How firms adjust their SDG adoption in response to COVID-19 outbreak: a regional perspective

IF 5.5 Q1 BUSINESS

Corporate Governance-The International Journal of Business in Society Pub Date : 2023-11-01 DOI:10.1108/cg-04-2023-0171

Raffaella Montera, Giulia Nevi, Nicola Cucari, Salvatore Esposito De Falco

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引用次数: 0

Abstract

Purpose This paper aims to examine the COVID-19 pandemic’s impacts on the regional progression toward the Sustainable Development Goals (SDGs) through the lens of the adoption of 2030 Agenda by firms from different Italian regions. Design/methodology/approach Mixed methods were adopted. First, a content analysis was performed on 330 nonfinancial declarations released in the 2019–2021 period by a sample of 110 Italian listed companies from different regional macroareas. Second, regression analyses were run to test the impact of regional localization of businesses on SDGs adoption over pre-/during/post-COVID era. Findings The regional localization of businesses does not affect the SDGs adoption in the pre-COVID-19 era because Italian firms mainly address social goals. Instead, SDGs adoption is affected by regional localization of businesses both during and post-COVID-19 age, when Northern firms prioritize economic and social goals, whereas Southern firms shift from social to environmental goals. Originality/value This study fills the need of considering the subnational specificities in literature on sustainable development by capturing connections between firms, belonging territory, SDGs and COVID-19 crisis.

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企业如何调整可持续发展目标以应对COVID-19疫情:区域视角

本文旨在通过意大利不同地区的公司采用《2030年可持续发展议程》的视角，研究COVID-19大流行对区域实现可持续发展目标(sdg)进程的影响。设计/方法/方法采用混合方法。首先，以来自不同区域宏观区域的110家意大利上市公司为样本，对2019-2021年期间发布的330份非财务报表进行内容分析。其次，进行回归分析，以测试企业区域本地化对新冠疫情前/期间/后可持续发展目标采用的影响。在covid -19之前的时代，企业的区域本地化并不影响可持续发展目标的采用，因为意大利公司主要解决社会目标。相反，在2019冠状病毒病期间和之后，可持续发展目标的采用受到企业区域本地化的影响，此时北方公司优先考虑经济和社会目标，而南方公司则从社会目标转向环境目标。本研究通过捕捉企业、所属领土、可持续发展目标和COVID-19危机之间的联系，填补了考虑可持续发展文献中次国家特殊性的需要。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Corporate Governance-The International Journal of Business in Society BUSINESS-

CiteScore

11.20

自引率

33.90%

发文量

期刊介绍： Providing a consistent source of in-depth information, analysis and advice considering corporate governance on an international scale, Corporate Governance: The International Journal of Business in Society focuses on knowledge development, practice and performance standards for scholars and Boards of Directors/ Governors of companies throughout the world. The journal publishes a diverse range of substantive theoretical and methodological debates as well as practical developments in the field of corporate governance worldwide. The journal particularly encourages attention to the impact of changes of business/corporate governance forms and practices on people, and the sustainability of different governance models. Articles that highlight models and structures that advance the interests, dignity and well being of all stakeholders, in a sustainable manner, are particularly welcome. The journal covers a broad spectrum of governance-related themes including: -Effective boardroom performance -Control and regulation -Executive leadership -The role and contribution of external (non-executive) directors -The growing importance of governance in the wake of ever-greater corporate scandals -Redefinitions and reassessments of corporate governance models -The role of business in society -The changing nature of the relationship and responsibilities of the firm towards various stakeholders -The incentives required to encourage more socially- and environmentally-responsible corporate action -The role and impact of local and international regulatory agencies and regimes on corporate behaviour.