<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>This study examines the effect of sustainability reporting on financial performance from economic, social and environmental dimensions. The research sample consisted of 31 companies that published sustainability reports during 2015-2019. The results showed that the economic and environmental dimensions showed a negative effect on ROA. This means that companies that disclose economic and environmental performance will reduce the achievement of ROA. while disclosure of social performance will not affect ROA. This study proves that the theory of stakeholders is not sufficient to meet the achievement of profitability and companies need to look at the substantive aspects of sustainability reporting.</p>
</abstract>

This study examines the effect of sustainability reporting on financial performance from economic, social and environmental dimensions. The research sample consisted of 31 companies that published sustainability reports during 2015-2019. The results showed that the economic and environmental dimensions showed a negative effect on ROA. This means that companies that disclose economic and environmental performance will reduce the achievement of ROA. while disclosure of social performance will not affect ROA. This study proves that the theory of stakeholders is not sufficient to meet the achievement of profitability and companies need to look at the substantive aspects of sustainability reporting.

Sustainability Reporting by Disclosing Economic, Social and Environmental Performance

Studies in Business and Economics

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

This study examines the effect of sustainability reporting on financial performance from economic, social and environmental dimensions. The research sample...

Sustainability Reporting by Disclosing Economic, Social and Environmental Performance

Published Online: Oct 08, 2022

Page range: 216 - 226

DOI: https://doi.org/10.2478/sbe-2022-0034

Keywords
sustainability reporting, economic, social and environmental dimensions

© 2022 Tri Siwi Nugrahani et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Sustainability Reporting by Disclosing Economic, Social and Environmental Performance

Published Online: Oct 08, 2022

Page range: 216 - 226

DOI: https://doi.org/10.2478/sbe-2022-0034

Keywordssustainability reporting, economic, social and environmental dimensions

© 2022 Tri Siwi Nugrahani et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Keywords
sustainability reporting, economic, social and environmental dimensions