UNRAVELING THE NEXUS OF HYBRID ORGANIZATIONS AND SUSTAINABLE DEVELOPMENT GOAL DISCLOSURE IN THE MODERN ECONOMIC LANDSCAPE

Hybrid organizations are central actors in modern-era economies. Characterized by an inner hybridity derived from the simultaneous presence of often-conflicting institutional logics behind their organization, hybrid companies cover a central position in the pursuit of sustainable change. This chapter reviews how hybridity influences sustainable development, emphasizing the scarcity of research on SDGs and hybrid organizations. The analysis delves into the disclosure of GRI indicators and the SDGs by non-profit organizations (NPOs), revealing a coherence between NPOs’ activities, stakeholder interests, and disclosed SDGs. The chapter highlights the relevance of hybridity in shaping organizational strategies for SDG disclosure, with a focus on social and economic topics. Also, implications for academia, urging further research on how hybrid characteristics impact SDG disclosure, are offered. Additionally, this chapter explores the role of institutional theory, institutional logics, and the institutional entrepreneur framework in advancing knowledge in the field.