The Impact of Sustainability Reporting on Company Financial Performance: a Literature Study
DOI:
https://doi.org/10.38142/jisdb.v3i3.1429Keywords:
Sustainability reporting , financial performanceAbstract
This study aims to examine the impact of sustainability reporting on corporate financial performance through a Systematic Literature Review (SLR) approach. Amidst the increasing demands for non-financial transparency and accountability, sustainability reporting is considered an important instrument to reflect corporate responsibility towards economic, social, and environmental aspects. The analysis was conducted on 10 selected articles published between 2020 and 2025. The research findings show that the economic dimension in sustainability reporting consistently has a positive and significant effect on financial performance, especially return on assets (ROA) and return on equity (ROE). However, the social and environmental dimensions produce inconsistent effects, even tending to be negative. Factors such as corporate governance efficiency and geographic context also moderate the relationship between sustainability reporting and financial performance. These results confirm that sustainability reporting plays a role as part of a broader corporate strategy, and its effectiveness is greatly influenced by the quality of disclosure and stakeholders' willingness to value non-financial information.
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