… the key company characteristics which influence the adoption of sustainability … of 366 large
Asian and African companies which have addressed the SDGs in their sustainability reports …

… which have addressed the SDGs in their sustainability reports … started to analyse the factors
influencing the adoption of new … reporting, this paper could support large Asian and African …

… the business reporting indicators for each SDG developed by … of directors contribute to the
early adoption of SDG reporting. … SDG reporting in other emerging countries, especially Asian …

… factors influencing SDGs reporting. Different practitioners' … a lower willingness to adopt
SDGs reporting. Formally stated: … Among the Asian countries, companies in the Philippines …

… board gender diversity influence the adoption of new sustainability reporting practices (ie
SDG reporting) by large companies in the lower-middle-income countries in Asia and Africa [1]. …

… that early adoption of SDG reporting is related to a larger size, … influence of this variable in
corporate sustainability reporting. … Further research might reveal additional factors influencing …

… of SDG reporting of the top fifty (50) listed companies in … Also, we sought the opinion of the
Big Four audit firms; we … The major point made in this study is that the successful adoption of …

… the factors that influence the adoption of the SDGs by … listed companies integrate the SDGs
more into their reporting … , while Asian reports have a rate of 10.81%. The highest percentage …

… the relationship between firms’ adoption of SDG reporting in … , with the inclusion of companies
from South Asia, Africa, etc., … the external factors affecting SDG reporting in business were …

… various external and internal factors influencing organizations' … “to enable businesses to
incorporate SDG reporting into their … The fifth cultural dimension considered in this study is long-…