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Journal : Journal of Economic, Bussines and Accounting (COSTING)

Meta-Analysis Of Environment Reporting And Corporate Financial Performance Alfrin Ernest M. Usmany; Paul Usmany; Titik Purwati; Tomi Apra Santosa; Loso Judijanto; Elismayanti Rembe
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10705

Abstract

The relationship between environmental reporting and corporate financial performance has become an interesting research topic for academics and business practitioners alike. This study aims to conduct a meta-analysis of studies that examine these relationships. This meta-analysis used 12 studies published between 2022-2024. The results of the analysis showed that there was a significant positive relationship between environmental reporting and the company's financial performance with an effect size value of 0.880 in the large effect size category. These findings show that companies that actively report their environmental performance tend to have better financial performance than companies that don't.