Investigating the antecedents of Sustainable Development Goals disclosure via social media: Evidence from water companies

Giuseppe Nicolo' and José María Cervilla‐Bellido

Corporate Social Responsibility and Environmental Management, 2025, vol. 32, issue 2, 2317-2331

Abstract: This study extends academic knowledge on the sustainable development goal (SDG) disclosure practices of water companies via social media. The ultimate paper's goal is to examine the possible determinants of such disclosure practices. A manual content analysis was conducted on a sample of 64 Spanish water companies' official Twitter accounts to determine the SDG disclosure level. Based on legitimacy theory, different regression models were estimated to identify possible financial and governance explanatory factors of the level of SDG disclosure provided by Spanish water companies via Twitter. Results reveal that Spanish water companies are still slow to realise the potential of social media to increase their engagement with stakeholders and legitimise their position in society concerning their commitment to achieving SDGs. More profitable companies with less government ownership and larger boards appear more prone to disclose SDG information.

Date: 2025
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https://doi.org/10.1002/csr.3066

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Persistent link: https://EconPapers.repec.org/RePEc:wly:corsem:v:32:y:2025:i:2:p:2317-2331

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