Název:	The impact of environmental, social and governance policies on companies’ financial and economic performance: A comprehensive approach and new empirical evidence
Autoři:	Noja, Gratiela Georgiana Baditoiu, Bianca Raluca Buglea, Alexandru Munteanu, Valentin Partenie Gligor, Diana Corina
Citace zdrojového dokumentu:	E+M. Ekonomie a Management = Economics and Management. 2024, roč. 27, č. 1, s. 121–144.
Datum vydání:	2024
Nakladatel:	Technická univerzita v Liberci
Typ dokumentu:	článek article
URI:	http://hdl.handle.net/11025/55526
ISSN:	1212-3609 (print) 2336-5064 (online)
Klíčová slova:	indikátory ESG;výkon;corporate governance;životní prostředí;ekonometrické modelování
Klíčová slova v dalším jazyce:	ESG indicators;performance;corporate governance;environment;econometric modelling
Abstrakt v dalším jazyce:	In 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.
Práva:	CC BY-NC 4.1
Vyskytuje se v kolekcích:	Číslo 1 (2024) Číslo 1 (2024)

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