Non-financial determinants influencing Sustainable Development Goals disclosure in traditional banking institutions in Latin America

Purpose This paper examines the non-financial determinants influencing Sustainable Development Goals (SDGs) disclosure among Latin American banks. Design/methodology/approach The study employs an explanatory methodological approach characterized by quantitative analysis and a longitudinal perspective. It applies a multiple linear regression model to examine the non-financial determinants influencing SDG compliance among banks listed on the national stock exchanges of the six Latin American count