Sustainability Reporting in IT Sector vs. Other Sectors
Amina Buallay
What the paper says
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.
Evidence weight
Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40
| F · citation impact | 0.00 × 0.4 = 0.00 |
| M · momentum | 0.50 × 0.15 = 0.07 |
| V · venue signal | 0.50 × 0.05 = 0.03 |
| R · text relevance † | 0.50 × 0.4 = 0.20 |
† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.