ABSTRACT
The paper focuses on sustainability reporting on firms market value
and performance. The aim of the paper is to review fifty articles on
articles reviewed, focuses on the relationship between sustainability
reporting and return on financial assets, return on equity and share
prices of firms listed on the stock exchange market.
BACKGROUND OF THE STUDY
1. Sustainability reporting is a very important form of
reporting to investors.
2. Firms are expected to reduce the impact of their
operations on the environment.
3.Sustainability reporting plays an important role with
respect to corporate accountability.
(RADHOUANE et al,2020)
INTRODUCTION
1. Reporting about sustainability allows organizations to
reports on environmental and social performance.
2. Many investors make a move based on educated knowledge
to invest.
3. A well documented report on organizational operations
would certainly increase market value.
STATEMENT OF THE PROBLEM
1.Most of the research works conducted on sustainability
reporting on firms performance concerns organizations in
developed countries.
2.Less study has been conducted on firms in most African
countries.
3.It is against this back ground that this study is carried out.
SPECIFIC OBJECTIVES OF THE STUDY
1.To investigate whether there is a positive relationship
between (SR) and firms (ORA).
2.To examine the relationship between SR and return on
equity of firms listed on the stock market.
3. To assess the relationship that exist between the
impacts of SR and share prices on firms listed on the stock
market.
RESEARCH QUESTIONS
1.What is the relationship between
sustainability reporting and firm’s operational
return on assets?
2. To what extent can we examine the
relationship that exist between SR and return
on equity
3. what is the relationship that exist
between SR
and share prices of firms listed on the stock
market in Ghana.