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|a Özcan, Ahmet
|e author
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|a Sustainability reporting and corporate attributes: an emerging market perspective
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|b Penerbit Universiti Kebangsaan Malaysia,
|c 2020.
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|z Get fulltext
|u http://journalarticle.ukm.my/16739/1/37466-141167-1-PB.pdf
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|a Sustainability reporting is one of the latest trends that shape corporate reporting practices in the current business climate. With the advent of globalization, firms have begun to report environmental, ethical, social responsibility and human resource policies. Non-financial information that can enhance the quality of investment decisions is disclosed in sustainability reports. This paper aims to analyze the association between sustainability reporting and corporate attributes using a sample that includes 106 firms operating in Turkey. Using pooled cross-sectional logistic regression analysis, the empirical findings reveal that firm size, profitability, leverage, board independency and industry membership are important corporate attributes affecting the decision to issue sustainability report. The empirical findings of this paper are expected to provide valuable insights regarding sustainability reporting practices for stakeholders.
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