CEO integrity and firm SDGs disclosure: the mediation role of firm’s reputation and the moderating role of country SDG performance

Purpose Building on upper-echelon and institutional theories, this study aims to investigate the relationship between CEO integrity and corporate sustainable development goals (SDGs) disclosures. It focuses on the mediating role of business reputation and the moderating influence of country-level competitiveness (HC-C). Design/methodology/approach The study is based on a comprehensive data set of 3,588 firm-year observations from Fortune-listed businesses from 2016 to 2023. It uses a multilevel generalized linear mixed-effects model with Heckman’s two-step adjustments to control endogeneity. Findings The study yields a significant finding: CEO integrity is a key driver of enhanced SDG disclosures, with business reputation playing a crucial mediating role. Moreover, home country competitiveness (HC-C) strengthens the relationship between CEO integrity and corporate SDG disclosures, suggesting practical implications for firms operating in different contexts in different countries. Practical implications The research offers valuable insights into how firm reputation intervenes in the relationship between CEO integrity and SDG disclosure. It also provides a deeper understanding of how country-level competitiveness augments this relationship, empowering firms to make informed decisions when operating in different countries. Originality/value This study significantly contributes to the Upper echelon theory, which states that senior executives’ traits strongly influence organizational outcomes, making CEO integrity especially important. It also contributes to the institutional theory by arguing that legal frameworks and social norms shape firms’ strategic choices.