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The effect of enterprise risk management and sustainability reporting quality on performance: evidence from Southeast Asia countries

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  • Shifana Fitriana
  • Ratna Wardhani

Abstract

This study aims to examine the effect of enterprise risk management (ERM) and sustainability reporting quality on firms' performance. This study argues that ERM is a risk management process that focuses on internal risk. On the other hand, companies also need to manage risks arise from externals, such as social and environmental risks. This study uses 734 observations from 324 non-financial listed companies in Indonesia, Singapore, Malaysia, Thailand, and the Philippines during 2013-2018. The results show that ERM and sustainability reporting quality positively affect ROA. This evidence implies that companies need to manage internal and external risks to improve performance.

Suggested Citation

  • Shifana Fitriana & Ratna Wardhani, 2020. "The effect of enterprise risk management and sustainability reporting quality on performance: evidence from Southeast Asia countries," International Journal of Economic Policy in Emerging Economies, Inderscience Enterprises Ltd, vol. 13(4), pages 344-355.
    • Handle: RePEc:ids:ijepee:v:13:y:2020:i:4:p:344-355
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    Citations

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    Cited by:

    1. Mei Foong Wong, 2021. "Impact of corporate governance and financial stability on bank risk in Malaysia," International Journal of Monetary Economics and Finance, Inderscience Enterprises Ltd, vol. 14(4), pages 353-362.
    2. Nadia Abu Kwaik & Rateb Sweis & Baraa Allan & Ghaleb Sweis, 2023. "Factors Affecting Risk Management in Industrial Companies in Jordan," Administrative Sciences, MDPI, vol. 13(5), pages 1-28, May.
    3. Munther Al-Nimer & Sinan S. Abbadi & Ahmad Al-Omush & Habib Ahmad, 2021. "Risk Management Practices and Firm Performance with a Mediating Role of Business Model Innovation. Observations from Jordan," JRFM, MDPI, vol. 14(3), pages 1-20, March.

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