The Impact of Adopting Sustainability Reporting on Organizations Performance: Evidence from the Middle East

This paper aims towards examining the impact of sustainability reporting on organizations performance illustrated in operational, financial and market performance. To fulfill the aim of this research, a literature review has been conducted on recent papers to examine the overall view of sustainability reporting. It is observed that opposing views of the value of non-financial reporting arise, as some studies have managed to recognize the positive value while other studies tackled the possible drawbacks and limitations. The study will be based on the top 100 companies operating in the middle east as per Forbes ranking. The sample has been selected by the Author due to the diverse economy of the middle east and to the increased adoption of sustainability reporting. Quantitative data will be tested and analyzed to determine the relationship between sustainability reporting and performance.