Relationship between sustainability reporting and firm’s value: Evidence from Vietnam

Linh, Nguyen Van; Hung, Dang Ngoc; Binh, Ta Quang

doi:10.1080/23311975.2022.2082014

Cited by 9 publications

(3 citation statements)

References 54 publications

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“…Research by Van Linh et al (2022), Guidry and Patten (2020), and Berthelot et al, (2012) provides empirical support for the beneficial effect of corporate sustainability reporting on firm value. Furthermore, research by Latifah and Luhur (2017) and Kurniawan et al (2018) has shown how important sustainability reporting is to a company's value.…”

Section: Introductionmentioning

confidence: 96%

Effect of Sustainability Reporting on Firm Value: Evidence from the Nairobi Securities Exchange, Kenya

2024

JOFA

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Purpose:The main objective of this study was to examine the effect of sustainability reporting on firm value among companies listed in the Nairobi Securities Exchange, Kenya. Methods/material:The study target population includes all 64 NSE listed companies. The study employed use of secondary data collected from annual reports sourced from NSE and firms' websites for eleven (11) years from 2012-2022. Content analysis technique was employed for collection of data using data collection sheet. This research used longitudinal research and correlational research design.Findings: Findings showed that economic reporting had negative and significant effect on firm value, while environmental reporting had positive and significant effect on firm value. However, social reporting had insignificant effect on firm value. Conclusion/implication:This suggests that social reporting practices may not have a substantial impact on firm value in the context of the Nairobi Securities Exchange. Firms that engaged in extensive economic reporting were associated with lower firm value. Firms with higher levels of environmental disclosure were associated with higher firm value. Therefore, the study

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Section: Introductionmentioning

confidence: 96%

Effect of Sustainability Reporting on Firm Value: Evidence from the Nairobi Securities Exchange, Kenya

2024

JOFA

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“…In previous research, the factors which influence companies so that they report their sustainability report has been investigated (Brammer & Pavelin, 2006;Stanny & Ely, 2008). In addition, there have also been studies looking at the effect of sustainability reports on firm value in various places in the world such as in Canada (Berthelot, Coulmont, & Serret, 2012;Magness, 2010), Italy (Cardamone, Carnevale, & Giunta, 2012), Europe (Carnevale, Mazzuca, & Venturini, 2012;Carnevale & Mazzuca, 2014), Singapore (Loh, Thomas, & Wang, 2017), and Vietnam (Linh, Hung, & Binh, 2022) with varying results. However, research on the relationship between sustainability reporting and corporate value is still limited in the context of developing countries.…”

Section: Introductionmentioning

confidence: 99%

Sustainability Report and Firm Value: an Evidence from Indonesia

Sahetapy

2023

JRAA

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The reporting of sustainability reports remains to be voluntary in Indonesia. Therefore, there are questions regarding whether the market values the report. This research attempts to answer this question by examining the impact of firms’ sustainability reports on their firm value. This research delves further into the topic of how firms’ sustainability reports affect the value of the firm. While prior research has been done in advanced countries and countries with high reporting rates, this research analyses the effect of how firms’ sustainability reports affect firm value in a developing country with a low reporting rate. To test the hypothesis, this research uses 100 of the biggest companies in Indonesia as the sample and conducts an Ordinary Least Square regression analysis. The results indicate that the market gave a positive value to a sustainability report. This result provides an argument that companies should report their sustainability performance through a sustainability report because this information is valued by the market.

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“…Sustainability reporting is an emerging issue in developed and developing countries (Bhatia & Tuli, 2017b). It has been particularly interesting to the stakeholders in developed countries but has started to be calculated in developing countries (Linh, Hung, & Binh, 2022). Businesses face more significant pressure to pursue sustainable, responsible initiatives that contribute to human well-being, tackle economic and social disparity and advocate environmental issues (Camilleri, 2017, cited in Fiandrino, Busso, & Vrontis, 2019.…”

Section: Introductionmentioning

confidence: 99%

Corporate Characteristics and Sustainability Disclosure in Bangladesh: An Analytical Study Based on Global Reporting Initiative Guideline 4

Sarkar

2023

KUBR

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Relationship between sustainability reporting and firm’s value: Evidence from Vietnam

Cited by 9 publications

References 54 publications

Effect of Sustainability Reporting on Firm Value: Evidence from the Nairobi Securities Exchange, Kenya

Effect of Sustainability Reporting on Firm Value: Evidence from the Nairobi Securities Exchange, Kenya

Sustainability Report and Firm Value: an Evidence from Indonesia

Corporate Characteristics and Sustainability Disclosure in Bangladesh: An Analytical Study Based on Global Reporting Initiative Guideline 4

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