The impact of environmental, social and governance policies on companies’ financial and economic performance: A comprehensive approach and new empirical evidence

Show simple item record
dc.contributor.authorNoja, Gratiela Georgiana
dc.contributor.authorBaditoiu, Bianca Raluca
dc.contributor.authorBuglea, Alexandru
dc.contributor.authorMunteanu, Valentin Partenie
dc.contributor.authorGligor, Diana Corina
dc.date.accessioned2024-05-21T13:30:05Z
dc.date.available2024-05-21T13:30:05Z
dc.date.issued2024
dc.description.abstract-translatedIn the last decade, the use of integrated reports (IR) comprising information on non-financial indicators from the environment, social, and governance (ESG) category has increased in time. Companies are now focusing not only on financial reporting but are notably including non-financial issues in their public reports. In doing so, they seek to align activities with the expectations of their stakeholders and the society in which they operate, as well as with various regulations, which are increasingly relevant worldwide. This study examines the impact of ESG reporting on company performance. Our research involved analyzing financial and non-financial data from 2,400 companies extracted from the Refinitiv Eikon database. Two methods of quantitative analysis were applied, namely multiple linear regression models processed by the robust regression method and structural equation modelling. Main findings entail that ESG indicators had strong and medium effects on company performance, but these effects varied across different dimensions, requiring a tailored approach to embed ESG factors in corporate strategy to enhance overall performance. Our paper provides a new perspective on the current and the potential impact of ESG reporting, based on systematic theoretical and empirical analyse , with multiple implications for business administration and management.en
dc.format24 s.cs
dc.format.mimetypeapplication/pdf
dc.identifier.citationE+M. Ekonomie a Management = Economics and Management. 2024, roč. 27, č. 1, s. 121–144.cs
dc.identifier.doihttps://doi.org/10.15240/tul/001/2024-1-008
dc.identifier.issn1212-3609 (print)
dc.identifier.issn2336-5064 (online)
dc.identifier.urihttp://hdl.handle.net/11025/55526
dc.language.isoenen
dc.publisherTechnická univerzita v Libercics
dc.rightsCC BY-NC 4.1en
dc.rights.accessopenAccessen
dc.subjectindikátory ESGcs
dc.subjectvýkoncs
dc.subjectcorporate governancec
dc.subjectživotní prostředícs
dc.subjectekonometrické modelovánícs
dc.subject.translatedESG indicatorsen
dc.subject.translatedperformanceen
dc.subject.translatedcorporate governanceen
dc.subject.translatedenvironmenten
dc.subject.translatedeconometric modellingen
dc.titleThe impact of environmental, social and governance policies on companies’ financial and economic performance: A comprehensive approach and new empirical evidenceen
dc.typečlánekcs
dc.typearticleen
dc.type.statusPeer revieweden
dc.type.versionpublishedVersionen

Files

Original bundle
Showing 1 - 1 out of 1 results
No Thumbnail Available
Name:
EM_1_2024_08.pdf
Size:
1.24 MB
Format:
Adobe Portable Document Format
Description:
Plný text
Download
License bundle
Showing 1 - 1 out of 1 results
No Thumbnail Available
Name:
license.txt
Size:
1.71 KB
Format:
Item-specific license agreed upon to submission
Description:
Download

Collections

Číslo 1 (2024)
Číslo 1 (2024)