Sustainability Reporting and Corporate Attributes: An Emerging Market Perspective

dc.contributor.authorOzcan, Ahmet
dc.date.accessioned2025-01-06T17:37:13Z
dc.date.available2025-01-06T17:37:13Z
dc.date.issued2020
dc.description.abstractSustainability 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.
dc.identifier.doi10.17576/AJAG-2020-14-09
dc.identifier.issn2180-3838
dc.identifier.urihttps://doi.org/10.17576/AJAG-2020-14-09
dc.identifier.urihttps://hdl.handle.net/20.500.14669/2145
dc.identifier.volume14
dc.identifier.wosWOS:000586691600002
dc.identifier.wosqualityN/A
dc.indekslendigikaynakWeb of Science
dc.language.isoen
dc.publisherPenerbit Univ Kebangsaan Malaysia
dc.relation.ispartofAsian Journal of Accounting and Governance
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.snmzKA_20241211
dc.subjectCorporate sustainability
dc.subjectsustainability reporting
dc.subjectcorporate reporting
dc.titleSustainability Reporting and Corporate Attributes: An Emerging Market Perspective
dc.typeArticle

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