A study on the sustainability reporting practices of selected Philippine publicly listed companies based on global reporting initiative's performance indicators and their effect on the share price of the company

Date of Publication

2012

Document Type

Bachelor's Thesis

Degree Name

Bachelor of Science in Accountancy

Subject Categories

Accounting

College

Ramon V. Del Rosario College of Business

Department/Unit

Accountancy

Thesis Adviser

Arnel Onesimo O. Uy

Defense Panel Chair

Joy S. Rabo

Defense Panel Member

Nancy O. Chua
Rizaldy S. Menor

Abstract/Summary

This paper aims to determine the current status of sustainability reporting practices of selected Philippine publicly listed companies and its effect on the financial performance of the company as represented by the change in share price. The GRI Performance Indicator was used to determine the level of comprehensiveness of the sustainability report. Thru the use of the regression model, the relationship between the share price and the disclosures made will be established. Based from the results, only few companies disclosed their sustainability practices and out of those companies, only a handful complies with the GRI disclosure requirement. On the other hand, it was established that the share price has no significant relationship with the sustainability reporting practices of the company.

Abstract Format

html

Language

English

Format

Print

Accession Number

TU13263; CDTU013263

Shelf Location

Archives, The Learning Commons, 12F, Henry Sy Sr. Hall

Physical Description

106 leaves, illustrations (some color), 29 cm. + 1 computer disc

Keywords

Sustainable development reporting--Philippines

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Embargo Period

3-29-2021

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