Analysis of Sustainability Disclosure and Performance Indicators in Pakistan to Determine the Value Relevance of Sustainability Reporting

The aim of the research is twofold: first, to measure corporate sustainability disclosure determination rate (CSDR) and examine its relationship with performance indicators (SPI). Second, analyze value relevance investment (SI) financial (FP) from a sample top 85 companies listed on Pakistan Stock Exchange (PSX). Using content analysis, we developed reporting index based 20 indicators, robust statistical methods were also applied linkage between CSDR - SPI SI- FP using regression analysis for panel data. data shows that some extent,companies disclose non-financial information community development, social, environmental progression. findings study indicate absence significant -SPI SI FP, Pakistani do not enjoy benefits investments.