Sustainability Reporting and Different Firm Performance Measures
International Perspectives on Sustainability Reporting
ISBN: 978-1-80117-857-0, eISBN: 978-1-80117-856-3
Publication date: 16 September 2022
Abstract
The chapter reviews the literature on the relationship between sustainability reporting and firm performance. The first section discusses and investigates the relationship between sustainability reporting and operational performance (ROA). The second section discusses and investigates the relationship between sustainability reporting and financial performance (ROE). The third section discusses and investigates the relationship between sustainability reporting and market performance (TQ). The last three sections explain the possible reasons for positive, negative and neutral relationship between sustainability reporting and firm performance.
Keywords
Citation
Buallay, A.M. (2022), "Sustainability Reporting and Different Firm Performance Measures", International Perspectives on Sustainability Reporting, Emerald Publishing Limited, Leeds, pp. 81-93. https://doi.org/10.1108/978-1-80117-856-320221007
Publisher
:Emerald Publishing Limited
Copyright © 2022 Amina Mohamed Buallay. Published under exclusive licence by Emerald Publishing Limited