Matches in SemOpenAlex for { <https://semopenalex.org/work/W2925322046> ?p ?o ?g. }
- W2925322046 endingPage "1738" @default.
- W2925322046 startingPage "1738" @default.
- W2925322046 abstract "Both UN Agenda 2030 and the Directive n. 2014/95/EU have recently promoted a marked improvement in sustainability disclosure, especially for larger companies or groups. Starting from this premise, we carried out an original study on the financial materiality of the E-S-G (environmental, social and governance) information of primary companies listed on major European indices in Belgium, France, Germany, Italy and Spain (BEL, CAC, DAX, FTSE-MIB, IBEX). Within the Stakeholder Theory and the Corporate Social Responsibility (CSR)–Corporate Social Perfomance (CSP) framework, our empirical analysis examined the impact of non-financial results (assessed through sustainability indicators) on economic (financial and market) performance in the timespan 2014–2017. We propose a different approach from previous studies, based on a PLS (Partial least squares)/SEM (Structural equation modeling) methodology together with the unprecedented consideration of “ESG” measures (Environmental, Social and Governance), either absolute (scores) or relative (extra-performance over industry sector). We find that, despite the absolute level of the individual ESG scores not being impactful, the “distance” from the industry average–normal figures (excess or abnormal ESG performance) is positively relevant, collaterally revisiting the notion of competitive advantage in sustainability terms. Corporate size is shown to be a significant background factor (as slack resources proxy). Social, environmental and governance responsibility (to all stakeholders) appear to be important as a competitive factor of the modern firm." @default.
- W2925322046 created "2019-04-01" @default.
- W2925322046 creator A5013150336 @default.
- W2925322046 creator A5046615605 @default.
- W2925322046 creator A5091427108 @default.
- W2925322046 date "2019-03-22" @default.
- W2925322046 modified "2023-10-05" @default.
- W2925322046 title "Impact of Environmental, Social, and Governance Information on Economic Performance: Evidence of a Corporate ‘Sustainability Advantage’ from Europe" @default.
- W2925322046 cites W1174349852 @default.
- W2925322046 cites W1498422751 @default.
- W2925322046 cites W1547562990 @default.
- W2925322046 cites W1739227494 @default.
- W2925322046 cites W1818196264 @default.
- W2925322046 cites W1969645062 @default.
- W2925322046 cites W1972405355 @default.
- W2925322046 cites W1973480282 @default.
- W2925322046 cites W1990027844 @default.
- W2925322046 cites W1993910482 @default.
- W2925322046 cites W1994922117 @default.
- W2925322046 cites W1996168426 @default.
- W2925322046 cites W1999742064 @default.
- W2925322046 cites W2002364226 @default.
- W2925322046 cites W2008189826 @default.
- W2925322046 cites W2015246525 @default.
- W2925322046 cites W2021729549 @default.
- W2925322046 cites W2028484623 @default.
- W2925322046 cites W2031779806 @default.
- W2925322046 cites W2037481723 @default.
- W2925322046 cites W2040324527 @default.
- W2925322046 cites W2047427545 @default.
- W2925322046 cites W2048035223 @default.
- W2925322046 cites W2049421816 @default.
- W2925322046 cites W2049716007 @default.
- W2925322046 cites W2050031392 @default.
- W2925322046 cites W2054592136 @default.
- W2925322046 cites W2054661316 @default.
- W2925322046 cites W2055013323 @default.
- W2925322046 cites W2066824355 @default.
- W2925322046 cites W2068448011 @default.
- W2925322046 cites W2072559981 @default.
- W2925322046 cites W2081557147 @default.
- W2925322046 cites W2090758019 @default.
- W2925322046 cites W2095177382 @default.
- W2925322046 cites W2103347549 @default.
- W2925322046 cites W2103505302 @default.
- W2925322046 cites W2103847341 @default.
- W2925322046 cites W2114037363 @default.
- W2925322046 cites W2117975971 @default.
- W2925322046 cites W2146200864 @default.
- W2925322046 cites W2149010029 @default.
- W2925322046 cites W2164400587 @default.
- W2925322046 cites W2164639462 @default.
- W2925322046 cites W2164946207 @default.
- W2925322046 cites W2173946499 @default.
- W2925322046 cites W2202847029 @default.
- W2925322046 cites W2211074832 @default.
- W2925322046 cites W2223470559 @default.
- W2925322046 cites W2279022743 @default.
- W2925322046 cites W2320369865 @default.
- W2925322046 cites W2323010137 @default.
- W2925322046 cites W2344662080 @default.
- W2925322046 cites W2365188787 @default.
- W2925322046 cites W2463889527 @default.
- W2925322046 cites W2560200725 @default.
- W2925322046 cites W2560769988 @default.
- W2925322046 cites W2588234720 @default.
- W2925322046 cites W2616361838 @default.
- W2925322046 cites W2725823983 @default.
- W2925322046 cites W2741574316 @default.
- W2925322046 cites W2757740984 @default.
- W2925322046 cites W2764128936 @default.
- W2925322046 cites W2769276865 @default.
- W2925322046 cites W2778905833 @default.
- W2925322046 cites W2788708325 @default.
- W2925322046 cites W2794908977 @default.
- W2925322046 cites W2797919032 @default.
- W2925322046 cites W2898300106 @default.
- W2925322046 cites W2902922086 @default.
- W2925322046 cites W3032627697 @default.
- W2925322046 cites W3122107863 @default.
- W2925322046 cites W3122832730 @default.
- W2925322046 cites W3124536214 @default.
- W2925322046 cites W3124571540 @default.
- W2925322046 cites W3124803286 @default.
- W2925322046 cites W3125550055 @default.
- W2925322046 cites W4233420185 @default.
- W2925322046 cites W4251880983 @default.
- W2925322046 doi "https://doi.org/10.3390/su11061738" @default.
- W2925322046 hasPublicationYear "2019" @default.
- W2925322046 type Work @default.
- W2925322046 sameAs 2925322046 @default.
- W2925322046 citedByCount "115" @default.
- W2925322046 countsByYear W29253220462019 @default.
- W2925322046 countsByYear W29253220462020 @default.
- W2925322046 countsByYear W29253220462021 @default.
- W2925322046 countsByYear W29253220462022 @default.
- W2925322046 countsByYear W29253220462023 @default.
- W2925322046 crossrefType "journal-article" @default.