Purpose: This study aims to examine the impact of national governance, specifically the rule of law, on corporate disclosure of the (SDGs) in Europe, addressing the corporate quality dimension beyond company-level determinants. Methodology: The analysis is based on 6,480 year-long observations from non-financial companies in 21 European countries between 2019 and 2024. A fixed-effects panel regression was used, controlled for sector, country, and year. The dataset integrates governance, financial disclosure, and SDG indicators. The rule of law, along with company-level controls, is the main independent variable. SDGD is measured as the proportion of 17 goals disclosed, resulting in an index from 0 to 1. Results: The findings reveal that strong rule of law significantly and positively on SDGD. CSRC, CS, PRO, and BI also show positive effects, while FL is not significant. Recommendations: Strengthening governance mechanisms and law enforcement to enhance the reporting of the Sustainable Development Goals.

العنوان

An-Najah University Journal for Law and Economics

الناشر

An-Najah National University

بلد الناشر

فلسطين

Indexing

Scopus

معامل التأثير

0,5

نوع المنشور

Both (Printed and Online)

المجلد

--

السنة

--

الصفحات

--