Determinants of SDG Reporting by Businesses: A Literature Analysis and Conceptual Model.

This article examines the current state and determinants of Sustainable Development Goal (SDG) reporting by businesses, synthesizing fragmented literature since the SDGs' adoption in 2015. It identifies three categories of determinants influencing SDG reporting adoption: firm-level factors (such as size, sector, and financial performance), report-level factors (including report type, length, and adherence to the Global Reporting Initiative [GRI] framework), and regulation-level factors (such as mandatory non-financial disclosure, corporate social responsibility mandates, and international presence). The study highlights that report-level determinants are within firms' control, whereas firm- and regulation-level determinants are external. It also notes that most research focuses on large companies in developed countries, with developing countries underrepresented, and proposes a conceptual framework to guide future research and assist practitioners and policymakers in understanding and implementing SDG reporting.