International Journal of Law and Management: Nexus between sustainability reporting and corporate financial performance: evidence from an emerging market

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International Journal of Law and Management: Nexus between sustainability reporting and corporate financial performance: evidence from an emerging market

Abstract
Purpose – This study aims to explore the relationship between sustainability reporting and the financial
performance of companies listed on the Saudi Stock Exchange as one of the emerging markets.
Design/methodology/approach – The study collects data from the corporate annual reports of a
sample of 67 companies listed on the Saudi stock exchanges during the period 2016–2019. Financial
performance has been measured using four accounting-based measures: return on assets, return on equity,
return on capital employed and earnings per share. The relationship between financial performance and
sustainability reporting has been estimated using a sustainability index that includes three dimensions
(environment, health and safety, and social responsibility).

Statement of Responsibility

Author(s)

Ibrahim El-Sayed Ebaid - Personal Name

Edition

Call Number

Subject(s)

Corporate disclosures, Financial performance
Sustainability reporting, Saudi Arabia

Classification

NONE

Series Title

GMD

Text

Language

ENGLISH

Publisher

EMERALD INSIGHT

Publishing Year

2023

Publishing Place

ENGLAND

Specific Detail Info

JURNAL ILMU HUKUM

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APA Citation

Ibrahim El-Sayed Ebaid. (2023).International Journal of Law and Management: Nexus between sustainability reporting and corporate financial performance: evidence from an emerging market.(Electronic Thesis or Dissertation). Retrieved from https://localhost/etd