Relevant bibliographies by topics / Financial performance and: Sustainability Report

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
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  6. Reports

Academic literature on the topic 'Financial performance and: Sustainability Report'

Author: Grafiati
Published: 6 June 2025
Last updated: 9 June 2025

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Journal articles on the topic "Financial performance and: Sustainability Report"

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Purwasih, Desy, and Asih Handayani. "Sustainability Report and Financial Performance." EAJ (Economic and Accounting Journal) 5, no. 2 (September 19, 2022): 118–30. http://dx.doi.org/10.32493/eaj.v5i2.y2022.p8-18.

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environmental performance in the sustainability report and social performance in the sustainability report on the financial performance of mining companies in the coal sub-sector for the 2018-2020 period. The population in this study were 35 companies. The sample selection in this study used a purposive sampling technique, in order to obtain 14 companies that fit into the criteria. The data analysis technique used is panel data regression using EViews 9.0 software. The results of this study indicate that economic performance in the sustainability report, environmental performance in the sustainability report and social performance in the sustainability report together have an effect on financial performance, economic performance in the sustainability report and environmental performance in the sustainability report have no partial effect on financial performance. While social performance in the sustainability report has a partial influence on financial performance.
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Fauzi, Derry Ridwan. "Disclosure of Sustainability Report on Financial Performance." JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) 5, no. 1 (April 24, 2021): 53–63. http://dx.doi.org/10.36555/jasa.v5i1.1488.

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The increasing number of companies that publish sustainability reports in Indonesia has led to an increasing trend of research on the relationship between sustainability reports and financial performance. However, the results of these studies are still inconsistent. Re-examining the relationship between the sustainability report disclosure and financial performance is the aim of this study. Two things that make this study different from the previous one, the first study uses companies that consistently report sustainability reports, and the second, use financial performance measures, profitability. The sample used was 33 observations from companies that consistently reported sustainability reports during the 2017-2019 period. The test results show that the social dimension (SO) of the sustainability report has no effect on financial performance, while the other two dimensions, namely the environment (EN) and the Economy (EC), have a positive effect on financial performance.
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Aina, Heidy Triza, and Dikdik Saleh Sadikin. "PENGARUH SUSTAINABILITY REPORT TERHADAP CORPORATE FINANCIAL PERFORMANCE." Journal of Accounting, Management and Islamic Economics 1, no. 1 (June 16, 2023): 13–22. http://dx.doi.org/10.35384/jamie.v1i1.409.

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This study aims to determine the effect of sustainability reports on corporate financial performance. The dependent variable of this study is sustainability report which is measured according to the SE OJK No. 16 Year 2021 requirements of sustainability reporting. Meanwhile, the independent variable of this study is corporate financial performance which is proxied by Price Earnings Ratio (PER). This study was conducted on conventional banks which are listed on Indonesia Stock Exchange (IDX) for the period 2016-2019. This study uses multiple regression analysis for hypothesis testing. Using the purposive sampling method, there are 31 samples with 124 observations before being deducted by outliers. The results of this study found that the economic dimension of sustainability reports does not affect corporate financial performance. This study also found that the environmental dimension of sustainability reports has a significant negative effect on corporate financial performance. Meanwhile, the social dimension of sustainability reports has a positive significant effect on corporate financial performance. Future studies may consider using other corporate financial performance proxies and also other scoring methods to obtain more accurate results.
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Yolanda, Divine Prilly, Fransiskus Eduardus DAROMES, and Ana Mardiana. "Disclosure sustainability reporting and corporate governance business performance: how it impacts on market performance." Journal of Management and Business 21, no. 2 (September 15, 2022): 133. http://dx.doi.org/10.24123/jmb.v21i2.573.

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This research proves empirically that the mechanism of corporate governance and sustainability report as a predictor of financial performance and its impact on market performance. The research model is built on the basis of stakeholder theory. This research uses purposive sampling method in sampling technique. The sample used in this study are non-financial companies listed on the Indonesia Stock Exchange in 2017-2019 which publish annual reports and sustainability reports, respectively. The results of this study indicate that both the disclosure of the sustainability report and the corporate governance mechanism have a positive and significant effect on financial performance. Financial performance has a positive and significant effect on market performance. Further findings indicate that corporate governance mechanisms affect market performance through financial performance. On the other hand, the disclosure of the sustainability report has no effect on market performance through financial performance.
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Muliaturrohmah Ikhwani, Ananda, Irma Paramita, and Karsam Sunaryo. "Pengaruh Ukuran Perusahaan dan Corporate Governance Terhadap Konerja Keuangan Dengan Pengungkapan Sustaunability Report Sebagai Variabel Intervening." JRB-Jurnal Riset Bisnis 2, no. 2 (June 27, 2019): 147–69. http://dx.doi.org/10.35592/jrb.v2i2.407.

