Sustainability reporting and corporate attributes: an emerging market perspective
Sustainability reporting is one of the latest trends that shape corporate reporting practices in the current business climate. With the advent of globalization, firms have begun to report environmental, ethical, social responsibility and human resource policies. Non-financial information that ca...
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| Format: | Article |
| Language: | English |
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Penerbit Universiti Kebangsaan Malaysia
2020
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| Online Access: | http://journalarticle.ukm.my/16739/ http://journalarticle.ukm.my/16739/1/37466-141167-1-PB.pdf |
| Summary: | Sustainability reporting is one of the latest trends that shape corporate reporting practices in the current business climate.
With the advent of globalization, firms have begun to report environmental, ethical, social responsibility and human resource
policies. Non-financial information that can enhance the quality of investment decisions is disclosed in sustainability reports.
This paper aims to analyze the association between sustainability reporting and corporate attributes using a sample that
includes 106 firms operating in Turkey. Using pooled cross-sectional logistic regression analysis, the empirical findings
reveal that firm size, profitability, leverage, board independency and industry membership are important corporate
attributes affecting the decision to issue sustainability report. The empirical findings of this paper are expected to provide
valuable insights regarding sustainability reporting practices for stakeholders. |
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