Resumen de Unveiling the moderating role of non-financial reporting in the nexus of digitalization and sustainable development goals

Cristina Alexandrina Ştefănescu

• This study examines the relationship between digitalization, non-financial reporting (NFR), and the achievement of Sustainable Development Goals (SDGs). While both digitalization and reporting are seen as key enablers of sustainability, their combined effect on the 2030 Agenda remains underexplored. Using panel data from 57 countries (2016–2020), we perform multivariate regression analyses to test the moderating role of NFR in the digitalization-SDG nexus. Results are robust across alternative model specifications and lagged effects.Our findings indicate that digitalization plays a significant role in supporting economic, social, and environmental sustainability, particularly in emerging economies, by enhancing environmental health, ecosystem vitality, and economic growth. It also enhances SDG-related reporting, encouraging businesses to better align with societal expectations.This study highlights the pivotal role of digitalization and effective reporting in advancing SDG progress and emphasizes the need for a unified global reporting framework to guide policymakers and companies toward achieving sustainability goals.