Whittingham, Keith L.; Earle, Andrew G.; Leyva-de la … - In: Business research quarterly : BRQ 26 (2023) 1, pp. 45-61
sustainability. Exploring the impact of the SDGs' launch on firms, through the lens of normative pressure, we apply computer …-aided text analysis to the language used in sustainability reports of 164 large corporations to investigate whether and how the … SDGs impacted sustainability reporting. Results show that, when comparing firms' sustainability reports before and after …