Abstract

Journal of Business & Technology (JBT) is an open-access journal published by the Department of the Commerce and Financial Management of the University of Kelaniya, Sri Lanka. The journal follows a double-blind peer-review process and is published bi-annually (January, July). JBT aims to publish scholarly research, critical reviews, case studies, practitioner reviews and technology reviews in the fields of business and technology.

Highlights

  • First and foremost, the achievement of every company to be the most earning and to be with a powerful financial background

  • The study's main objective is to identify the present level of sustainability reporting and financial performance of listed companies in Sri Lanka

  • The result obtained from the descriptive analysis can conclude that under the variables of sustainability reporting, that are economic disclosure, environmental disclosure, and social disclosure

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Summary

Introduction

First and foremost, the achievement of every company to be the most earning and to be with a powerful financial background. Because the financial performance of every company becomes the sign of them. It leads the interest of investors to be high. Investors from all over the world will try to find out the performance of the companies. Return on their investments is highly valuable, and the company with high financial performance will bring all the aspects of the investors in the long term. The financial profitability of a firm will boost the income of employees, bring better quality and diversified products, will have a better place in environment-friendly products. Based on their activities, they tend to impact

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