The financial performance of listed companies in pursuit of the Sustainable Development Goals (SDG)

被引：59

作者：

Lassala, Carlos ^{[1
]}

Orero-Blat, Maria ^{[2
]}

Ribeiro-Navarrete, Samuel ^{[2
]}

机构：

[1] Univ Valencia, Dept Corp Finance, Valencia, Spain

[2] Univ Politecn Valencia, Valencia, Spain

来源：

ECONOMIC RESEARCH-EKONOMSKA ISTRAZIVANJA | 2021年 / 34卷 / 01期

关键词：

Financial performance; corporate social responsibility (CSR); Sustainable Development Goals (SDG); fuzzy-set;

D O I：

10.1080/1331677X.2021.1877167

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Socially responsible companies whose values are aligned with the United Nations Sustainable Development Goals (UN SDGs) contribute to creating wealth and long-term economic and social value. This alignment leads to a competitive advantage based on the triple bottom line that enhances financial performance. In this paper, fuzzy-set qualitative comparative analysis (fsQCA) is used to identify the configurations of conditions that lead to high or low financial performance (return on equity) for a sample of companies in the IBEX 35. Firms should adopt business models that embrace the SDGs because sustainability-based models can ensure not only the present but also the future of generations to come.

引用

页码：427 / 449

页数：23

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