Sustainability Reporting and Firm Value: Evidence from Singapore-Listed Companies

By Lawrence Loh, Thomas Thomas, Yu Wang. 2017

227 citations recorded by the source corpus.

As sustainability reporting has emerged as one of the most critical issues in the business world, this research aims to investigate the relationship between sustainability reporting and firm value based on listed companies in Singapore. We use an established sustainability reporting assessment framework and test how both the adoption and quality of sustainability reporting are related to a firm’s market value. Empirical results suggest that sustainability reporting is positively related to firm’s market value and this relationship is independent of sector or firm status such as government-linked companies and family businesses.

Subfields: Accounting, Marketing, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/57d4dddcf71dc0e1d2a92252db5e01790bedb057

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. S. Cho
2. Jason Young
3. C. Chung

In Marketing

1. S. Cho
2. Jason Young
3. C. Chung

In Strategy and Management

1. S. Cho
2. Jason Young
3. C. Chung

Citations in the corpus

• Study on the Relationship between CSR and Financial Performance (2019, methodology): “Prior studies use growth indicators to measure the financial performance of CSR activities (see, for example, [113]) because they measure the growth rate of each item in the financial statements over time.”