attributed to accounting variables, i.e., whether the social report is value-relevant in assessing a firm's market value. Design … value; second, the social report influences the value-relevance of accounting variables. The study applies the value … accounting information is more relevant for the companies that publish a social report, whereas the relevance of earnings per …

Sustainability accounting is considered a subcategory of financial accounting that focuses on the disclosure of non …-financial information about a company's performance to external parties. Various definitions of sustainability accounting by different … authors raise two research questions: RQ1: What is understood by sustainability accounting, as well as which terms are used in …