Abstract
Purpose: The aim of the research is to identify factors that influence companies' deci-sions about reporting on the achievement of Sustainable Development Goals (SDGs). Methodology/approach: A literature review allowed us to identify three potential factors that influence SDG reporting. The study used a sample of 8,499 companies. Data were obtained from the Refinitiv ESG Global database. Regression analysis was used to verify the research hypotheses. Findings: Engagement in social and environmental issues, the use of GRI (Global Re-porting Initiative) standards, and pressure from selected stakeholder groups positively influence companies' decisions to report on SDGs. Research limitations: The simplified way of measuring the dependent variable may not fully capture differences in the volume and quality of disclosures about SDGs. Originality/value: The article provides new knowledge on factors that influence SDG reporting, including the importance of stakeholders. There is a need to further educate businesses and investors about sustainability and promote the use of GRI standards.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
