Table 3.

Distribution of observations by CG mechanisms and SDG performance-communication behaviour

Panel A. Full sample
SDG communication – performance behaviourUP-NC
(n = 14,420)
MP-NC
(n = 9,111)
UP-C
(n = 1,002)
MP-INC
(n = 4,457)
LP-CONS
(n = 175)
HP-CONS
(n = 391)
Total
(n = 29,556)
 (1)(2)(3)(4)(5)(6)(7)
 n%n%n%n%n%n%n%
CG mechanisms              
StakeholderEngagement1,54110.75,61761.756055.93,55179.714784.035089.511,76639.8
SustCommittee2,47417.26,21268.259959.83,77084.615488.034989.313,55845.9
SustAssurance4963.43,33336.623723.72,45255.010258.327670.66,89623.3
EMTs2,53417.65,60161.542642.53,01567.612672.026768.311,96940.5
GCsignatory5123.62,39226.313213.21,41031.66637.716341.74,67515.8
ExecutiveSustComp2,12114.73,24735.629829.72,11047.39956.623459.88,10927.4
Panel B. Manufacturing sector
SDG communication – performance behaviourUP-NC
(n = 7,381)
MP-NC
(n = 5,606)
UP-C
(n = 498)
MP-INC
(n = 2,856)
LP-CONS
(n = 122)
HP-CONS
(n = 236)
Total
(n = 16,699)
 (1)(2)(3)(4)(5)(6)(7)
 n%n%n%n%n%n%n%
CG mechanisms92613.03,46963.129063.22,31084.710287.922496.67,32145.3
StakeholderEngagement1,41319.23,88169.329960.22,42885.110989.321691.58,34650.1
SustCommittee2763.72,08337.211022.11,59856.07158.217272.94,31025.8
SustAssurance1,71224.03,73167.925455.12,07175.69278.617575.48,03549.6
EMTs2633.71,59429.16213.597335.75043.110746.13,04918.9
GCsignatory1,15216.11,92635.011725.51,35049.57362.913759.14,75529.3
ExecutiveSustComp92613.03,46963.129063.22,31084.710287.922496.67,32145.3
Panel C. Services sector
SDG communication – performance behaviourUP-NC
(n = 6,591)
MP-NC
(n = 3,162)
UP-C
(n = 451)
MP-INC
(n = 1,448)
LP-CONS
(n = 45)
HP-CONS
(n = 139)
Total
(n = 11,836)
 (1)(2)(3)(4)(5)(6)(7)
 n%n%n%n%n%n%n%
CG mechanisms              
StakeholderEngagement5648.91,91861.924458.01,12181.33888.411182.83,99635.1
SustCommittee95314.52,10766.726659.01,21784.13782.211784.24,69739.8
SustAssurance2023.11,13335.811224.877353.42453.39064.72,33419.7
EMTs76812.21,67354.115135.784260.83068.28160.43,54531.1
GCsignatory2203.571923.35813.840329.21534.95037.31,46512.9
ExecutiveSustComp91514.41,20338.816439.069350.32558.18462.73,08427.0

Note(s): The table reports the distribution of observations by CG mechanisms and SDG performance-communication behaviour. The percentages refer to the number of observations within the same class. UP-NC: “Unmeasurable performance – No communication”. MP-NC: “Measurable performance – No communication”. UP-C: “Unmeasurable performance – Communication”. MP-INC: “Measurable performance – Communication SDG-inconsistent”. LP-CONS: “Lower performance – Communication SDG-consistent”. HP-CONS: “Higher performance – Communication SDG-consistent”. Categories and relative labels are defined in subsection 3.1.3

Source(s): Authors’ own work

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