September 10, 2025International Journal of Economics Business and Management Research

The Effect of Sustainability Reporting on Corporate Financial Performance: Empirical Study on Energy Sector Companies Listed on the Indonesia Stock Exchange 2020-2024

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DFDyah FitrianaUniversitas Trisakti KKhomsiyahUniversitas Trisakti

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Implication

Observational analysis reveals sustainability reporting improves financial performance in energy companies, suggesting alignment with stakeholder expectations.

Key Points

Sustainability reporting positively impacts financial performance based on its disclosure dimensions, particularly in the energy sector.
Economic disclosure significantly boosts return on assets and current ratio, while environmental and social disclosures affect sales growth.
Panel data regression with a fixed effect model was employed on 95 observations from 18 energy companies over five years.
Findings highlight that not all types of sustainability information equally influence financial outcomes, indicating a nuanced approach is needed.

Cite This Study

Fitriana et al. (2025) studied this question.

synapsesocial.com/papers/68c23bd7b210217d64786931 https://doi.org/10.51505/ijebmr.2025.9807

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Implication

Observational analysis reveals sustainability reporting improves financial performance in energy companies, suggesting alignment with stakeholder expectations.

The Effect of Sustainability Reporting on Corporate Financial Performance: Empirical Study on Energy Sector Companies Listed on the Indonesia Stock Exchange 2020-2024

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Implication

Key Points

Cite This Study

The Effect of Sustainability Reporting on Corporate Financial Performance: Empirical Study on Energy Sector Companies Listed on the Indonesia Stock Exchange 2020-2024

Discussion

Member takes

Implication

Key Points

Cite This Study

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