Business, Management and Accounting
4 years ago

Sustainability reporting not linked to financial performance in Asian economies.

International Journal of Environment Workplace and Employment
Does extent of sustainability reporting influence financial performance Evidence from five Asian economies
Rupali Misra, Puneeta Goel

Paper Summary

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Sustainability reporting is a way for companies to share information about their social, environmental, and financial performance. A study looked at reports from companies in India, Japan, Hong Kong, Singapore, and the Philippines to see how well they followed guidelines for sustainability reporting. The study found that while companies are starting to report on sustainability, they are not doing it as thoroughly as they could. The study also found that there was no clear link between sustainability reporting and financial performance. The researchers suggest that making sustainability reporting mandatory by law could help improve the quality and effectiveness of these reports.