Open AccessJournal Article
The Effect of Sustainability Report on Financial Performance with Good Corporate Governance Quality as a Moderating Variable
TL;DR: In this article, the authors analyzed the effect of sustainability report on financial performance by observe at each aspect of the sustainability report and to analyze how good corporate governance quality can moderate that effect.
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Abstract: Financial performance is an important issue for company. Currently, one of method that can be used to improve financial performance is disclose sustainability report. Sustainability report is a report containing non-financial information that consists economic, social and environment performance. Sustainable companies is a company that not only pay attention to the benefits, but also aware about environment and social around their company. To create effective and efficient sustainability report, require a good corporate governance. This study analyzes the effect of sustainability report on financial performance by observe at each aspect of the sustainability report and to analyze how good corporate governance quality can moderate that effect. This study use financial company who publish sustainability report on 2013-2016 and participated in Corporate Governance Perception Index (CGPI) as a sample. The method used to analyse the effect between variables is Moderated Regression Analysis. The results of this study indicate that social and environment performance disclosure has positif significant effect on financial performance, but economic performance disclosure has negative significant effect on financial performance. Good corporate governance quality weakens the effect of economic and environment performance disclosure on financial performance. But good corporate governance quality is not able to moderate the effect of social performance disclosure on financial performance.
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Citations
•Proceedings Article
Pengaruh pengungkapan sustainability report terhadap kinerja keuangan perusahaan
Khaula Lutfiati Rohmah,Andre Kussuma Adiputra,Watik Kurniawati +2 more
- 29 Nov 2019
TL;DR: Kunci et al. as discussed by the authors disebut sebagai sustainability reporting (SR), which merupakan sarana bagi perusahaan untuk menginformasikan pertanggungjawaban terhadap masyarakat and lingkungan.
21
A Research On Sustainability Reports Of Business In Terms Of Corporate Social Responsibility
Emine Şardagi,Gül Coşkun +1 more
TL;DR: In this article, the authors present findings from an analysis of 100 company websites in Turkey and sustainability reports and discuss the findings within this conceptual context, finding that the majority of the companies that were examined did not share their sustainabilityoriented efforts on their websites.
The Effect of Environmental Performance on Firm Value with Mediating Role of Financial Performance in Manufacturing Companies in Indonesia
TL;DR: In this article , the authors investigated the determinants of firm value by formulating the relationship between environmental performance and the intervening variable of financial performance and found that firms are more likely to be able to increase the utility of environmental performance by mediating effects of financial performances.
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The influence of sustainable innovation on financial entrepreneurship performance: growth and prediction in an emerging market
TL;DR: Hamdallah et al. as discussed by the authors studied the influence of sustainable innovation on financial entrepreneurship performance in an emerging market and found that sustainable innovation had a significant impact on the performance of financial entrepreneurship.
4
Sustainability Report, Intellectual Capital dan Nilai Perusahaan
TL;DR: In this article, the authors examined the effect of sustainability reporting and intellectual capital on 42 energy and basic material companies' value during 2016-2020 and found that the economic and social categories in the sustainability report increased firm value, surprisingly environment sector did not affect firm value.
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Michael V. Russo,Paul A. Fouts +1 more
TL;DR: The authors found that environmental performance and economic performance are positively linked and that industry growth moderate the relationship, with the returns to environmental performance higher in high-growth industries, concluding that it pays to be green.
The Corporate Social-Financial Performance Relationship: A Typology and Analysis
TL;DR: In this article, the authors analyzed the relationship between indicators of corporate social and financial performance within a comprehensive theoretical framework and found no significant negative social-financial performance relationships and strong positive correlations in both contemporaneous and lead-lag formulations.
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