What is it about?
Corporate sustainability is essential to long-term corporate success and for ensuring markets deliver value across society. The objectives of this study are to verify whether the sustainability reporting quality would affect corporate financial performance (CFP) among the firms listed on Corporate Sustainability Index (ISE) and to examine the quality of information disclosed in their sustainability reports (SR).
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Why is it important?
Most of the studies researched investigate the link between sustainability performance and/or practices and CFP, others examine the relation between CFP and sustainability report reviews, with the disclosure extension of TBL reporting or with reports according to GRI guidelines. However, none of them examined the relationship between CFP and sustainability reporting quality.
Perspectives
We hope this article will contribute directly to the knowledge of the corporations providing voluntary corporate social responsibility information in the form of quality SR and the importance of the development of globally accepted sustainability reporting standards.
Dr HONG YUH CHING
ESEG
Read the Original
This page is a summary of: The Quality of Sustainability Reports and Corporate Financial Performance: Evidence From Brazilian Listed Companies, SAGE Open, April 2017, SAGE Publications,
DOI: 10.1177/2158244017712027.
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