Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/326430 
Year of Publication: 
2024
Citation: 
[Journal:] Cogent Business & Management [ISSN:] 2331-1975 [Volume:] 11 [Issue:] 1 [Article No.:] 2377764 [Year:] 2024 [Pages:] 1-19
Publisher: 
Taylor & Francis, Abingdon
Abstract: 
This research aims to examine environmental performance disclosure, social performance disclosure, governance performance disclosure, and political linkages in increasing firm value in Singapore. The research method uses a quantitative descriptive approach using secondary data. The population is all companies listed on the Singapore Stock Exchange with a sample size of 87 companies and the research period is between 2018 and 2021. The hypothesis testing analysis technique uses panel data regression. The findings of this study indicate that disclosure of political ties, disclosure of governance performance, and disclosure of environmental performance all increase firm value. However, firm value is not influenced by social performance disclosure. This research looks at how political connections and firm value are influenced by disclosure of environmental performance, social performance, governance performance and other factors. To increase business value, it is important to disclose environmental performance, social performance, governance performance and political relationships, as this research shows. The implications of this research show that sustainability report disclosure provides a good signal that can increase firm value.
Subjects: 
Environmental performance
social performance
governance performance
sustainability report disclosure
political connection
firm value
JEL: 
G32
M40
M48
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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