Abstract:
This research investigates the impact of sustainability reporting on commercial banks'
performance listed on the Pakistan Stock Exchange (PSX) 100 Index. Shareholder and Legitimacy
theory guides the theoretical framework used in this research. The data is gathered from the
financial statements of Pakistan's commercial banks from 2000-2022. A Simple regression
technique is used to test the hypotheses. The findings suggest that sustainable reporting
significantly influences the financial performance of banks in Pakistan. It means that using
sustainable financial reporting helps the banks generate more profit in Pakistan—specifically,
helps achieve the eight Sustainable Development Goals, i.e., decent work and economic growth.
