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首页> 外文期刊>Business Strategy and the Environment >Do institutional investors drive corporate transparency regarding business contribution to the sustainable development goals?
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Do institutional investors drive corporate transparency regarding business contribution to the sustainable development goals?

机译：机构投资者是否推动了对可持续发展目标的业务贡献的企业透明度？

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摘要

Institutional investors show increasing interest in how companies align their corporate social responsibility strategies with the sustainable development goals (SDGs) proposed by the United Nations (UN). The information disclosed in this regard is essential to know and monitor business contribution to the 2030 Agenda. In this paper, we analyze the influence that institutional investors have on the adoption of the disclosure strategy established by UN and the Global Reporting Initiative (GRI)-GRI-SDG Compass. The results obtained for a sample of 989 international companies, which prepare their sustainability reports following the GRI guidelines, show that ownership by foreign investors, pension funds, and "other" investors boosts the relevance of the information disclosed in relation to the 2030 Agenda. On the contrary, government, financial institutions, and cross holdings have no impact on the information systems developed.
机译：机构投资者表现出对公司如何将公司社会责任战略与联合国（联合国）提出的可持续发展目标（SDGS）对齐的兴趣。在这方面披露的信息对于了解和监控2030年议程的业务贡献至关重要。在本文中，我们分析了机构投资者对通过联合国和全球报告倡议（GRI）-Gri-SDG指南针所设立的披露战略的影响。为989名国际公司的样本获得的结果，该公司在GRI指南之后准备其可持续发展报告，表明外国投资者，养老基金和“其他”投资者的所有权提高了与2030年议程所披露的信息的相关性。相反，政府，金融机构和交叉持股对所开发的信息系统没有影响。

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