Czynniki determinujące raportowanie przez przedsiębiorstwa informacji o działaniach na rzecz realizacji Celów Zrównoważonego Rozwoju
Factors that determine companies’ reporting of information on actions towards achieving the Sustainable Development Goals

Summary/Abstract: Purpose: The aim of the research is to identify factors that influence companies’ deci-sions about reporting on the achievement of Sustainable Development Goals (SDGs). Methodology/approach: A literature review allowed us to identify three potential factors that influence SDG reporting. The study used a sample of 8,499 companies. Data were obtained from the Refinitiv ESG Global database. Regression analysis was used to verify the research hypotheses. Findings: Engagement in social and environmental issues, the use of GRI (Global Re-porting Initiative) standards, and pressure from selected stakeholder groups positively influence companies’ decisions to report on SDGs. Research limitations: The simplified way of measuring the dependent variable may not fully capture differences in the volume and quality of disclosures about SDGs. Originality/value: The article provides new knowledge on factors that influence SDG reporting, including the importance of stakeholders. There is a need to further educate businesses and investors about sustainability and promote the use of GRI standards

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