Bearing of Financial Prudence, Solvency, and Sustainability for SDG Reporting: Evidence From Top 100 Listed Indian Companies
SDG報告における財務慎重性、支払能力、持続可能性の影響：インド上場企業トップ100からの証拠 (AI 翻訳)
Shweta Jain Goel, Neelam Jhawar
🤖 gxceed AI 要約
日本語
本研究は、インドNSE上場企業トップ100におけるSDGs報告の決定要因を分析。市場資本化が正の有意な影響を持つ一方、収益性や流動性は有意でないことを発見。外部ステークホルダーの圧力が内部財務健全性よりもSDGs開示を促進することを示唆。
English
This study analyzes determinants of SDG reporting among top 100 Indian listed firms. It finds market capitalization positively predicts SDG reporting, while profitability and liquidity do not. Results suggest external stakeholder pressure, not internal financial health, drives disclosure.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
本論文はインド企業に焦点を当てるが、日本の企業がSDGs報告を進める上で、外部圧力の重要性を示唆する点で参考になる。日本の統合報告書やSSBJとも関連する可能性がある。
In the global GX context
This paper provides evidence from an emerging economy on what drives SDG reporting. Globally, it reinforces the role of stakeholder pressure in sustainability disclosure, relevant to ISSB and CSRD frameworks.
👥 読者別の含意
🔬研究者:Empirical evidence on determinants of SDG reporting in an emerging market context.
🏢実務担当者:Highlights that market capitalization and external pressure are key drivers; internal financial health may be less critical.
🏛政策担当者:Suggests that regulatory or investor pressure can be more effective than financial incentives in promoting SDG disclosure.
📄 Abstract（原文）
Corporate SDG reporting is shaped by a range of firm-level financial and operational determinants, yet evidence from large emerging economies remains limited.This study examines how market capitalization, liquidity, profitability, solvency, and selected operational expendituresspecifically travel expenses, printing and stationery, and raw material purchases -influence SDG reporting among the top 100 NSE-listed Indian companies.Using 296 firm-year observations across 74 companies over 2019-2020 to 2022-2023, panel regression with fixed and random effects applied in STATA 15.1 reveals that market capitalization is a positive and significant predictor of SDG reporting, while profitability, liquidity, and solvency are not.Among operational variables, sales are positively significant, whereas reductions in travel expenditure and raw material purchases are associated with higher SDG reporting levels.The findings suggest that external stakeholder pressure, rather than internal financial health, is the primary driver of SDG disclosure among large Indian listed companies, with implications for policymakers and corporate boards in emerging economies.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.58426/cgi.v8.i1.2026.110-122first seen 2026-07-18 06:26:25
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