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Financial performance can provide an overview of past performance and future prospects of a company. Many companies carry out business activities related to nature but do not disclose sustainability reports. Companies that have a large company size should disclose more information than small companies, including disclosures about the implementation of Corporate Governance and sustainability reports disclosure. With these disclosures of information, it is expected to increase public trust in the company and improve the company's financial performance. This research aims to obtain evidence that company size and Corporate Governance influence financial performance, and the role of Sustainability Report disclosure as mediating the relationship between these variables in nine state-owned enterprises and the mining sector for five years (2013-2017). The results of this study indicate that (1) company size has effects on financial performance; (2) audit committee has effects on financial performance; (3) the board of directors does not affect financial performance; (4) company size has not affect the disclosure of sustainability report; (5) the audit committee has not affect the disclosure of sustainability report; (6) the board of directors has effect the disclosure of sustainability report; and (7) Sustainability Report disclosure can’t mediate the influence between company size/Corporate Governance on financial performance.
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Muthmainnah, Riyadatul, Victorinus Laoli, Rizky Aldi Setianda, Ananda Sabrida Tora Br Sinaga, and Try Edi Suwarno. "SUSTAINABILITY REPORT ON FINANCIAL PERFORMANCE IN THE INDONESIAN MANUFACTURING SECTOR." Jurnal Audit dan Perpajakan (JAP) 4, no. 2 (January 28, 2025): 1–7. https://doi.org/10.47709/jap.v4i2.5422.

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This study examines the effect of the relationship between the economic, environmental, and social dimensions of sustainability reports on financial performance on the Indonesia Stock Exchange for manufacturing companies. Secondary data is generated through financial reports and sustainability reports provided in a structured manner. The population for this study consisted of 211 populations using 16 samples of manufacturing companies that published financial reports and sustainability reports in 2019-2021. The hypothesis was tested using Multiple Linear Statistical Tests. Testing was carried out at a significance level of 0.05. The findings of this study reveal that there is a significant relationship between the social dimension of sustainability reports and company performance. While the economic and environmental dimensions of sustainability reports do not provide a relationship to financial performance on the Indonesia Stock Exchange. This study recommends that practitioners of financial performance pay more attention to economic, environmental, & social indicators in companies listed on the stock exchange in order to get a positive response from stakeholders. Keywords : Sustainability Report, Financial performance
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Haji, Sapto. "Does the Sustainability Report Influence Financial Performance in Indonesian Energy Companies?" Journal of Applied Management Research 3, no. 2 (February 14, 2024): 114–22. http://dx.doi.org/10.36441/jamr.v3i2.2062.

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This study empirically analyzes the influence of Sustainability Reporting on the financial performance of energy sector companies listed on the Indonesia Stock Exchange using a panel data regression. This study uses secondary data from Sustainability Reporting and financial reports of energy sector companies listed on the Indonesia Stock Exchange. Research findings on the Random Effect Model show that environmental, social, and governance performance scores do not have a significant effect on a company's financial performance. This is possible due to limited transparency regarding Sustainability Report performance scores. Leverage and company size contribute significantly to the company's financial performance. The publication of easily accessible financial reports makes investors take these two things into account as determinants of a company's financial performance. These research findings provide input for the Financial Services Authority to further encourage the publication of Sustainability Reports and publish company rankings based on their Sustainability Report performance. Future research may observe certain sectors with specific characteristics, and add intervening or moderating variables according to previous research findings.
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Maharani, Sarmila, and Citra Indah Merina. "Pengaruh Suistainability Report, Political Connection Dan Firm Size Terhadap Kinerja Keuangan Pada Perusahaan Sektor Energi Yang Terdaftar Di BEI." Jurnal Media Wahana Ekonomika 21, no. 4 (February 1, 2025): 686–99. https://doi.org/10.31851/jmwe.v21i4.18061.

