The DOI matches its Crossref record; 75 of the 75 references it cites were found in a registry or an index.
Do institutional investors drive corporate transparency regarding business contribution to the sustainable development goals?
Open accessAbstract
Institutional investors show increasing interest in how companies align their corporate social responsibility strategies with the sustainable development goals (SDGs) proposed by the United Nations (UN). The information disclosed in this regard is essential to know and monitor business contribution to the 2030 Agenda. In this paper, we analyze the influence that institutional investors have on the adoption of the disclosure strategy established by UN and the Global Reporting Initiative (GRI)—GRI‐SDG Compass. The results obtained for a sample of 989 international companies, which prepare their sustainability reports following the GRI guidelines, show that ownership by foreign investors, pension funds, and “other” investors boosts the relevance of the information disclosed in relation to the 2030 Agenda. On the contrary, government, financial institutions, and cross holdings have no impact on the information systems developed.
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Cites
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Cited by
The determinants of business contribution to the 2030 Agenda: Introducing the SDG Reporting Score
Pizzi, S., Rosati, F., & Venturelli, A. (2021) · Business Strategy and the Environment · doi:10.1002/bse.2628 · Cited by 426
Khan, P. A., Johl, S. K., & Akhtar, S. (2021) · Journal of Risk and Financial Management · doi:10.3390/jrfm14120605 · Cited by 128
Metadata
- Authors
- García‐Sánchez, I., Rodríguez‐Ariza, L., Aibar‐Guzmán, B., & Aibar‐Guzmán, C.
- Venue
- Business Strategy and the Environment
- Publisher
- Wiley
- Published
- 2020-02-12
- Volume
- 29
- Issue
- 5
- Pages
- 2019-2036
- ISSN
- 0964-4733 (ISSN-L)
- 1099-0836
- OpenAlex
- W3006065944
- Cited by
- 283
- References
- 75
- FWCI
- 34.40
- Type
- journal article
- Language
- en
- Open access
- green
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
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