Title: EXPLORING THE RELATIONSHIP BETWEEN ESG REPORTING FACTORS AND PERFORMANCE
Author:
Mroueh Ali Hussein
Abstract:
The environmental, social, and governance (ESG) factors are receiving more and more attention in the research. This study aims to examine the connection between ESG variables and organizational performance. Businesses that emphasize environmental sustainability, social responsibility, and good governance typically achieve better financial results, have highly satisfied employees and can draw in and hold on to clients and investors concerned about moral and responsible business practices. This study employs a quantitative research methodology to explore the relationship between ESG reporting factors and performance. The data for this research is extracted from the annual reports of 160 companies operating in different European countries. The results suggest that organizations that prioritize environmental sustainability, social responsibility, and effective governance practices are more likely to experience better financial performance. These findings have implications for both practitioners and policymakers, highlighting the importance of incorporating ESG considerations into business strategies to enhance financial performance.
Keywords: ESG factors, environmental factors, social factors, governance factors, corporate governance, organizational performance.
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