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Sustainability reporting in smart cities: a multidimensional performance measures

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dc.contributor.author Buallay, Amina
dc.contributor.author El Khoury, Rim
dc.contributor.author Hamdan, Allam
dc.date.accessioned 2023-09-08T09:51:55Z
dc.date.available 2023-09-08T09:51:55Z
dc.date.copyright 2021 en_US
dc.date.issued 2021-11-02
dc.identifier.issn 0264-2751 en_US
dc.identifier.uri http://hdl.handle.net/10725/15006
dc.description.abstract This study investigates the relationship between the level of sustainability reporting and firm's performance (operational, financial and market) in the top worldwide 20 smart cities. Using data culled from 3536 observations from 20 different smart cities for ten years (2008–2017), an independent variable derived from ESG score are regressed against dependent manufacture performance indicator variables [Return on Assets (ROA), Return on Equity (ROE) and Tobin's Q (TQ)]. Two types of control variables complete the regression analysis in this study: firm-specific and macroeconomic. The findings elicited from the empirical results demonstrate that there is a positive significant relationship between ESG and operational performance (ROA), financial performance (ROE). However, there is a negative significant relationship between ESG and market performance (TQ). The model in this study presents a valuable analytical framework for exploring sustainability reporting as driver of performance in firms in different smart cities. en_US
dc.language.iso en en_US
dc.title Sustainability reporting in smart cities: a multidimensional performance measures en_US
dc.type Article en_US
dc.description.version Published en_US
dc.author.school SOB en_US
dc.author.idnumber 202300031 en_US
dc.author.department Finance And Accounting en_US
dc.relation.journal Cities en_US
dc.journal.volume 119 en_US
dc.keywords Sustainability reporting en_US
dc.keywords ESG en_US
dc.keywords Performance en_US
dc.keywords Smart cities en_US
dc.identifier.doi https://doi.org/10.1016/j.cities.2021.103397 en_US
dc.identifier.ctation Buallay, A., El Khoury, R., & Hamdan, A. (2021). Sustainability reporting in smart cities: A multidimensional performance measures. Cities, 119. en_US
dc.author.email rim.elkhoury01@lau.edu.lb en_US
dc.identifier.tou http://libraries.lau.edu.lb/research/laur/terms-of-use/articles.php en_US
dc.identifier.url https://www.sciencedirect.com/science/article/pii/S0264275121002961 en_US
dc.orcid.id https://orcid.org/0000-0003-4359-7591 en_US
dc.author.affiliation Lebanese American University en_US


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