Environment, Social and Governance Reporting and Firm Performance: Evidence from GCC Countries

The aim of this research is to investigate the impact ESG reporting on firm performance, Environment, Social and Governance (ESG) are a triple-bottom-line approach that combines financial gains with adhering social, governance environmental norms. In addition, study's objective determine relationship between disclosure performance in Gulf Cooperation Council (GCC) listed companies. scores other samples for 91 firms from 6 GCC countries were collected purpose over three-year period 2019, 2020 2021. sample comprised nine diverse industries. dependent variables Return Assets (ROA) market capitalization , experimental pillar score, social score overall control variables: size, leverage. study found have positive firm’s value but not significant. there strong all disclosures ECG scores.