{"id":"https://openalex.org/W2995201812","doi":"https://doi.org/10.1108/ijppm-10-2018-0371","title":"Sustainability reporting and firm\u2019s performance","display_name":"Sustainability reporting and firm\u2019s performance","publication_year":2019,"publication_date":"2019-12-02","ids":{"openalex":"https://openalex.org/W2995201812","doi":"https://doi.org/10.1108/ijppm-10-2018-0371","mag":"2995201812"},"language":"en","primary_location":{"id":"doi:10.1108/ijppm-10-2018-0371","doi":"https://doi.org/10.1108/ijppm-10-2018-0371","is_oa":false,"landing_page_url":"https://doi.org/10.1108/ijppm-10-2018-0371","pdf_url":null,"source":{"id":"https://openalex.org/S157600745","display_name":"International Journal of Productivity and Performance Management","issn_l":"0043-8022","issn":["0043-8022","1741-0401","1758-6658","1758-7190"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Productivity and Performance Management","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5067612942","display_name":"Amina Mohammed Buallay","orcid":"https://orcid.org/0000-0003-2919-8594","observed_orcids":["https://orcid.org/0000-0003-2919-8594"]},"institutions":[{"id":"https://openalex.org/I59433898","display_name":"Brunel University of London","ror":"https://ror.org/00dn4t376","country_code":"GB","type":"education","lineage":["https://openalex.org/I124357947","https://openalex.org/I59433898"]}],"countries":["GB"],"is_corresponding":true,"raw_author_name":"Amina Buallay","raw_affiliation_strings":["Brunel University, London, UK"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Brunel University, London, UK","institution_ids":["https://openalex.org/I59433898"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5067612942"],"corresponding_institution_ids":["https://openalex.org/I59433898"],"apc_list":null,"apc_paid":null,"fwci":16.2323,"has_fulltext":false,"cited_by_count":330,"citation_normalized_percentile":{"value":0.98885678,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":99,"max":100},"biblio":{"volume":"69","issue":"3","first_page":"431","last_page":"445"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10880","display_name":"Environmental Sustainability in Business","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1406","display_name":"Marketing"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/sustainability-reporting","display_name":"sustainability reporting","score":0.9940000176429749},{"id":"https://openalex.org/keywords/esg-disclosure","display_name":"ESG disclosure","score":0.8569999933242798},{"id":"https://openalex.org/keywords/firm-performance","display_name":"firm performance","score":0.9190000295639038},{"id":"https://openalex.org/keywords/manufacturing-industry","display_name":"manufacturing industry","score":0.8560000061988831},{"id":"https://openalex.org/keywords/banking","display_name":"banking sector","score":1.0},{"id":"https://openalex.org/keywords/return-on-assets","display_name":"return on assets","score":0.6949999928474426},{"id":"https://openalex.org/keywords/return-on-equity","display_name":"return on equity","score":0.9990000128746033},{"id":"https://openalex.org/keywords/tobin-s-q","display_name":"Tobin's Q","score":0.9990000128746033},{"id":"https://openalex.org/keywords/agency-theory","display_name":"agency theory","score":0.8320000171661377},{"id":"https://openalex.org/keywords/legitimacy-theory","display_name":"legitimacy theory","score":0.9610000252723694},{"id":"https://openalex.org/keywords/resource-based-view","display_name":"resource-based view","score":0.843999981880188},{"id":"https://openalex.org/keywords/stakeholder-theory","display_name":"stakeholder theory","score":0.8849999904632568},{"id":"https://openalex.org/keywords/cross-sector-comparison","display_name":"cross-sector comparison","score":0.8740000128746033}],"concepts":[{"id":"https://openalex.org/C185669311","wikidata":"https://www.wikidata.org/wiki/Q1163221","display_name":"Return on assets","level":3,"score":0.7248095870018005},{"id":"https://openalex.org/C155530773","wikidata":"https://www.wikidata.org/wiki/Q591174","display_name":"Return on equity","level":3,"score":0.6429278254508972},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6362624168395996},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.6319042444229126},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5330689549446106},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.485922247171402},{"id":"https://openalex.org/C199728807","wikidata":"https://www.wikidata.org/wiki/Q2578557","display_name":"Equity (law)","level":2,"score":0.43421927094459534},{"id":"https://openalex.org/C2778964270","wikidata":"https://www.wikidata.org/wiki/Q7097774","display_name":"Operational efficiency","level":2,"score":0.41514289379119873},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.356603741645813},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.3313817083835602},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.22737017273902893},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.19379842281341553},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1108/ijppm-10-2018-0371","doi":"https://doi.org/10.1108/ijppm-10-2018-0371","is_oa":false,"landing_page_url":"https://doi.org/10.1108/ijppm-10-2018-0371","pdf_url":null,"source":{"id":"https://openalex.org/S157600745","display_name":"International Journal of Productivity and Performance Management","issn_l":"0043-8022","issn":["0043-8022","1741-0401","1758-6658","1758-7190"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Productivity