ABSTRACT
This study investigates the association between (1) financial performance and sustainability reporting, and (2) sustainability reporting and firm value. This research was conducted using panel data, ordinary least squares regression, and the observations for companies in developing countries based on Asia sustainability ranking report in the database from 2017 to 2018. The findings of this study showed that profitability is positively associated with financial statements disclosure, sustainability reporting, and also supports on firm value. Our study contributes to the sustainability issue in the context of emerging markets, unlike the majority of prior studies which highlighted developed markets.
