A Bird’s Eye View: Uncovering the Impact of Stakeholder Pressure on Sustainable Development Goal Disclosure
Alan Bandeira Pinheiro,
Gabriel Gusso Mazzo,
Gabriele da Cunha Lopes
et al.
Abstract:Grounded in stakeholder theory, we examine the impact of secondary stakeholder pressure on SDG disclosure. We verify the SDG disclosure of 1831 companies based in nine countries for the period of 2016–2019, considering as secondary stakeholders the government, society, unions, and the media. The results are mixed, with some indication that the pressure exerted by society and the media is important for companies in environmentally sensitive sectors to have better disclosure of the SDGs. Our results also reveal … Show more
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