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ABSTRAK Laporan dari kinerja keuangan dibuat untuk menggambarkan keadaan keuangan perusahaan dimasa lampau untuk melihat keadaan keuangan dimasa yang akan datang. Penelitian ini bertujuan untuk menganalisis pengaruh sustainability report, political connection dan firm size terhadap kinerja keuangan perusahaan energi yang terdaftar di BEI dan dimensi pengungkapan yang memiliki pengaruh paling signifikan. Variabel dependen pada penelitian ini adalah kinerja keuangan yang di hitung menggunakan rasio ROA dan variabel independennya adalah sustainability report, political connectio, dan firm size. Data diproses dengan perhitungan manual dan aplikasi SPSS untuk tahapan uji berupa analisis statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, dan pengujian hipotesis. Hasil penelitian secara simultanmenunjukan bahwa sustainability report, political connection, dan firm size tidak berpengaruh terhadap kinerja keuangan perusahaan energi di Indonesia. Sedangkan secera persial sustainability report dan political connection tidak berpengaruh terhadap kinerja keuangan, sedangakan firm size secara persial berpengaruh terhadap kinerja keuangan. Kata Kunci: Kinerja Keuangan, Sustainability Report, Political Connection dan Firm Size. ABSTRACT Financial performance reports are made to describe the company's financial condition in the past to see its financial condition in the future. This research aims to analyze the influence of sustainability reports, political connections and firm size on the financial performance of energy companies listed on the IDX and the disclosure dimensions that have the most significant influence. The dependent variable in this research is financial performance which is calculated using the ROA ratio and the independent variables are sustainability report, political connection and firm size. The data was processed using manual calculations and the SPSS application for the test stages in the form of descriptive statistical analysis, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The research results simultaneously show that sustainability reports, political connections, and firm size have no effect on the financial performance of energy companies in Indonesia. Meanwhile, sustainability reports and political connections have no partial effect on financial performance, while firm size has a partial effect on financial performance. Keywords : Company Financial, Sustainability Report, Political Connection and Firm Size.
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Utariyani, Ni Putu Ayu, and I. Gede Ary Wirajaya. "Intensitas Pengungkapan Sustainability Report pada Kinerja Keuangan." E-Jurnal Akuntansi 33, no. 1 (January 26, 2023): 17. http://dx.doi.org/10.24843/eja.2023.v33.i01.p02.

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This study aims to determine the effect of the intensity of disclosure of sustainability report dimensions of economic, environmental and social on the company's financial performance. The research was conducted at the Indonesia Stock Exchange (IDX) with the 2017-2019 research period. The research population is all companies listed on the Indonesia Stock Exchange in 2017-2019 which published sustainability reports and annual reports as many as 53 companies. The number of samples used in the study were 24 companies with 72 observational samples. Data analysis technique used multiple linear regression analysis. The results of the study show that the sustainability report on the economic and social dimensions has a positive effect on financial performance. Meanwhile, the environmental dimension of the sustainability report has no effect on financial performance. Keywords: Sustainability Report; Economic Dimension; Environmental Dimension; Social Dimension; Return on Assets.
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Ibrahim, Rofi Dwi Bagus, and Ika Putri Larasati. "SLACK RESOURCES AND CORPORATE SUSTAINABILITY PERFORMANCE." JURNAL AKUNTANSI UNIVERSITAS JEMBER 22, no. 1 (June 30, 2024): 1. http://dx.doi.org/10.19184/jauj.v22i1.47831.

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ABSTRACTCorporate Sustainability Performance (CSP) is an important issue and has received considerable attention from stakeholders. CSP practices require the availability of resources from the company. Slack resources are surplus resources in a company that can be utilized for CSP. Slack resources in this research are classified into financial slack and Human Resources (HR) slack. This research aims to examine the role of financial slack and HR slack on CSP. The number of samples in this research was 250 non-financial companies that publish sustainability reports and annual reports and are listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. This quantitative research uses multiple linear regression analysis with the Newey-West standard error approach. The research results show that financial slack does not affect CSP, while HR slack has a positive effect on CSP. This finding is because the allocation of financial slack tends to be more rigid when compared with the allocation of HR slack for CSP.Keywords: Corporate Sustainability Performance; Financial Slack; Human Resources Slack; Slack Resources ABSTRAKCorporate Sustainability Performance (CSP) merupakan isu penting dan mendapat banyak perhatian bagi para pemangku kepentingan. Praktik CSP pada dasarnya memerlukan ketersediaan sumber daya dari perusahaan. Slack resources adalah sumber daya yang berlebih di suatu perusahaan sehingga dapat dimanfaatkan untuk CSP. Slack resources dalam penelitian ini diklasifikasikan menjadi kelebihan sumber daya keuangan (financial slack) dan kelebihan sumber daya manusia (human resources slack). Penelitian ini bertujuan untuk menguji peran financial slack dan Human Resources (HR) slack terhadap CSP. Jumlah sampel dalam penelitian ini sebanyak 250 perusahaan non-keuangan yang mempublikasikan sustainability report dan annual report, serta terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Penelitian kuantitatif ini menggunakan analisis regresi linear berganda dengan pendekatan Newey-West standard error. Hasil penelitian menunjukkan bahwa financial slack tidak berpengaruh terhadap CSP, sementara HR slack berpengaruh positif terhadap CSP. Temuan ini dikarenakan alokasi financial slack cenderung lebih rigid, jika dibandingkan dengan alokasi HR slack untuk CSP.Kata Kunci: Corporate Sustainability Performance; Financial Slack; Human Resources Slack; Slack Resources
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Dissertations / Theses on the topic "Financial performance and: Sustainability Report"

