Abstract
ABSTRACT This study investigates through an empirical analysis the achievement of companies’ Sustainable Development Goals (SDGs) in the Technology Industry. Based on institutional and legitimacy theories, the main objective is to examine the relationship between country’s governance indicators and companies’ SDGs achievement, for the time frame 2019–2021. Mixed datasets with information for 359 companies (852 panel data observations) in the field of technology from European countries were tested to address homogeneity, robustness and regression analysis. The results show a significant impact of most country’s governance indicators on companies’ SDGs achievement, with notable differences across the Technology Industry’s Business Sectors. Furthermore, the SDGs reporting score analysed by each of the three pillars (economic, environmental and social) reveals that companies are more oriented towards social corporate actions than economic or environmental ones during the researched period. Adding to previous research, this study contributes by relating country characteristics to company’s SDGs achievement for a specific industry, and its main business sectors.
Published Version
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