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This study aims to investigate the key company characteristics that influence the adoption of sustainability reporting practices. The study uses a Logit model based on a sample of 366 large Asian and African companies which have addressed the SDGs in their sustainability reports published in 2017. The results suggest that large companies in the low- and middle-income countries which used SDGs have specific characteristics such as a higher market-to-book value (Tobin’s q) and higher adoption of external assurance for their reports. The results also show that having women and younger directors in the company’s management structure is positively related to the adoption of the SDG reporting. Contrarily from previous studies, the industry sector does not have strong influences on the use of sustainability reporting. The paper provides support to the challenges faced by the boards of directors of large Asian and African companies in ensuring their increasing engagement in sustainability initiatives while acting in the best interest of the company and its stakeholders.

Company Characteristics and Sustainability Reporting: Evidence From Asia and Africa