IDEAS home Printed from https://ideas.repec.org/a/wly/sustdv/v31y2023i4p2694-2710.html
   My bibliography  Save this article

What kind of leaders can promote the disclosure of information on the sustainable development goals?

Author

Listed:
  • María Garrido‐Ruso
  • Beatriz Aibar‐Guzmán
  • Óscar Suárez‐Fernández

Abstract

As the person responsible for a company's strategies and disclosure policies, the CEO is the architect of its CSR strategy. This paper analyzes which CEO's attributes influence the level of disclosure of information about business contribution to the SDGs. Based on the Upper Echelons Theory, a set of hypotheses on the influence of several CEO attributes (demographic and professional characteristics as well as personal traits) on SDGs disclosure have been tested in a sample of the leading Spanish companies for the period 2015–2021 using ordinal regressions for panel data. The results show that education level, nationality, and narcissism are the CEO attributes that significantly affect the level of SDG disclosure. Specifically, companies whose CEOs have a higher level of education, are Spanish (local), and are narcissist tend to disclose more information about the SDGs. This study aims to contribute to literature by providing new empirical evidence on an emerging research topic and by providing a glimpse into the CEO “profile” that may favor a company's propensity to disclose information on the SDGs.

Suggested Citation

  • María Garrido‐Ruso & Beatriz Aibar‐Guzmán & Óscar Suárez‐Fernández, 2023. "What kind of leaders can promote the disclosure of information on the sustainable development goals?," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(4), pages 2694-2710, August.
    • Handle: RePEc:wly:sustdv:v:31:y:2023:i:4:p:2694-2710
    DOI: 10.1002/sd.2539
    as

    Download full text from publisher

    File URL: https://doi.org/10.1002/sd.2539
    Download Restriction: no
    File URL: https://libkey.io/10.1002/sd.2539?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wly:sustdv:v:31:y:2023:i:4:p:2694-2710. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://onlinelibrary.wiley.com/journal/10.1002/(ISSN)1099-1719 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.