and Performance Management","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eme:ijppm0:ijppm-10-2018-0371","doi":null,"is_oa":false,"landing_page_url":"https://www.emerald.com/insight/content/doi/10.1108/IJPPM-10-2018-0371.html?utm_source=repec&utm_medium=feed&utm_campaign=repec","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:RePEc:eme:ijppmp:ijppm-10-2018-0371","doi":null,"is_oa":false,"landing_page_url":"https://www.emerald.com/insight/content/doi/10.1108/IJPPM-10-2018-0371/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","score":0.48510000109672546,"display_name":"Decent work and economic growth"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":57,"referenced_works":["https://openalex.org/W39941679","https://openalex.org/W570362864","https://openalex.org/W618800000","https://openalex.org/W775698760","https://openalex.org/W950095024","https://openalex.org/W1482807183","https://openalex.org/W1535912252","https://openalex.org/W1810078083","https://openalex.org/W1967735268","https://openalex.org/W1967992754","https://openalex.org/W1969566657","https://openalex.org/W1975131982","https://openalex.org/W1983488148","https://openalex.org/W1989934726","https://openalex.org/W2007801487","https://openalex.org/W2042123410","https://openalex.org/W2050613684","https://openalex.org/W2055013323","https://openalex.org/W2055022672","https://openalex.org/W2055258509","https://openalex.org/W2058005694","https://openalex.org/W2064752707","https://openalex.org/W2064891424","https://openalex.org/W2068448011","https://openalex.org/W2068476901","https://openalex.org/W2080350680","https://openalex.org/W2084753892","https://openalex.org/W2090841340","https://openalex.org/W2116542123","https://openalex.org/W2117183412","https://openalex.org/W2149010029","https://openalex.org/W2154384507","https://openalex.org/W2154404471","https://openalex.org/W2162412465","https://openalex.org/W2172009909","https://openalex.org/W2189619842","https://openalex.org/W2211074832","https://openalex.org/W2228857552","https://openalex.org/W2253081689","https://openalex.org/W2290213882","https://openalex.org/W2493101627","https://openalex.org/W2522303001","https://openalex.org/W2538402389","https://openalex.org/W2560616280","https://openalex.org/W2561663384","https://openalex.org/W2599190778","https://openalex.org/W2640315251","https://openalex.org/W2785479255","https://openalex.org/W2803340745","https://openalex.org/W2807472376","https://openalex.org/W2896963427","https://openalex.org/W2897725105","https://openalex.org/W2956126806","https://openalex.org/W3023496080","https://openalex.org/W3121446428","https://openalex.org/W3121807809","https://openalex.org/W4233420185"],"related_works":["https://openalex.org/W3210269001","https://openalex.org/W2807472376","https://openalex.org/W3015289224","https://openalex.org/W4244317034","https://openalex.org/W4389282797","https://openalex.org/W3122452047","https://openalex.org/W7111222991","https://openalex.org/W3141376809","https://openalex.org/W4409842486","https://openalex.org/W4366598932"],"abstract_inverted_index":{"Purpose":[0],"The":[1,39,87,99,123],"purpose":[2],"of":[3,21,48,79,181,199],"this":[4],"paper":[5],"is":[6,41,73,90,102],"to":[7,18,63,75,173],"provide":[8],"a":[9,84,171],"comparison":[10],"between":[11],"manufacturing":[12,146,192],"and":[13,26,29,35,51,96,108,118,141,160,177,184,193,202],"banking":[14,165,194],"sectors":[15,204],"with":[16,67],"regards":[17],"the":[19,77,109,127,138,145,150,153,157,164,174,179,191,200,206],"level":[20,180],"sustainability":[22,80,182],"reporting":[23,81,183],"(environmental,":[24],"social":[25],"governance":[27],"(ESG))":[28],"its":[30,185],"impact":[31,78,186],"on":[32,44,55,83,92,104,113,116,130,149,187],"operational,":[33,139,158],"financial":[34,140,159,208],"market":[36,142,161],"performance.":[37,86],"Design/methodology/approach":[38],"research":[40,169],"quantitative,":[42],"based":[43],"pooled":[45],"data":[46],"analysis":[47],"932":[49],"manufactures":[50],"530":[52],"banks":[53],"listed":[54],"80":[56],"countries":[57],"for":[58],"ten":[59],"years":[60],"from":[61,126],"2008":[62],"2017":[64],"ending":[65],"up":[66],"11,705":[68],"observations.":[69],"A":[70],"multivariate":[71],"model":[72,89,101],"used":[74],"investigate":[76],"(ESG)":[82,107],"firm\u2019s":[85],"theoretical":[88],"built":[91,103],"agency,":[93],"legitimacy,":[94],"resources":[95],"stakeholders\u2019":[97],"theories.":[98],"practical":[100],"independent":[105],"variable":[106],"dependent":[110],"variables":[111],"(return":[112],"assets,":[114],"return":[115],"equity":[117],"Tobin\u2019s":[119],"Q":[120],").":[121],"Findings":[122],"findings":[124],"deduced":[125],"empirical":[128],"results":[129],"one":[131],"hand":[132],"demonstrated":[133],"that":[134],"ESG":[135,154],"positively":[136],"affect":[137,156],"performance":[143,162,188],"in":[144,163,189,205],"sector.":[147,166],"However,":[148],"other":[151],"hand,":[152],"negatively":[155],"Originality/value":[167],"This":[168],"makes":[170],"contribution":[172],"scarce":[175],"literature":[176],"compares":[178],"both":[190],"sector":[195],"which":[196],"are":[197],"two":[198],"major":[201],"important":[203],"global":[207],"markets.":[209]},"counts_by_year":[{"year":2026,"cited_by_count":63},{"year":2025,"cited_by_count":92},{"year":2024,"cited_by_count":76},{"year":2023,"cited_by_count":47},{"year":2022,"cited_by_count":27},{"year":2021,"cited_by_count":25}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2019-12-26T00:00:00"}
