RT journal article
T1 Investigating the antecedents of Sustainable Development Goals disclosure via social media: Evidence from water companies
A1 Nicolò, Giuseppe
A1 Cervilla Bellido, Jose María
A2 Economía Financiera y Contabilidad
K1 ESG
K1 legitimacy theory
K1 SDG disclosure
K1 social media
K1 sustainability disclosure
K1 water companies
AB This study extends academic knowledge on the sustainable development goal (SDG)disclosure practices of water companies via social media. The ultimate paper's goal isto examine the possible determinants of such disclosure practices. A manual contentanalysis was conducted on a sample of 64 Spanish water companies' official Twitteraccounts to determine the SDG disclosure level. Based on legitimacy theory, differ-ent regression models were estimated to identify possible financial and governanceexplanatory factors of the level of SDG disclosure provided by Spanish water compa-nies via Twitter. Results reveal that Spanish water companies are still slow to realisethe potential of social media to increase their engagement with stakeholders andlegitimise their position in society concerning their commitment to achieving SDGs.More profitable companies with less government ownership and larger boards appearmore prone to disclose SDG information.
PB Wiley
SN 1535-3966
YR 2024
FD 2024-12-05
LK http://hdl.handle.net/10498/36159
UL http://hdl.handle.net/10498/36159
LA eng
DS Repositorio Institucional de la Universidad de Cádiz
RD 06-nov-2026