Non-financial determinants influencing Sustainable Development Goals disclosure in traditional banking institutions in Latin America

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dc.contributor.authorRaffaelli, Pablo
dc.date.accessioned2026-04-16T00:01:52Z
dc.date.issued2025-12-01
dc.description.abstractPurpose: 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 guidelines in reporting, and the audit of sustainability reports by one of the Big Four firms. The variables of board size and the proportion of female 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.
dc.formatapplication/pdf
dc.identifier.citationRaffaelli, P., Correa-García, J. A., & Stella Verón, C. (2025). Non-financial determinants influencing Sustainable Development Goals disclosure in traditional banking institutions in Latin America. Journal of Economics, Finance and Administrative Science, 30(60), 406–423. Retrieved from https://revistas.esan.edu.pe/index.php/jefas/article/view/899
dc.identifier.doihttps://doi.org/10.1108/JEFAS-12-2024-0387
dc.identifier.urihttps://hdl.handle.net/20.500.12640/4942
dc.languageInglés
dc.language.isoeng
dc.publisherUniversidad ESAN
dc.publisher.countryPE
dc.rightshttps://purl.org/coar/access_right/c_abf2
dc.rightsAttribution 4.0 Internationalen
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/
dc.subjectBanksen_EN
dc.subjectLatin Americaen_EN
dc.subjectSustainability reportingen_EN
dc.subjectSDGen_EN
dc.subjectSustainabilityen_EN
dc.subjectBancoses_ES
dc.subjectAmérica Latinaes_ES
dc.subjectInformes de sostenibilidades_ES
dc.subjectODSes_ES
dc.subjectSostenibilidades_ES
dc.subject.ocdehttps://purl.org/pe-repo/ocde/ford#5.02.04
dc.titleNon-financial determinants influencing Sustainable Development Goals disclosure in traditional banking institutions in Latin America
dc.typehttps://purl.org/coar/resource_type/c_6501
dc.type.otherDatos de encuesta
dc.type.versionhttp://purl.org/coar/version/c_970fb48d4fbd8a85
local.acceso.esanAcceso abierto
oaire.citation.endPage423
oaire.citation.issue60
oaire.citation.startPage406
oaire.citation.titleJournal of Economics, Finance and Administrative Science
oaire.citation.volume30

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JEFAS Vol. 30 Nº 60 (2025)