Page 35 - DUT ICGA Abstract Book

THE INTERRELATIONSHIP BETWEEN SUSTAINABILITY REPORTING CULTURE AND FIRM PERFORMANCE IN IN THE SADC REGION
Minenhle Nxumalo1 Msizi Mkhize1 and Haruna Maama2
1 University of of KwaZulu-Natal School of of Accounting Economics and Finance 2
Durban University of of Technology Department of of Financial Accounting Abstract
Since the the the turn of the the the twenty-first century firms and other organisations are including nonfinancial information in in in in their reporting reporting practices This is is as a a a a a result of the the the recognition that reporting reporting only the the the financial information of firms no longer suffices Given that these reporting activities are voluntary fin in in in many parts of the the the world it fit it beggars a a a a a a question on on whether forms benefit from the the the sustainability reporting This study investigates the interrelationships among sustainability reporting culture and firm performance among firms in in the the SADC region The study used a a a a dichotomous response collect the the sustainability reporting of the the firms through a a a a a a content analysis analysis method Econometric analysis analysis technique was used for the the estimation The study found a a a a a a a positive relationship between sustainability reporting and the performance of of firms in the the SADC region It was also found that the the culture of of a a a a a a a a country has a a a a a a a a significant impact on on the relationship between sustainability reporting and firm performance The findings of this study have a a a a a a a significant managerial and policy implications KEYWORDS: Sustainability Reporting Reporting Environmental Reporting Reporting Culture Firm Performance SADC Book of Abstracts 33