The Moderating Role Of Sustainability Reporting Toward Corporate Reputation And Firm Performance

Chaw, Choon Chian (2023) The Moderating Role Of Sustainability Reporting Toward Corporate Reputation And Firm Performance. [Final Year Project Report] (Unpublished)

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Abstract

The purpose of this study is to investigate the effect of corporate reputation on firm performance moderated by sustainability reporting. The sample of this study consists of the top 100 firms from the FTSE 100 Index and FTSE Bursa Malaysia KLCI across ten main industries. The top 100 firms by market capitalization on the Bursa Malaysia are represented by the sampling constituents for each index. The research had been conducted over a period of 9 years which is from the year 2011 to 2019. Firm performance is the dependent variable of this research. The measurement for firm performance are measured by return on equity (ROE), return on assets (ROA), and Tobin’s Q. Besides, the independent variable corporate reputation are measured by firm age and market capitalization. The moderator variable which is sustainability reporting are measured based on the index of four dimensions including economic disclosure index (ECN), social disclosure index (SOC), environmental disclosure index (ENV), and corporate governance disclosure index (CG) on Global Reporting Initiative (GRI) standard with the G4 guideline. The findings indicate that the level of sustainability reporting, as measured by the selected indices, did not exhibit a significant positive relationship with firm performance. However, a significant positive relationship was observed between corporate reputation, measured by market capitalization, and firm performance. The study did not find support for a iv significant interaction between sustainability reporting and corporate reputation in influencing firm performance. These findings contribute to the existing literature and highlight the need for further research to explore the nuanced factors that influence the relationships between sustainability reporting, corporate reputation, and firm performance

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