The Impact of Sustainability Reporting on Company Performance

Burhan, Annisa Hayatun N.; Rahmanti, Wiwin

doi:10.14414/jebav.v15i2.79

Cited by 114 publications

(131 citation statements)

References 11 publications

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“…Lastly, the Disclosure social aspect (SC) has a positive and significant impact on the market performance of companies (Tobin's Q). These results are consistent with studies [17], [2], [7] and [10] which states that disclosure of the social aspect of increasing Tobin's Q. This proves that the disclosure of the social aspects of the sustainability report can improve the performance of the enterprise market.…”

Section: Sustainability Report Disclosuresupporting

confidence: 91%

“…On the other hand, research by [8] expressed a negative influence on such things. Moreover, [9] found a neutral influence, and few other studies including [10], [2], as well as [11] found the different effect. All these differences are the research gaps which make researchers interested in conducting this research to examine how the influence of each aspect of the sustainability report disclosure.…”

Section: Introductionmentioning

confidence: 88%

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The study of sustainability report disclosure aspects and their impact on the companies’ performance

Caesaria

Basuki

2017

SHS Web Conf.

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Abstract. This research is aimed to invetigate the effect of Sustainability Report Disclosure to the Firm's market performance. Three material aspects disclosed in the Sustainability report such as economics (EC), environmental (EN), and social aspect (SC) are used as the independent variables in this research and, furthermore, the dependent variable is the market performance which is proxied by using Tobin's Q. This researchs was conducted using mainstream positivistic quantitative methods to test the three formulated hypotheses. The samples taken were 44 observations from all listed companies in the Indonesia Stock Exchange (IDX) that reveal sustainability reports using GRI-G4 guidelines. This guideline is the latest version issued by the Global Reporting Innitiative (GRI), which can be implemented starting from 2013. The results showed that economicss, environmental, and social aspects have positively significant influence to the companies market performance. The practical implication of this research is the value given by society in term of the company image to those companies which disclosure their activities related to economics, social, and environment activities affects their company performance.

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Section: Sustainability Report Disclosuresupporting

confidence: 91%

Section: Introductionmentioning

confidence: 88%

The study of sustainability report disclosure aspects and their impact on the companies’ performance

Caesaria

Basuki

2017

SHS Web Conf.

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“…The studies about sustainability in the finance sector is limited in literature. And most of the studies excluded finance sector from their samples [1, 7,28]. The reason for this is that the responsibilities of finance sector concerning pollution and labor safety are less in contrast to other sectors.…”

Section: Aim and Methodsmentioning

confidence: 99%

“…The finance companies are mostly excluded in studies about sustainability performance as you see in Table 1. According to the table, when we check methods and results of publications, we see that Burhan & Rahmanti [7], Madorran & Garcia [20] could not find a relationship between sustainability performance and financial performance by the method panel data. Fernandez [11], Soytaş et al [28], Düzer & Ö nce [9] and Ö nder [22] found a positive relationship between sustainability performance and financial performance by the method panel data.…”

Section: Literaturementioning

confidence: 99%

“…Burhan & Rahmanti [7] found a relationship between sustainability performance and financial performance and Fettahoğlu [12] could not find a relationship between social sustainability performance and financial performance, Ö nder [22] found a positive relationship between social sustainability performance and financial performance in their studies.…”

Section: Literaturementioning

confidence: 99%

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The Effect of Declarations of Sustainability Reports on Financial Performances of Banks in Turkey

Dinçer¹,

Altinay²

2020

Preprint

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Banking sector is generally taken out of sample while the sustainability performance, and the financial performance are compared with each other. The core aim of this study is to analyze the effect of the declarations made in the cope of sustainability reports on the financial performance in the banking sector. Seven banks were included in the study which were placed at least one time in BIST Sustainability Index in between 2010-2017 years. Environment, human resources, product liability and community involvement were determined as sustainability criteria and return on assets, return on equity and net interest margin were determined as financial performance criteria. Non-Parametric Statistic Tests and Panel Data Analysis were used for analysis and types, and the sizes of banks were selected as dummy variables. As a result, it is found that the declarations of sustainability reports have a significant effect only on return on assets and have no significant effect on return on equity and net interest margin. And also, when we analyzed the relationship of sustainability criteria and return on assets, we found that the declarations about environment and human resources have negative effects on return on assets.

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Firm strategy and financial performance: What is the role of sustainability? Evidence from the banking system of an emerging market

2022

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This study investigated the moderating effect of sustainability performance (SP) on the relationship between firm strategy (FS) and financial performance (FP) in the context of the UAE's banking system. The data were obtained through the content analysis by using the annual reports of all listed commercial and Islamic banks of the UAE published from 2009 to 2019. By using panel data regression, the results showed that the FP of the banks is directly enhanced by the bank's strategy. The study also found that SP plays a moderating role in the relationship between FS and FP. However, it is revealed that if the bank's SP is high, FS does not have a statistically significant impact on FP. This finding is a significant contribution to strategy and sustainability literature as it highlights the moderating role played by SP in the relationship between FS and FP.

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The Impact of Sustainability Reporting on Company Performance

Cited by 114 publications

References 11 publications

The study of sustainability report disclosure aspects and their impact on the companies’ performance

The study of sustainability report disclosure aspects and their impact on the companies’ performance

The Effect of Declarations of Sustainability Reports on Financial Performances of Banks in Turkey

Firm strategy and financial performance: What is the role of sustainability? Evidence from the banking system of an emerging market

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