García Sánchez, Isabel MaríaAibar Guzmán, BeatrizAibar Guzmán, CristinaSomohano Rodríguez, Francisco Manuel2025-06-232025-06-232022García-Sánchez, I.-M., Aibar-Guzmán, B., Aibar-Guzmán, C., Somohano-Rodríguez, F.-M. (2022). The drivers of the integration of the sustainable development goals into the non-financial information system: Individual and joint analysis of their influence. Sustainable Development, 30(4), 513–524. https://doi.org/10.1002/sd.22460968-0802https://hdl.handle.net/10347/42245In response to recent calls about the need to improve the current understanding of what drives SDG reporting, this paper analyzes the individual and joint effect of a broad array of factors on the integration of the sustainable development goals (SDGs) into the non-financial information system. Using a sample made up of 1535 international companies for the period 2015–2017, we examine the extent to which both external and internal factors affect SDG reporting as well as the role played by two influential actors in corporate decision-making (i.e., the CEO and the board of directors) in promoting this disclosure strategy. The results indicate that institutional pressures at the country level, firm size and incentives associated with the monitoring of financial analysts and the demands of investors, together with the specialisation and size of the board of directors are, in this order, drive the level of integration of the SDGs into the non-financial information system. In the absence of these factors, the training of the CEO in sustainability issues is the main determinant of SDG reporting.eng© 2021 The Authors. Sustainable Development published by ERP Environment and John Wiley & Sons Ltd. This is an open access article under the terms of the Creative Commons Attribution-NonCommercial-NoDerivs LicenseAttribution-NonCommercial-NoDerivatives 4.0 Internationalhttp://creativecommons.org/licenses/by-nc-nd/4.0/Institutional theoryNon-financial reportingSDG CompassSDG reportingSustainable development goalsjournal article10.1002/sd.22461099-1719open access