“The Impact of Corporate Sustainability Reporting on Financial Performance: Evidence from the PEX” رسالة ماجستير

Abstract

This master's thesis examined the influence of corporate sustainability reports on the financial performance of Palestinian companies listed on the Palestine Exchange (PEX). A sample of 22 companies, including 13 from the industrial sector and nine from the service sector, was analyzed using panel data covering the period from 2018 to 2022. The findings of this study revealed that the sustainability disclosure index had no significant impact on the financial performance of the listed corporations on the PEX. Moreover, the economic, environmental, and social dimensions of sustainability disclosure were found to have no discernible effect on the financial performance of the listed companies. These findings contribute to a deeper understanding of the relationship between sustainability reporting and financial outcomes in the context of Palestinian companies listed on the PEX. It is advised that future studies explore the relationship between corporate social responsibility, environmental disclosure, corporate governance,

and firm valuation.