ABSTRACT

The objective of this study is to investigate whether governance quality is associated with the sustainability reporting tendency of public sector organizations. For this purpose, we have collected the sustainability reporting numbers of the public sectors of all countries, Worldwide Governance Indicators (WGIs) data, and other controlling variables of 242 countries for 2015 and 2016 from several sources. The results consistently and firmly support that the overall governance quality, as measured by the average of six WGIs, is significantly associated with the sustainability reporting practices of public sector organizations. Moreover, except for political stability, the remaining five WGIs have significant explanatory power on sustainability reporting levels of the public sector globally. Thus, the study largely proves the existence of a robust link between the governance performance of the public sector and its sustainability disclosure. We conclude the paper by drawing country-level implications and highlighting future research avenues.

摘要

本研究的目的是调查治理质量是否与公共部门组织的可持续性报告趋势相关。为此，我们从多个来源收集了 242 个国家 2015 年和 2016 年的所有国家公共部门的可持续发展报告数字、全球治理指标 (WGI) 数据和其他控制变量。结果一致且坚定地支持，以六个 WGI 的平均值衡量的整体治理质量与公共部门组织的可持续性报告实践显着相关。此外，除了政治稳定之外，其余五个 WGI 对全球公共部门的可持续性报告水平具有重要的解释力。因此，该研究在很大程度上证明了公共部门的治理绩效与其可持续性披露之间存在着密切的联系。我们通过绘制国家层面的影响并强调未来的研究途径来结束本文。