Investigating the antecedents of Sustainable Development Goals disclosure via social media: Evidence from water companies

IF 8.3 2区管理学 Q1 BUSINESS

Corporate Social Responsibility and Environmental Management Pub Date : 2024-12-05 DOI:10.1002/csr.3066

Giuseppe Nicolo', José María Cervilla-Bellido

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引用次数: 0

Abstract

This study extends academic knowledge on the sustainable development goal (SDG) disclosure practices of water companies via social media. The ultimate paper's goal is to examine the possible determinants of such disclosure practices. A manual content analysis was conducted on a sample of 64 Spanish water companies' official Twitter accounts to determine the SDG disclosure level. Based on legitimacy theory, different regression models were estimated to identify possible financial and governance explanatory factors of the level of SDG disclosure provided by Spanish water companies via Twitter. Results reveal that Spanish water companies are still slow to realise the potential of social media to increase their engagement with stakeholders and legitimise their position in society concerning their commitment to achieving SDGs. More profitable companies with less government ownership and larger boards appear more prone to disclose SDG information.

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通过社交媒体调查可持续发展目标披露的先例：来自水务公司的证据

本研究通过社交媒体拓展了水务公司可持续发展目标（SDG）披露实践的学术知识。这篇论文的最终目标是研究此类披露行为的可能决定因素。以64家西班牙水务公司的官方Twitter账号为样本进行人工内容分析，以确定可持续发展目标的披露水平。基于合法性理论，估计了不同的回归模型，以确定西班牙水务公司通过Twitter提供的可持续发展目标披露水平可能的财务和治理解释因素。调查结果显示，西班牙水务公司在认识到社交媒体的潜力方面仍然进展缓慢，社交媒体可以增加他们与利益相关者的接触，并使他们在实现可持续发展目标的承诺方面的社会地位合法化。利润更高、政府持股较少、董事会规模更大的公司似乎更倾向于披露可持续发展目标信息。

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 Social Responsibility and Environmental Management Multiple-

CiteScore

17.20

自引率

16.30%

发文量

189

期刊介绍： Corporate Social Responsibility and Environmental Management is a journal that publishes both theoretical and practical contributions related to the social and environmental responsibilities of businesses in the context of sustainable development. It covers a wide range of topics, including tools and practices associated with these responsibilities, case studies, and cross-country surveys of best practices. The journal aims to help organizations improve their performance and accountability in these areas. The main focus of the journal is on research and practical advice for the development and assessment of social responsibility and environmental tools. It also features practical case studies and evaluates the strengths and weaknesses of different approaches to sustainability. The journal encourages the discussion and debate of sustainability issues and closely monitors the demands of various stakeholder groups. Corporate Social Responsibility and Environmental Management is a refereed journal, meaning that all contributions undergo a rigorous review process. It seeks high-quality contributions that appeal to a diverse audience from various disciplines.