The effect of enterprise risk management and sustainability reporting quality on performance: Evidence from Southeast Asia countries

Shifana Fitriana, Ratna Wardhani

Research output: Contribution to journalArticlepeer-review

2 Citations (Scopus)

Abstract

This study aims to examine the effect of enterprise risk management (ERM) and sustainability reporting quality on firms’ performance. This study argues that ERM is a risk management process that focuses on internal risk. On the other hand, companies also need to manage risks arise from externals, such as social and environmental risks. This study uses 734 observations from 324 non-financial listed companies in Indonesia, Singapore, Malaysia, Thailand, and the Philippines during 2013–2018. The results show that ERM and sustainability reporting quality positively affect ROA. This evidence implies that companies need to manage internal and external risks to improve performance.

Original languageEnglish
Pages (from-to)344-355
Number of pages12
JournalInternational Journal of Economic Policy in Emerging Economies
Volume13
Issue number4
DOIs
Publication statusPublished - 2020

Keywords

  • Enterprise risk management
  • ERM
  • Return on assets
  • ROA
  • South East Asia
  • Sustainability reporting

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