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Quinlivan, Michael Dale. "Local government accountability – financial, efficiency, effectiveness and sustainability performance reports : stakeholder perspectives." Thesis, Curtin University, 2012. http://hdl.handle.net/20.500.11937/2025.

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The question posed in this study was whether local government is held accountable for their financial management, efficiency, effectiveness and sustainability and if local government reports contribute to this. In this study perceptions of how residents form their views about the performance of their local government were gained by interviewing residents and senior managers. Three local governments differing in the size of the organisation, the demography of the residents, and their urban environment took part in the study. A qualitative methodology within the constructivist paradigm was used with the rigour of the study being judged in terms of its method and analysis, and the findings and recommendations assessed against quality criteria particularly its usefulness in the real world of local government.Using a grounded research approach, the study found that residents’ perceptions of local government are highly subjective and influenced by many factors including trust in the local government, personal experience, public perceptions and personal values. Using economics of information theory in which the cost of information is balanced against the benefits of the information, residents’ behaviour was classified into four categories: detached, vicarious, specific purpose and engaged. A tentative model of assurance emerged from the findings. The model provides a means of explaining the personal, institutional and exogenous conditions that affect the benefits and cost to residents of performance information. The emergent model was used to understand issues about the accountability of local government, and implications for community engagement, models of management and local government sustainability programmes.
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Geiser, Sofia, and Mirja Båtsman. "Quantity over Quality? : A study of a separate sustainability report's effect on financial performance for companies on NASDAQ OMX Stockholm." Thesis, Umeå universitet, Företagsekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-73467.

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The corporate scandals in the beginning of the 21st century caused distrust in the market and a pressure for more disclosure to increase transparency. To broaden the traditional reporting, companies started to voluntarily disclose information regarding soft measures like Corporate Social Responsibility (CSR). Due to the fast development and popularity of CSR, more companies started to disclose a separate sustainability report to communicate information about these activities. The aim of the report is to provide stakeholders with accurate and transparent information regarding the companies CSR activities, but also to legitimize the business. The main purpose of this research is to investigate if the quantity of information disclosed in the sustainability report affects the financial performance of companies listed on NASDAQ OMX Stockholm. We also aim to investigate whether the existence of a report affects the financial performance. With companies spending an increasing amount of resources on disclosing voluntary information it is important to extend the research regarding CSR and the benefits to financial performance. This research ontological and epistemological positions are objectivism and positivism with a deductive approach. A quantitative method was used to gather sufficient data from existing databases and reports. For the first research question our population is all companies listed on NASDAQ OMX Stockholm on April 12th 2013, and for the second research question our population is the companies with a separate sustainability report in English from the accounting year of 2011. The financial performance data was gathered from the period 2012-04-01-2013-03.31. To answer our research questions and sub- questions, six hypotheses were formulated based on relevant theories and previous studies. Several multiple linear regression analyses were performed to examine the relationship between the existence of the reports, and the quantity of information in them, to the company’s financial performance. Other regressions were performed to establish if the quantity disclosed was affected by industry classification or market capitalization size. Our results show that the neither the existence of a separate sustainability report nor the quantity of information disclosed in it has an effect on stock return. However, both having a separate sustainability and the quantity of information disclosed have a positive effect on stock volatility. Conclusively, companies do not benefit financially from disclosing their CSR activities through a separate sustainability report.
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Zametica, Asim, and Julia Johansson. "GRI-quality and financial performance : A quantitative study on the impact of sustainability reports’ quality on firm performance and firm value in the Swedish manufacturing industry." Thesis, Karlstads universitet, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-74199.

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Westerlund, Daniela. "The Adherence Level of Sustainability Disclosures and Firm Value : Empirical Study on the Impact of GRI Report’s Adherence Level in regard to Firm Value in the Manufacturing Industry in Europe." Thesis, Jönköping University, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-52693.

