Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/334412 
Year of Publication: 
2025
Citation: 
[Journal:] Journal of Economics, Finance and Administrative Science [ISSN:] 2218-0648 [Volume:] 30 [Issue:] 60 [Year:] 2025 [Pages:] 406-423
Publisher: 
Emerald Publishing Limited, Leeds
Abstract: 
Purpose - This paper examines the non-financial determinants influencing Sustainable Development Goals (SDGs) disclosure among Latin American banks. Design/methodology/approach - The study employs an explanatory methodological approach characterized by quantitative analysis and a longitudinal perspective. It applies a multiple linear regression model to examine the non-financial determinants influencing SDG compliance among banks listed on the national stock exchanges of the six Latin American countries with the highest nominal GDP in USD (World Bank, 2022). This group includes the four members of the Pacific Alliance (Chile, Colombia, Mexico, and Peru), along with Brazil-the only Latin American member of the BRICS-and Argentina, recognized for its significance in South America and its membership in the Group of Twenty (G-20). Findings - The findings reveal a direct and significant relationship between three variables of interest and financial institutions' disclosure of priority SDGs: board member independence, adherence to International Integrated Reporting Council guidelinesin reporting, and the audit ofsustainability reports by one of the Big Four firms. The variables of board size and the proportion offemale employees exhibited a notable inverse relationship. Originality/value - This study provides empirical evidence from the Latin American context, advancing research on non-financial determinants in the sustainability reporting of financial services, and underscoring banks' commitment to sustainable development.
Subjects: 
Banks
Latin America
Sustainability reporting
SDG
Sustainability
JEL: 
G21
M14
Q56
O54
C23
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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