Sustainability Reporting. Does Company Performance Matter?
Sustainability Reporting. Does Company Performance Matter?

Summary/Abstract: This paper investigates whether high profit companies are associated with sustainability reporting in terms of Global Reporting Initiative Reports (GRI). A value relevance study was conducted for the Forbes 2000 Global the World's Most Important Companies by using Ordinary Least Squares (OLS) the multiple regression modelling and probit models. Results indicate that profitability seems not to influence sustainability reporting by GRI standards on the analyzed companies, yet significant coefficients have been observed in the case of material industry (negative impact) and utilities industry (positive impact). The results may be useful for further research on the reasons companies chose to disclose sustainability information by using the GRI framework. The paper abstract will be written in Times New Roman, size 10 pt., Italic style. The abstract will be included in a text-box, which is similar to the one which is exemplified in this model. The abstract will be submitted in English version only, and it will contain: - the term “Abstract”; - the text of the abstract. The abstract will be approximately 120-180 words and it should emphasize, by using short and concise sentences, several elements, such as: the paper objectives, the paper background, the research methods, the methods used in data-collecting process, the expected results and the conclusions of the research. The abstract aims to emphasize the relevance and the quality of the research. Thus, it is recommended to avoid using references/footnotes within this paragraph.

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