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p-Index From 2020 - 2025
0.23
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This Author published in this journals
All Journal IECON: International Economics and Business Conference
Andi Arjuni K
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Economics, Econometrics & Finance

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Systematic Review: The Effectivity of Sustainability Reporting on Firm Value Andi Arjuni K; Arifuddin; Syamsuddin; Ratna Ayu Damayanti
IECON: International Economics and Business Conference Vol. 1 No. 1 (2023): International Conference on Economics and Business (IECON-1)
Publisher : www.amertainstitute.com

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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.
Co-Authors ARIFUDDIN Ratna Ayu Damayanti Syamsuddin