conduct a literature review through considering the following questions:

Topic: Impact of sustainability related financial reporting on corporate performance including certain variables.

• IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information.

• Significance of sustainability reporting

• explore how sustainability information can be linked to financial performance indicators such as revenue, costs, and profitability.

• Opportunities and challenges of disclosing sustainability-related information

• the factors that influence the relationship between sustainability disclosure and corporate performance

• Impacts of sustainability disclosure on corporate performance