Sustainability Reporting and Corporate Attributes: An Emerging Market Perspective

Authors

  • Ahmet Özcan Adana Alparslan Türkeş Science and Technology University, Faculty of Business, Management Information Systems

Keywords:

Corporate Sustainability, Sustainability Reporting, Corporate Reporting

Abstract

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 membership 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.Keywords: Corporate sustainability; sustainability reporting; corporate reporting

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Published

2020-11-02

Issue

Vol. 14 (2020): ASIAN JOURNAL OF ACCOUNTING AND GOVERNANCE

Section

Articles

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