Using difference-in-differences analysis to research sustainability reporting in the Gulf Cooperation Council since the Paris Agreement /
Sustainability reporting (SR) has garnered attention from researchers, practitioners, and regulators. There is extensive evidence on SR from the context of advanced economies. However, progress in this field has not been adequately examined in the context of the Gulf Cooperation Council (GCC) region...
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| Format: | eBook |
| Language: | English |
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London :
SAGE Publications Ltd,
2025.
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| Series: | SAGE research methods cases.
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| Online Access: | Connect to the full text of this electronic book |
| Summary: | Sustainability reporting (SR) has garnered attention from researchers, practitioners, and regulators. There is extensive evidence on SR from the context of advanced economies. However, progress in this field has not been adequately examined in the context of the Gulf Cooperation Council (GCC) region. Despite various regulatory policy shifts toward a green economic transition, the GCC region has not achieved significant success in the attainment of Sustainable Development Goals. Therefore, this case study examines the influence of a global sustainability initiative, the Paris Agreement, on the SR practices among GCC firms. The study context provides an opportunity to apply the difference-in-difference (DID) technique to analyze the SR of Paris Agreement signatories (treatment) versus nonsignatories (controls) before and after enforcement of the Paris Agreement in 2016. SR data for 580 firms operating in the GCC region were collected from the London Stock Exchange Group (formerly known as Refinitiv) over 10 years (2013-2022). Regression based on the DID estimation model indicates significant results, suggesting an increase in SR among Paris Agreement signatories since its enforcement. This case study provides a step-by-step reflection on the application of DID estimation and discusses practical lessons learned in the DID analysis. This information will enable future learners to ensure the efficient application of this widely used estimation technique, which examines the causal inference about the impact of an independent variable on an outcome variable using a nonequivalent control group design. |
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| Physical Description: | 1 online resource. |
| ISBN: | 9781036213060 1036213064 |