Systematic Review: The Effectivity of Sustainability Reporting on Firm Value

Authors

  • Andi Arjuni K. Hasanuddin University, Sulawesi Selatan
  • Arifuddin Arifuddin Hasanuddin University, Sulawesi Selatan
  • Syamsuddin Syamsuddin Hasanuddin University, Sulawesi Selatan
  • Ratna Ayu Damayanti Hasanuddin University, Sulawesi Selatan

DOI:

https://doi.org/10.35912/iecon.v1i1.130

Keywords:

Sustainability reporting, firm value, systematic review

Abstract

As the company's development continues to increase, companies are expected to disclose reporting on the impact of ESG. To maintain the sustainability of the ecosystem, a sustainability report is needed. This study aims to empirically test the effectiveness of sustainability reporting on firm value by using a literature review on the Scopus journal index with identified 200 articles Scopus published between 2015-2022. Then it evaluated by using PRISMA based on predetermined criteria. The results showed various findings. Sustainability reporting has negative impact in social and environment in banking sector but has positive significant in manufacturing sector and tourism sector.

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Published

2023-07-07

How to Cite

Arjuni K., A., Arifuddin, A., Syamsuddin, S., & Damayanti, R. A. (2023). Systematic Review: The Effectivity of Sustainability Reporting on Firm Value. Proceedings International Economics and Business Conference, 1(1), 49–55. https://doi.org/10.35912/iecon.v1i1.130

Issue

Vol. 1 No. 1 (2023): International Economics and Business Conference

Section

Articles