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This is a Systematic Review study.

The Impact of Sustainability Reporting on Company Financial Performance: a Literature Study

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Systematic literature review reveals sustainability reporting impacts financial performance, suggesting economic factors hold more significance.

Sustainability reporting positively affects financial performance, especially return on assets and equity.
Economic dimension shows significant effects on financial metrics, while social and environmental dimensions are inconsistent.
Systematic literature review analyzed 10 articles published from 2020 to 2025, evaluating sustainability's financial influence.
Corporate governance efficiency and geographic context moderate the relationship between sustainability metrics and performance.

APRIYANI et al. (2024) studied this question.

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Systematic literature review reveals sustainability reporting impacts financial performance, suggesting economic factors hold more significance.