Board structure as a mechanism to achieve the UN 2030 Agenda in Latin America
Alan Bandeira Pinheiro,
Cintia de Melo de Albuquerque Ribeiro,
André Luiz Villagelim Bizerra
Abstract:This study aims to investigate the effect of board structure on companies’ engagement with the Sustainable Development Goals (SDGs). The characteristics of the board of directors related to the size of the board, independence, and diversity were analyzed, as well as the disclosure of the 17 SDGs of 371 companies headquartered in Latin America from 2016 to 2020. The data were analyzed using data regression in a panel with fixed effects and regression of panel data using the logit method. Research findings showe… Show more
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