Military experience and sustainable development goal disclosure

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.

Read the full article
Report a problem with this article

Related articles

  • More for Researchers

    Relationship satisfaction change among UK service personnel: Associations with socio-demographics, military factors, and mental health

    Abstract: The unique demands of military life can adversely impact romantic relationships; however, research has mainly focused on these adverse outcomes at one-time point, overlooking changes over time or potential positive outcomes. Using a subsample of 3,845 male and female military personnel and veterans from a large UK dataset, this study examined positive and negative changes in relationship satisfaction between two-time points (2007–2009; 2014–2016). Most participants reported no change in their relationship satisfaction, suggesting stability − 8% reported a positive change and 10% a negative change. Positive change was associated with being in a long-term relationship, alcohol misuse remission, and persistent alcohol misuse. Negative change was associated with the onset of mental health problems (probable PTSD, CMD, or alcohol misuse) and having children under 18. Some factors, like increasing age, childhood family relationship adversity, and mental health problems, were associated with both positive and negative changes in relationship satisfaction. This study highlights the complexity of factors associated with relationship satisfaction among military personnel and veterans, with some experiencing positive changes, as well as negative changes over time.