Digital reputation and firm performance: The moderating role of firm orientation towards sustainable development goals (SDGs)

被引：29

作者：

Rosamartina, Schena ^{[1
]}

Giustina, Secundo ^{[1
]}

Domenico, De Fano ^{[1
]}

Pasquale, Del Vecchio ^{[1
]}

Angeloantonio, Russo ^{[1
]}

机构：

[1] Univ LUM Giuseppe Degennaro, Dept Management Finance & Technol, SS 100 Km 18, I-70010 Casamassima, Bari, Italy

来源：

JOURNAL OF BUSINESS RESEARCH | 2022年 / 152卷

关键词：

Sustainable Development Goals; SDGs; Firm performance; Digital reputation; Non-financial performance; CORPORATE SOCIAL-RESPONSIBILITY; BIG DATA; MANAGEMENT; MEDIA; ACCOUNTABILITY; TECHNOLOGIES; INFORMATION; INSIGHTS; DISCLOSURE; RELEVANCE;

D O I：

10.1016/j.jbusres.2022.07.025

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This study analyzes the link between a firm's digital reputation and performance and the conditions under which its orientation towards sustainable development can moderate this link. The manuscript deals with relevant topics such as the digital tools that support the implementation of the firm's sustainability strategy, concerning the firm's commitment to deploying Sustainable Development Goals (SDGs). Using a sample of firms from the Fortune 500 list from 2015 to 2019, the findings show that digital reputation positively impacts a firm's financial and non-financial performance. Furthermore, results reveal that breadth (the variety of SDG-related themes covered) and concentration (the distribution of non-financial disclosure among the SDGs) operate as moderators in the above relationship. On the other hand, depth (the total volume of the SDG-based information) appears not to be significant. Finally, this study enriches the debate by providing a new data operationalization process to measure the firm's commitment to the SDGs of the 2030 Agenda.

引用

页码：315 / 325

页数：11

共 94 条

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