Systematic Review: The Effectivity of Sustainability Reporting on Firm Value

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Published: 2023-12-12
DOI: https://doi.org/10.65246/wkygdr57
Keywords:
Sustainability reporting; firm value; systematic review

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

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.




Article Details

Issue

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

Section

Articles
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