Full metadata record
| DC pole | Hodnota | Jazyk |
|---|---|---|
| dc.contributor.author | Noja, Gratiela Georgiana | |
| dc.contributor.author | Baditoiu, Bianca Raluca | |
| dc.contributor.author | Buglea, Alexandru | |
| dc.contributor.author | Munteanu, Valentin Partenie | |
| dc.contributor.author | Gligor, Diana Corina | |
| dc.date.accessioned | 2024-05-21T13:30:05Z | |
| dc.date.available | 2024-05-21T13:30:05Z | |
| dc.date.issued | 2024 | |
| dc.identifier.citation | E+M. Ekonomie a Management = Economics and Management. 2024, roč. 27, č. 1, s. 121–144. | cs |
| dc.identifier.issn | 1212-3609 (print) | |
| dc.identifier.issn | 2336-5064 (online) | |
| dc.identifier.uri | http://hdl.handle.net/11025/55526 | |
| dc.format | 24 s. | cs |
| dc.format.mimetype | application/pdf | |
| dc.language.iso | en | en |
| dc.publisher | Technická univerzita v Liberci | cs |
| dc.rights | CC BY-NC 4.1 | en |
| dc.subject | indikátory ESG | cs |
| dc.subject | výkon | cs |
| dc.subject | corporate governance | c |
| dc.subject | životní prostředí | cs |
| dc.subject | ekonometrické modelování | cs |
| dc.title | The impact of environmental, social and governance policies on companies’ financial and economic performance: A comprehensive approach and new empirical evidence | en |
| dc.type | článek | cs |
| dc.type | article | en |
| dc.rights.access | openAccess | en |
| dc.type.version | publishedVersion | en |
| dc.description.abstract-translated | 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. | en |
| dc.subject.translated | ESG indicators | en |
| dc.subject.translated | performance | en |
| dc.subject.translated | corporate governance | en |
| dc.subject.translated | environment | en |
| dc.subject.translated | econometric modelling | en |
| dc.identifier.doi | https://doi.org/10.15240/tul/001/2024-1-008 | |
| dc.type.status | Peer reviewed | en |
| Vyskytuje se v kolekcích: | Číslo 1 (2024) Číslo 1 (2024) | |
Soubory připojené k záznamu:
| Soubor | Popis | Velikost | Formát | |
|---|---|---|---|---|
| EM_1_2024_08.pdf | Plný text | 1,27 MB | Adobe PDF | Zobrazit/otevřít |
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