Systematic Review: The Effectivity of Sustainability Reporting on Firm Value

Authors

  • Andi Arjuni K Department of Accountancy, Economy dan Business Faculty, Hasanuddin University, Makassar, Indonesia Author
  • Arifuddin Department of Accountancy, Economy dan Business Faculty, Hasanuddin University, Makassar, Indonesia Author
  • Syamsuddin Department of Accountancy, Economy dan Business Faculty, Hasanuddin University, Makassar, Indonesia Author
  • Ratna Ayu Damayanti Department of Accountancy, Economy dan Business Faculty, Hasanuddin University, Makassar, Indonesia Author

DOI:

https://doi.org/10.65246/wkygdr57

Keywords:

Sustainability reporting; firm value; systematic review

Abstract

As the company's development continues to increase, companies are expected to disclose reporting on the impactof ESG. To maintain the sustainability of the ecosystem, a sustainability report is needed. This study aims to empirically testthe 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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Additional Files

Published

2023-12-12

Issue

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

Section

Articles

License

Copyright (c) 2024 IECON: International Economics and Business Conference

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.