Abstract:
Corporate social responsibility and Firm Performance is continuing discussion encountered by most of the commercial
organizations. This study investigates the of economic, social and environmental disclosure and Firm Performance of
listed companies in Sri Lanka. Thus, 30 listed companies with sustainability reporting are selected for the analysis purpose
and all these companies follow the Global Reporting Initiative (GRI) guidelines. This study collected secondary data from
the yearly reports, both from the financial section and sustainability reporting. Corporate social responsibilities variables
are economic, social and environmental. Firm performance is measured by Tobin’sq and ROA. Statistical analysis
purposes have conducted regression and correlation analysis. The findings show economic and social disclosures
significant impact on tobin’sq. No significant relationship was identified between economic and social disclosure on ROA
and association was recorded between economic and social disclosure and Tobin’s Q. It is recommended to increase the
disclosure of sustainability information of the CSE Listed companies in the future to arrive at a valuable finding. A future
effort may intricate additional in making extra active quantity of the promotional of the firm social visions and actions that
would encompass actual investors responses, not only contestants as the case in Fortune index, but also other
stakeholders such as government, clients, suppliers, and non-governmental organizations.
