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Browsing by Author Michela, Carraro

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    • SDGs in corporate responsibility reporting a longitudinal investigation of institutional determinants and financial performance
    Authors: Ambra, Galeazzo; Toloue, Miandar; Michela, Carraro;  Advisor: -;  Co-Author: - (2023)

    Companies play a central role in the achievement of Sustainable Development Goals (SDGs); as such, they face institutional pressures to increase their engagement with SDGs. However, given the complexity of SDGs, it is unclear whether these pressures lead firms to adopt engagement approaches that address a few goals or the whole set of 17, and if that choice has any subsequent effect on financial performance. To shed light on these issues, this research draws on the neo-institutional theory to investigate whether two institutional determinants—industry type and country of origin—affect SDG engagement and whether such engagement improves financial performance. Based on a content analysi...