الفهرس | Only 14 pages are availabe for public view |
Abstract This research is concerned with the effect of sustainability reporting integrated with enhanced financial performance , on the value of the firm. The objective is to find out whether sustainability reporting companies are more reputable . The target population for this study is the top sustainable companies in Egypt among different sectors of the economy producing Sustainability Reports . To test the hypotheses of the research, panel data method is used which employ multi-dimensional data to measure multiple performance of firms over multiple number of years . A correlation matrix is used to measure the relationship between the independent and the dependent variables and a regression model is conducted . Overall results provides reasonable evidence that, there is a positive significant relationship between corporate sustainability reporting when accompanied by a progress in total assets or total equity and corporate financial performance measured by ROA , and firm value measured by Tobin’s Q. |