Imitation is the sincerest form of institutionalization: Understanding the effects of imitation and competitive pressures on the reporting of sustainable development goals in an international context
研究了模仿和竞争压力如何驱动企业在国际背景下报告可持续发展目标，发现行业平均报告水平、最大公司报告水平及获奖公司报告水平均与报告程度正相关，竞争压力也有正向影响，但模仿与竞争的交互作用会削弱报告。
Abstract Companies integrate Sustainable Development Goals (SDGs) in their sustainability reports for various reasons. This paper examines whether and how imitation and competitive pressures drive the SDG reporting in an international context. Drawing on institutional theory and employing data collected from 36 countries over 6 years (from 2015 to 2020), we found that, at the industry level, the extent of SDG reporting is associated with (a) the average extent of SDG reporting, (b) the extent of SDG reporting of the largest company, and (c) the average extent of SDG reporting of the companies awarded for their sustainability commitments. Additionally, we provide evidence of a positive effect exerted by competitive pressures, as well as evidence that the interaction between various forms of imitation and competition negatively affects SDG reporting. Our results are robust to different subsamples and have key implications for practitioners, regulators, and policymakers.