The impact of sustainability reporting on capital investment decisions - (special reference to Rathnapura district)

Abstract

The disclosure and communication of environmental, social, and governance (ESG) goals as well as a company's progress toward them represent sustainability reporting. Increased consumer confidence, better corporate reputation, more innovation, and even better risk management are all advantages of sustainability reporting. There are many researches that have been conducted with regard to sustainability reporting all over the world. But in Sri Lankan context, many researches have not been conducted on the topic of the impact of sustainability reporting on investment decisions. In my study, I study the impact of sustainability reporting on capital investment decisions to the Rathnapura district. Nevertheless, there is a research gap based on this in the Sri Lankan context. Hence the purpose of this study is to identify the effect of sustainability reporting on investment decisions. In designing the research, investors who re living in Rathnapura district will be taken as the population.100 respondents will be participated to the questionnaire survey. For analyzing the data, quantitative and descriptive data analysis method will be used. Reporting of sustainable information by a company intends different objectives such as strengthen the company image. The research attempts to filter investors‟ ideas towards sustainability reporting and investigate whether there is an impact of sustainability reporting on capital investment decisions. Studying how does the sustainability reporting affect in to investment decisions of investors in Sri Lanka will be supported to those who interested in interpreting the information regarding economic, social and environmental reporting.