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Military experience and sustainable development goal disclosure

Author

Listed:
  • Harymawan, Iman
  • Nasih, Mohammad
  • Putra, Fajar Kristanto Gautama
  • Taylor, Grantley
  • Amran, Azlan

Abstract

This study examines the association between the extent of Sustainable Development Goal (SDG) reporting and the military experience of the top management of non-financial firms listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. We find a significant and positive association between the military experience of managers and the level of corporate SDG disclosure. These results are validated through various robustness tests that include: Propensity Score Matching, Coarsened Exact Matching, Heckman’s two-stage regression analysis, and the Generalized Least Squares method. Underpinned by both upper echelon theory and imprinting theory tenets, this research enhances our understanding of how specific leadership characteristics, such as military experience, influence firms’ propensity to engage in sustainability practices and reporting.

Suggested Citation

  • Harymawan, Iman & Nasih, Mohammad & Putra, Fajar Kristanto Gautama & Taylor, Grantley & Amran, Azlan, 2025. "Military experience and sustainable development goal disclosure," Research in International Business and Finance, Elsevier, vol. 78(C).
    • Handle: RePEc:eee:riibaf:v:78:y:2025:i:c:s0275531925002788
    DOI: 10.1016/j.ribaf.2025.103022
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