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

Systematic Review: The Effectivity of Sustainability Reporting on Firm Value

Andi Arjuni K (Unknown)
Arifuddin (Unknown)
Syamsuddin (Unknown)
Ratna Ayu Damayanti (Unknown)

Article Info

Publish Date
12 Dec 2023

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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Journal Info
IECON: International Economics and Business Conference
Website

Abbrev

IECON

Publisher

Universitas Muhammadiyah Makassar

Subject

Economics, Econometrics & Finance

Description

The IECON: International Economics and Business Conference, organized annually by the Faculty of Economics and Business at Universitas Muhammadiyah Makassar, is a key platform for academics, professionals, and students to present research, exchange ideas, and expand networks in economics, ...