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How firms adjust their SDG adoption in response to COVID-19 outbreak: a regional perspective.
- Source :
- Corporate Governance: The International Journal of Effective Board Performance; 2024, Vol. 24 Issue 3, p559-575, 17p
- Publication Year :
- 2024
-
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. [ABSTRACT FROM AUTHOR]
Details
- Language :
- English
- ISSN :
- 14720701
- Volume :
- 24
- Issue :
- 3
- Database :
- Complementary Index
- Journal :
- Corporate Governance: The International Journal of Effective Board Performance
- Publication Type :
- Academic Journal
- Accession number :
- 176906932
- Full Text :
- https://doi.org/10.1108/CG-04-2023-0171