{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,3,2]],"date-time":"2026-03-02T16:01:17Z","timestamp":1772467277520,"version":"3.50.1"},"reference-count":61,"publisher":"MDPI AG","issue":"23","license":[{"start":{"date-parts":[[2023,11,21]],"date-time":"2023-11-21T00:00:00Z","timestamp":1700524800000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/"}],"funder":[{"DOI":"10.13039\/501100002322","name":"Coordena\u00e7\u00e3o de Aperfei\u00e7oamento de Pessoal de N\u00edvel Superior\u2014CAPES Brasil","doi-asserted-by":"publisher","award":["001"],"award-info":[{"award-number":["001"]}],"id":[{"id":"10.13039\/501100002322","id-type":"DOI","asserted-by":"publisher"}]}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Sustainability"],"abstract":"<jats:p>Grounded in stakeholder theory, we examine the impact of secondary stakeholder pressure on SDG disclosure. We verify the SDG disclosure of 1831 companies based in nine countries for the period of 2016\u20132019, considering as secondary stakeholders the government, society, unions, and the media. The results are mixed, with some indication that the pressure exerted by society and the media is important for companies in environmentally sensitive sectors to have better disclosure of the SDGs. Our results also reveal that financial performance and the adoption of the Global Compact by organizations are antecedents of greater engagement in SDG disclosure. Considering the stakeholder theory, our findings offer insights that point to the importance of dialogue between companies and stakeholders globally, not only those from the country in which the company is based. Stakeholders can work as a complement to the actions of companies in relation to social and environmental issues. Based on our results, we encourage managers to develop strategies to achieve the interests of their secondary stakeholders.<\/jats:p>","DOI":"10.3390\/su152316156","type":"journal-article","created":{"date-parts":[[2023,11,21]],"date-time":"2023-11-21T10:24:13Z","timestamp":1700562253000},"page":"16156","update-policy":"https:\/\/doi.org\/10.3390\/mdpi_crossmark_policy","source":"Crossref","is-referenced-by-count":8,"title":["A Bird\u2019s Eye View: Uncovering the Impact of Stakeholder Pressure on Sustainable Development Goal Disclosure"],"prefix":"10.3390","volume":"15","author":[{"ORCID":"https:\/\/orcid.org\/0000-0001-6326-575X","authenticated-orcid":false,"given":"Alan Bandeira","family":"Pinheiro","sequence":"first","affiliation":[{"name":"School of Management, Federal University of Paran\u00e1, Curitiba 80060-000, Brazil"},{"name":"NEOMA Business School, 76130 Mont-Saint-Aignan, France"}]},{"ORCID":"https:\/\/orcid.org\/0009-0005-1736-3654","authenticated-orcid":false,"given":"Gabriel Gusso","family":"Mazzo","sequence":"additional","affiliation":[{"name":"School of Management, Federal University of Paran\u00e1, Curitiba 80060-000, Brazil"}]},{"ORCID":"https:\/\/orcid.org\/0000-0001-8352-4341","authenticated-orcid":false,"given":"Gabriele da Cunha","family":"Lopes","sequence":"additional","affiliation":[{"name":"School of Management, Federal University of Paran\u00e1, Curitiba 80060-000, Brazil"}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-3715-0881","authenticated-orcid":false,"given":"Manuel Castelo","family":"Branco","sequence":"additional","affiliation":[{"name":"School of Economics and Management, University of Porto, Center for Economics and Finance at University of Porto (CEF.UP) and Observat\u00f3rio de Economia e Gest\u00e3o de Fraude (OBEGEF), 4200-464 Porto, Portugal"}]}],"member":"1968","published-online":{"date-parts":[[2023,11,21]]},"reference":[{"key":"ref_1","doi-asserted-by":"crossref","first-page":"30","DOI":"10.1108\/JICES-02-2022-0016","article-title":"Climate change disclosure and sustainable development goals (SDGs) of the 2030 agenda: The moderating role of corporate governance","volume":"21","author":"Toukabri","year":"2023","journal-title":"J. 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