The Impact of Sustainability Reporting Dimensions on Financial and Non-Financial Performance of Manufacturing and Non-Manufacturing Companies Listed on the Stock Exchange

Abstract

Objective: The aim of this research is to examine the impact of disclosing sustainability reporting dimensions on the financial and non-financial performance of manufacturing and non-manufacturing companies. Methodology: This research is a descriptive-correlational study. The statistical population includes all managers of manufacturing and non-manufacturing companies listed on the Stock Exchange, from which 240 individuals were purposefully selected. To collect data, a researcher-designed and standardized questionnaire was used (Cronbach's alpha coefficient: 0.78). Structural equation modeling and AMOS software version 22 were employed to test the research hypotheses. Findings: The results showed that the disclosure of sustainability reporting dimensions has a positive and significant impact on the financial and non-financial performance of both manufacturing and non-manufacturing companies (p < 0.001). Conclusion: It can be concluded that the disclosure of sustainability dimensions positively influences financial indicators such as return on assets, market share growth, and sales revenue, while also enhancing non-financial benefits such as customer satisfaction, internal process efficiency, and organizational learning. These results emphasize the value of integrating sustainability practices into corporate strategies to achieve long-term competitive advantages. The implications of this study underscore the necessity for regulatory bodies to develop integrated sustainability reporting standards to ensure transparency and accountability in corporate activities.