Governance-Stakeholder Dynamics in SDG Reporting: Critical Insights from Recent High-Impact Empirical Studies

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides a consolidated framework of governance-stakeholder mechanisms in SDG reporting, identifying gaps for future research.

🏢実務担当者:Highlights the critical role of stakeholder engagement and board diversity in improving SDG disclosure credibility.

🏛政策担当者:Offers evidence that stakeholder pressure can substitute for strict regulation, suggesting hybrid enforcement approaches.

corporations face growing pressure towards achieving the 2030 United Nations Sustainable Development Goals (SDGs), the role of governance structures in shaping corporate SDG reporting has gained increasing attention. Despite growing research on sustainability disclosure, past reviews lack a critical synthesis of the specific governance mechanisms and stakeholder dynamics in shaping corporate SDG reporting. Prior review studies largely focus on general ESG disclosures, overlooking SDG-specific transparency. The role of the regulatory framework and stakeholder influence is also fragmented, requiring a review to synthesise insights, enhance accountability, and improve the SDG disclosure practices. Consolidating findings from 45 research papers published in Q1 and high-impact journals between 2019 and 2025, this paper aims to review and analyse the governance-stakeholder dynamics in SDG disclosure critically. It first examines the role of non-financial reporting in communicating corporate contributions to the SDG agenda, then explores current SDG reporting practices and trends. Secondly, it explores how board characteristics impact SDG reporting, offering insights into governance attributes that drive SDG disclosure. Thirdly, the role of sustainability committees in embedding SDGs into corporate strategies is assessed. Lastly, external forces are examined to understand how stakeholder engagement enhances sustainability transparency and accountability. Findings indicate that stakeholder pressures drive compliance more effectively than regulations alone. Governance diversity and enforcement variability impact regulatory effectiveness across industries and regions. Moving beyond compliance-driven reporting and towards an impact-oriented SDG strategy is crucial. Drawing on recent high-impact academic research, this paper provides insights for strengthening SDG disclosure practices, improving regulatory oversight, and fostering greater corporate commitment to sustainability. With a growing demand for corporate SDGs accountability, the findings are relevant for leaders, stakeholders and regulators seeking to enhance reporting credibility. By clarifying the governance-stakeholder dynamics in SDG reporting, this study contributes to the broader goal of enhancing corporate responsibility and sustainable development.

• openaire https://doi.org/10.55057/ijaref.2025.7.2.4first seen 2026-05-14 22:17:26