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January 1, 2026International Journal of Business ExcellenceOpen Access

Environmental, Social and Governance (ESG) Reporting Quality and Firm Lag vs. Lead Performance: Evidence from Sri Lankan Listed Companies

S. S. J. Patabendige Lasini Mihimali Kasthuriarachchi P. Udara Shavindi Fernando Chathuri Senarath

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Key Points

The central aim is to explore how the quality of ESG reporting impacts firm performance among Sri Lankan listed companies.
Analysis of ESG reporting data from Sri Lankan companies
Comparison of lead and lag performance metrics
Statistical testing to measure relationships
Higher ESG reporting quality is linked to better firm performance
Firms with lead performance demonstrate stronger sustainability practices
Lagging firms show areas for improvement in governance and social responsibility

Implication

Examines the relationship between ESG reporting quality and corporate performance, suggesting implications for businesses in Sri Lanka.

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Cite This Study

Patabendige et al. (2026) studied this question.

synapsesocial.com/papers/69a286850a974eb0d3c017f1 https://doi.org/10.1504/ijbex.2026.10076568

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