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Investigating the Effect of sustainability reporting on financial performance | ||
| Interdisciplinary Journal of Management Studies (Formerly known as Iranian Journal of Management Studies) | ||
| مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 17 مهر 1402 | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22059/ijms.2023.359572.675880 | ||
| نویسندگان | ||
| Mahdi Ershadi1؛ Zohreh Hajiha* 2؛ Mojgan Safa3؛ Hossein Moghadam3 | ||
| 1Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran. | ||
| 2Professor, Department of Accounting, Tehran East Branch, Islamic Azad University, Tehran, Iran | ||
| 3Assistant Professor, Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran. | ||
| چکیده | ||
| Identifying factors affecting financial performance evaluation in today's competitive markets is particularly important. This study investigates the effect of sustainability reporting on financial performance evaluation. The panel data method is used considering the data type and the available analysis methods. The required data is collected through document analysis and referring to databases, and inferential statistics are used to conclude. The statistical population of this study includes all companies listed on the Tehran Stock Exchange (TSE) during the period 2012-2021. The panel data regression model tests the research hypotheses, and the Stata software (Version 14) is employed to analyze the data. The results indicate that the three measures of corporate financial performance (return on assets, return on equity, and economic value added) are favorably affected by sustainability reporting. Furthermore, the results demonstrate that companies with a sustainable approach to environmental, social, and governance (hereafter ESG) issues build the trust and confidence of investors, creditors, and shareholders, which leads to an increase in firm value and, ultimately, the improvement of corporate performance. Using the results of this study, investors and creditors can identify and invest in companies that take sustainable ESG actions, which leads to an increase in their return on investment. | ||
| کلیدواژه‌ها | ||
| sustainability reporting؛ environmental sustainability؛ social sustainability؛ governance sustainability؛ corporate financial performance | ||
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آمار تعداد مشاهده مقاله: 98 |
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