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2020 Fiscal Year Research-status Report

Sustainability Reporting and Firm Performance in East Asian Countries

Research Project

Project/Area Number 19K01846
Research InstitutionSoka University

Principal Investigator

Wang George  創価大学, 国際教養学部, 教授 (10769798)

Project Period (FY) 2019-04-01 – 2022-03-31
KeywordsSustainability Reporting / CSR Reporting / Sustainability Report / CSR Report / Firm Performance
Outline of Annual Research Achievements

A sustainability report (CSR report) is an annual report published by a firm to disclose its contributions to a variety of CSR dimensions, e.g., economic, social, and environmental ones. Sustainability reporting helps a firm set its goals, manage its efforts more effectively, and serves as a medium for outsiders to evaluate firm's social performance. This project aims to investigate the relationship between sustainability reporting and firm performance. The preliminary result from top Japanese firms finds that such a positive relationship exists.

Current Status of Research Progress
Current Status of Research Progress

3: Progress in research has been slightly delayed.

Reason

The model formulation and data collection about Japan's data are going well as planned. However, due to the pandemic situation, international travel is currently discouraged. Therefore, field study to East Asian countries is delayed. Under the circumstance, data collection from internet open sources is alternatively considered.

Strategy for Future Research Activity

A travel plan has been made during the summer (July and August 2021) aiming to expedite data collection and to conduct field study. In addition, some data have been obtained from open sources on internet with the help of research assistants. The research progress is therefore expected to speed up.

Causes of Carryover

Due to the pandemic, travel plans to conduct field study have been discouraged and thus delayed. New travel plans have been scheduled in the next year for field study. In addition, data collection is expected to expedite in the next year.

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Published: 2021-12-27  

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