Articlegold2024

Unveiling the impact of firm-characteristics on sustainable development goals disclosure: A cross-country study on non-financial companies in Asia

Waleed M. Alahdal · Siti Nurain Muhmad · Najib H.S. Farhan · Faozi A. Almaqtari · Alaa Mhawish · Hafiza Aishah Hashim

26 citations0/0 files storedBorsa Istanbul Review

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Corporate Social Responsibility Reporting Corporate Governance and Financial Management Sustainability and Innovation in Business

Abstract

This study examines the practices of the UN Sustainable Development Goals (SDGs) in Asian countries with special reference to listed firms in China, India, Indonesia, Japan, Malaysia, Singapore, and Saudi Arabia. Further, it evaluates the impact of firms’ specific factors on SDGs practices. The original sample consists of 1,462 companies for the 2018–2021 financial years. Data are extracted from the Refinitiv Eikon Database. One-way ANOVA and regression analysis are used to estimate the data. Results reveal that there is a significant difference in SDGs practices among the elected countries. Moreover, results reveal that ROA, ROE, market value added, leverage, and current ratio have a negative and significant impact on SDGs practices, while, the EPS has a positive and significant impact on SDGs practices. This research contributes to the existing literature by making a comparison among the Asian largest economies regarding the achievement of UN sustainable development goals.

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1989Agency Theory: An Assessment and Review 2007Institutions and Organizations: Ideas, Interests, and Identities 2002Value Maximization, Stakeholder Theory, and the Corporate Objective Function 1997The Corporate Social-Financial Performance Relationship 1999POLITICS AND INSTITUTIONALISM: Explaining Durability and Change 2015Organized hypocrisy, organizational façades, and sustainability reporting 2006An examination of corporate reporting, environmental management practices and firm performance 2002Institutional Theory and Institutional Change: Introduction to the Special Research Forum

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