Enhancing corporate accountability: The role of SDGs disclosure and stakeholder pressure in improving labour and human rights performance in the global automotive industry

The global automotive industry faces growing scrutiny over labour and human rights practices amid rising sustainability demands. This study investigates how Sustainable Development Goals-related disclosures influence labour and human rights performance and the moderating role of stakeholder pressure. Using data from international automotive firms (2016–2022) and System Generalized Method of Moments analysis, the findings suggest that comprehensive disclosures are associated with improved performance, but overly focused disclosures may be counterproductive. Stakeholder pressure tends to amplify positive effects from disclosure depth and breadth while exacerbating negative effects from concentration. The study highlights the need for balanced disclosures to boost corporate accountability and ethical practices, offering insights for managers and policymakers to align strategies with sustainability goals.