Relationship between corporate sustainability performance and corporate financial performance: The case of companies from the WIG-ESG Index

被引：0
|
作者：
Matuszewska-Pierzynka, Agnieszka [1 ]
机构：
[1] Univ Lodz, Dept Int Business & Trade, Narutowicza St 68, PL-90136 Lodz, Poland
来源：
ECONOMICS AND BUSINESS REVIEW | 2024年 / 10卷 / 04期
关键词：
sustainable development; corporate sustainability; ESG scores; productivity effect; D24; F23; M14; SOCIAL PERFORMANCE; IMPACT;
D O I：
10.18559/ebr.2024.4.1886
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The aim of this paper is to identify the effect of corporate sustainability performance (CSP) on corporate financial performance (CFP) among Polish companies in all dimensions of sustainability. The main research hypothesis states that the relationship between CSP and corporate sales performance is positive. The empirical verification of this hypothesis was conducted among 21 companies from the WIG-ESG Index in two periods: 2012-2021 and 2016-2021. The main finding is that sales revenues are positively affected by environmental sustainability performance (years 2012-2021), while governance sustainability performance has a positive impact on the return on sales (years 2016-2021).
引用
收藏
页码：165 / 188
页数：24
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