Does SDG Coverage Influence Firm Performance?

被引：17
|
作者：
Ramos, Disney Leite [1 ]
Chen, Shouming [1 ]
Rabeeu, Ahmed [1 ]
Rahim, Abdul Basit Abdul [1 ]
机构：
[1] Tongji Univ, Sch Econ & Management, Shanghai 200092, Peoples R China
来源：
SUSTAINABILITY | 2022年 / 14卷 / 09期
基金：
中国国家自然科学基金;
关键词：
Sustainable Development Goals (SDGs); firm performance; content analysis approach; Return on Equity (ROE); Corporate Knights' Index; SUSTAINABLE DEVELOPMENT GOALS; CHALLENGE;
D O I：
10.3390/su14094870
中图分类号：
X [环境科学、安全科学];
学科分类号：
08 ; 0830 ;
摘要：
The purpose of this study is to examine the influence of the Sustainable Development Goals (SDGs) on firm performance. The study examines the SDG coverage of international firms in six industries listed in the Corporate Knights' Index, including banking, insurance, petroleum refineries, real estate investment and services, and investment services. Through a content analysis approach, the annual and sustainable reports of these firms for the year 2020 were used to extract financial and SDG information, respectively. The findings indicate that SDG coverage has no effect on firm performance. The results also show that SDGs 5, 8, and 13 appear to be the most widely adopted SDGs by companies from all industries, while SDGs 2, 6, and 14 tend to be the least focused on of all SDGs. This study can assist regulators and investors in better understanding the role of SDGs in achieving an organization's success.
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页数：10
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