My research focus is the relationship between sustainability reporting and financial performance.
According to GRI standards (2013), sustainability reporting is an organization?s practice of reporting publicly on its economic, environmental, and /or social impacts, and its contributions towards the goal of sustainable development.
Financial performance is about how well a firm can use its asset and generate revenue. it is defined in a broad sense and thus can be measured in many ways. In my research, I will focus on profitability measured by return on assets and return on equity.
Reference: GRI. (2013). G3.1 and G3 Sustainability Reporting Guidelines.
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