative models, samplings, and measurements.

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:taf:lpadxx:v:44:y:2021:i:3:p:231-240

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DOI: 10.1080/01900692.2019.1677711

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