RESEARCH ON SUSTAINABLE REPORTING RELATIONSHIP AND FINANCIAL PERFORMANCE APPROACH META-ANALYSIS METHODOLOGY
Keywords:
Sustainability report; financial performance; social responsibility; meta- analysis.
Abstract
The relationship between sustainability reporting (SR) and corporate financial
performance (CFP) has long been a central and controversial debate in studies.
However, previous experimental studies have reached mixed conclusions. The
purpose of this study is to systematically and quantitatively examine the SR-CFP
link in a meta-analytical framework. Based on 30 studies, this study estimates that
the overall impact size of the SR-CFP relationship is positive and significant, thus
corroborating the argument that the SR has enhanced financial performance.
Furthermore, this work sheds light on the causal relationship between SR and CFP,
a finding that supports the stakeholder theory.
điểm /
đánh giá
Published
2021-10-21
Issue
Section
KINH TẾ-XÃ HỘI