مؤسسة الشرق الأوسط للنشر العلمي
عادةً ما يتم الرد في غضون خمس دقائق
Abstract
Researchers have been paying special attention within the framework of the green agreement for the environment and the green transformation of the business sector, and the important role that integrated disclosure of the environmental, social and governance dimension plays in enhancing the sustainability and financial performance of the Palestinian business sector. This study aimed to clarify the financial impact of applying these three dimensions of sustainability in the context of a developing country as Palestine. The study population consisted of all (49) companies listed in the Palestine Stock Exchange for the year 2021, a data set consisting of 1805 views was used throughout the year, fixed effect regression with robust standard errors was used for data analysis. Results showed that disclosures for social responsibility and corporate governance rules are positively related to financial performance, but environmental disclosures do not have a statistically significant relationship, there is a positive and important relationship when sustainability disclosure is analyzed for the three dimensions combined. The study recommends investing in the integration of the three dimensions of sustainability disclosure together to enhance the sustainability and financial performance of Palestinian companies