Sustainability Reporting by Disclosing Economic, Social and Environmental Performance

Autor:	Tri Siwi Nugrahani, Dwi Ari Artanto
Rok vydání:	2022
Předmět:	Social Psychology Economics Econometrics and Finance (miscellaneous) Business Management and Accounting (miscellaneous)
Zdroj:	Studies in Business and Economics. 17:216-226
ISSN:	2344-5416 2015-2019
Popis:	This study examines the effect of sustainability reporting on financial performance from economic, social and environmental dimensions. The research sample consisted of 31 companies that published sustainability reports during 2015-2019. The results showed that the economic and environmental dimensions showed a negative effect on ROA. This means that companies that disclose economic and environmental performance will reduce the achievement of ROA. while disclosure of social performance will not affect ROA. This study proves that the theory of stakeholders is not sufficient to meet the achievement of profitability and companies need to look at the substantive aspects of sustainability reporting.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::1ee953b206f569c555fdc8d4ecfbbad1 https://doi.org/10.2478/sbe-2022-0034 Zobrazit plný text záznamu Plný text ve formátu PDF