Examining the Extent of and Determinants of SDG Reporting
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, SG...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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CSRC Publishing
2023-09-01
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| Series: | Journal of Accounting and Finance in Emerging Economies |
| Subjects: | |
| Online Access: | https://publishing.globalcsrc.org/ojs/index.php/jafee/article/view/2711 |
| _version_ | 1797672886879649792 |
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| author | Fazeel Abdullah Muhammad Imran Yaqoob Khan Gohar Mahmood Zahid Abbas |
| author_facet | Fazeel Abdullah Muhammad Imran Yaqoob Khan Gohar Mahmood Zahid Abbas |
| author_sort | Fazeel Abdullah |
| collection | DOAJ |
| description |
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.
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| first_indexed | 2024-03-11T21:36:46Z |
| format | Article |
| id | doaj.art-58f56f53cd55466aa250da24dbe9ca69 |
| institution | Directory Open Access Journal |
| issn | 2519-0318 2518-8488 |
| language | English |
| last_indexed | 2024-03-11T21:36:46Z |
| publishDate | 2023-09-01 |
| publisher | CSRC Publishing |
| record_format | Article |
| series | Journal of Accounting and Finance in Emerging Economies |
| spelling | doaj.art-58f56f53cd55466aa250da24dbe9ca692023-09-26T21:53:49ZengCSRC PublishingJournal of Accounting and Finance in Emerging Economies2519-03182518-84882023-09-019310.26710/jafee.v9i3.2711Examining the Extent of and Determinants of SDG ReportingFazeel Abdullah0Muhammad Imran Yaqoob Khan1Gohar Mahmood2Zahid Abbas3Bahauddin Zakariya University, Multan, PakistanBahauddin Zakariya University, Multan, PakistanGovernment College University, Faisalabad, PakistanBahauddin Zakariya University, Multan, Pakistan 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. https://publishing.globalcsrc.org/ojs/index.php/jafee/article/view/2711ExtentDeterminantsSDG ReportingSGIPopulation |
| spellingShingle | Fazeel Abdullah Muhammad Imran Yaqoob Khan Gohar Mahmood Zahid Abbas Examining the Extent of and Determinants of SDG Reporting Journal of Accounting and Finance in Emerging Economies Extent Determinants SDG Reporting SGI Population |
| title | Examining the Extent of and Determinants of SDG Reporting |
| title_full | Examining the Extent of and Determinants of SDG Reporting |
| title_fullStr | Examining the Extent of and Determinants of SDG Reporting |
| title_full_unstemmed | Examining the Extent of and Determinants of SDG Reporting |
| title_short | Examining the Extent of and Determinants of SDG Reporting |
| title_sort | examining the extent of and determinants of sdg reporting |
| topic | Extent Determinants SDG Reporting SGI Population |
| url | https://publishing.globalcsrc.org/ojs/index.php/jafee/article/view/2711 |
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