The Effect of sustainability reporting on financial performance
- سال انتشار: 1403
- محل انتشار: مجله ایرانی مطالعات مدیریت، دوره: 17، شماره: 3
- کد COI اختصاصی: JR_JIJMS-17-3_018
- زبان مقاله: انگلیسی
- تعداد مشاهده: 158
نویسندگان
Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran
Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran
Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran
Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran
چکیده
Identifying factors affecting financial performance evaluation in today's competitive markets. 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 ۲۰۱۲-۲۰۲۱. The panel data regression model tests the research hypotheses, and the Stata software (Version ۱۴) 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.کلیدواژه ها
Sustainability reporting, Environmental Sustainability, social sustainability, governance sustainability, corporate financial performanceاطلاعات بیشتر در مورد COI
COI مخفف عبارت CIVILICA Object Identifier به معنی شناسه سیویلیکا برای اسناد است. COI کدی است که مطابق محل انتشار، به مقالات کنفرانسها و ژورنالهای داخل کشور به هنگام نمایه سازی بر روی پایگاه استنادی سیویلیکا اختصاص می یابد.
کد COI به مفهوم کد ملی اسناد نمایه شده در سیویلیکا است و کدی یکتا و ثابت است و به همین دلیل همواره قابلیت استناد و پیگیری دارد.