Sustainability Reporting, Corporate Reputation, and Firm Performance: Moderating Role of Third-Party Assurance

Amran, Azlan; Abbasi, Munir A.; Foroughi, Behzad; Tanggamani, Vani

doi:10.1057/s41299-024-00185-3

Corp Reputation Rev

2024

DOI: 10.1057/s41299-024-00185-3

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Sustainability Reporting, Corporate Reputation, and Firm Performance: Moderating Role of Third-Party Assurance

Azlan Amran,

Munir A. Abbasi,

Behzad Foroughi

et al.

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Cited by 3 publications

References 105 publications

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Sustainability reporting practices of agricultural and forestry companies in Hungary: A content analysis

Hegyi,

Troján,

MiklósnéVarga

et al. 2024

BIO Web Conf.

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To demonstrate the sustainability of companies, some companies have already produced sustainability reports, most of which have been published on their websites, while others have only produced and made public the reports and certifications required by law. In the European Union, legislation as of 2014 required the preparation of non-financial reports for publicly relevant entities, companies and parent companies of large groups of companies considered to be entities and having an average number of employees of more than 500. However, in line with the European Green Deal and the Taxonomy Regulation, as of 2023, a new law has been introduced, which extends the sustainability reporting obligation to nonpublic large companies and public small and medium-sized enterprises. Agricultural enterprises should also be prepared for this reporting obligation. This study aims to examine the ESG indices of the sampled companies and seek a correlation between the quality of the information disclosed and the financial characteristics of the companies. The results show that while forestry companies pay more attention to the disclosure of this type of information, there is some under-disclosure in both sectors.

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Sustainability reporting practices of agricultural and forestry companies in Hungary: A content analysis

Hegyi,

Troján,

MiklósnéVarga

et al. 2024

BIO Web Conf.

View full text Add to dashboard Cite

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Predictive Variables of Organisational Performance in Creative Industry Companies from the Perspective of Managers: Experiences in SMEs

Mateus,

Rincón,

Hinestroza

2024

The Journal of Entrepreneurship

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The creative industry has emerged as a crucial global development and economic growth driver. This study aims to identify and analyse predictive variables that influence the organisational performance of creative industry SMEs from the entrepreneurs’ perspective, providing a deeper understanding of the sector’s dynamics and guiding businesses and decision-makers towards effective strategies. A quantitative methodology was used to survey 500 managers of creative SMEs in Colombia. The results indicate that reputation, based on client recommendations, and the capacity for innovation significantly impact performance. Notably, concern for technology showed a negative effect, suggesting the need for more strategic technological adoption. These findings highlight the importance of effective reputation management and the promotion of innovation, offering valuable insights for policy and strategy formulation in the creative economy.

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Business Sustainability and Its Effect on Performance Measures: A Comprehensive Analysis

Pérez Estébanez,

Sevillano Martín

2025

Sustainability

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In recent years, businesses have faced growing pressures from stakeholders, including investors, customers, and regulators, to adopt sustainable practices. These pressures stem from the global focus on environmental, social, and governance (ESG) criteria and their association with risk management and corporate resilience. As a result, understanding the connection between sustainability and performance indicators, such as return on equity (ROE) and return on assets (ROA), is crucial to determine whether sustainable practices positively influence financial outcomes or primarily serve to address external expectations. This study seeks to bridge the gap between theoretical frameworks and empirical evidence by employing a rigorous methodological approach—Structural Equation Modeling (SEM)—to assess the impact of sustainability practices on key performance measures. The inclusion of a diverse range of industries from the US and Europe enhances the relevance of the findings, as it facilitates their generalization across developed economies where sustainability initiatives are highly prioritized. Our results are consistent with prior research demonstrating a positive relationship between sustainability and financial performance, particularly in high-development contexts over a medium-term period. These findings carry important implications for managers and policymakers, emphasizing that sustainability is not a compromise but a catalyst for economic and financial profitability. This study contributes to the literature by illustrating how sustainability can simultaneously advance ethical objectives and enhance financial performance, establishing it as a critical area of focus for both academics and practitioners.

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Sustainability Reporting, Corporate Reputation, and Firm Performance: Moderating Role of Third-Party Assurance

Cited by 3 publications

References 105 publications

Sustainability reporting practices of agricultural and forestry companies in Hungary: A content analysis

Sustainability reporting practices of agricultural and forestry companies in Hungary: A content analysis

Predictive Variables of Organisational Performance in Creative Industry Companies from the Perspective of Managers: Experiences in SMEs

Business Sustainability and Its Effect on Performance Measures: A Comprehensive Analysis

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