Sustainability Reporting and Corporate Attributes: An Emerging Market Perspective
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Tarih
2020
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Penerbit Univ Kebangsaan Malaysia
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Sustainability reporting is one of the latest trends that shape corporate reporting practices in the current business climate. With the advent of globalization, firms have begun to report environmental, ethical, social responsibility and human resource policies. Non-financial information that can enhance the quality of investment decisions is disclosed in sustainability reports. This paper aims to analyze the association between sustainability reporting and corporate attributes using a sample that includes 106 firms operating in Turkey. Using pooled cross-sectional logistic regression analysis, the empirical findings reveal that firm size, profitability, leverage, board independency and industry membershi are important corporate attributes affecting the decision to issue sustainability report. The empirical findings of this paper are expected to provide valuable insights regarding sustainability reporting practices for stakeholders.
Açıklama
Anahtar Kelimeler
Corporate sustainability, sustainability reporting, corporate reporting
Kaynak
Asian Journal of Accounting and Governance
WoS Q Değeri
N/A
Scopus Q Değeri
Cilt
14
