Sustainability Reporting in IT Sector vs. Other Sectors: The Impacts on Multidimensional Performance

Amina Buallay
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Amina Buallay: Ahlia University, Bahrain

International Journal of E-Business Research (IJEBR), 2024, vol. 20, issue 1, 1-23

Abstract: This study investigates the relationship between the level of sustainability reporting and information technology (IT) sectors' performance (operational, financial, and market) and compares the results with other sectors. The findings elicited from the empirical results demonstrate that there is a significant negative relationship between ESG and IT sector market performance (TQ). The study contributes to the literature of sustainability accounting by providing records of the cross-sector's experiences. It could serve as a guide to firms that wish to adopt sustainability reporting. Moreover, as the study adopted worldwide and used macroeconomic variables, it contributes to the literature of the economic implications of sustainability reporting. ‎

Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:igg:jebr00:v:20:y:2024:i:1:p:1-23

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