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Background: Sustainability reporting has become increasingly important for firms that want to appease their stakeholders and the society, whilst possibly increasing the corporate financial performance (CFP) of the firm. This is because sustainability disclosures currently work as the main channel for firms to inform their stakeholders of the CSR practices and environmental management carried out by the company. However, there have been various previous studies that examine the relation between corporate social performance (CSP) or the reported CSP, and CFP but not a study that would focus on GRI’s adherence level and its effect on Firm value (FV). The adherence level in the context of a GRI Report refers to the extent to which the GRI Sustainability Reporting Framework and GRI Standards have been applied to a company’s sustainability report (Global Reporting Initiative, n.d.). This study intends to examine if stakeholders can be affected by a sustainability report’s adherence ranking made by GRI, although there necessarily would not be a clear connection to a company’s actual environmental performance.  Purpose: The purpose of this study is to find out if the adherence level affects a firm’s value and how, although this classification of reports would not say anything about a company’s level of sustainability or a company’s sustainability performance. In short, the study wants to examine if stakeholders or the society surrounding a company are affected by the adherence level of a company’s GRI reporting and if this then can affect the value of the organization in any way. Aim: The aim of this research is to encourage organizations to become more transparent or elaborate regarding their sustainability practices if any significance between the adherence level and the FV can be found.  Method: This study was conducted by examining 98 European manufacturing firms’ GRI adherence levels for the years 2017 to 2019 and comparing them to respective Firm Values (Tobin’s Q) by the usage of panel data regression analysis.  Conclusion: The results show that no significant relationship between the GRI adherence level and FV can be found in the European manufacturing industry for the period 2017 to 2019.
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Simionato, Enrico <1990&gt. "Sustainability Reporting and its Impact on Corporate Financial Performance." Master's Degree Thesis, Università Ca' Foscari Venezia, 2014. http://hdl.handle.net/10579/5339.

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Sustainability has been assuming a key role into companies’ and society’s development as a consequence of worldwide economic and market situation: there is instability, caused by market vitality and dynamism, in particular after the recent financial crisis. This overall situation has increased the asymmetry between corporate disclosed information and stakeholders’ informational needs, which cannot be satisfied through the traditional financial statement. For these reasons, especially over the last decade, sustainability reporting has been adopting by more and more companies, also thanks to international organisation work such as the Global Reporting Initiative (GRI) that provides guidelines and standards for a common format of sustainability reporting. The practise to report the economic, social, environmental, and governance information can have a relation or impact on the corporate financial performance and enterprise value, perceived by stakeholders. In this dissertation, there is an in-depth analysis of sustainability concept, sustainability reporting, in particular related to GRI Guidelines, and an empirical analysis about the relationship between GRI sustainability indices and corporate financial data, utilising a sample of about 45 companies listed in Fortune 500.
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Mustapha, Nazar S. "Banking and Microfinance Performance: Market Power, Efficiency, Performance, Outreach and Sustainability Perspectives." ScholarWorks@UNO, 2017. http://scholarworks.uno.edu/td/2347.

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This dissertation consists of two empirical papers that explore recent phenomena in Banking and Microfinance Performance. Chapter 1, “Market Power and Bank Performance in MENA Countries,” examines the determinants of market power in 12 Middle Eastern and North African (MENA) countries in the aftermath of the Global Financial Crisis (GFC), specifically within six Gulf Cooperation Countries and six non-Gulf countries. We examine the dynamics of bank competition in MENA countries, provide an up-to-date assessment of market power, investigate the factors impacting bank competition, and explore the evolution of market power during the financial crisis. Our results show an overall increase in market power following the GFC for both regions. We find that bank size, capitalization, and diversification affect market power differently in the pre-crisis and post-crisis years. Larger banks enjoy cost advantages and the diversification impact on market power has decreased in the post-crisis years and the impact of capitalization on market power increased during the GFC. Overall, banks with higher capitalization can better weather the crisis. Chapter 2, “The impact of firm-level characteristic and county-specific attributes on the performance and efficiency of the Microfinance institutions,” estimates the impact of country-specific macro-variables and firm-specific attributes on the financial performance and the efficiency of microfinance institutions (MFIs). We use a large international up-to-date database consisting of over 10,000 firm-years for MFIs over 89 countries during the period 2008-2015. Several interesting findings emerge: a) regulation and outreach are negatively correlated. b) There is a negative and highly statistically significant correlation between the percentage of female borrowers and loan size, which is evidence of “mission drift”. c) An increase in the percentage of female board member has positive and statistically significant effect on MFIs profitability and ROA; which emphasizes the importance of female participation in leading position in MFIs.
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Al-Halwachi, Jafar, and Maria Eklind. "Sustainability assurance : A qualitative study exploring the assurance process, team and report of sustainability assurance." Thesis, Umeå universitet, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-172161.

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Sustainability assurance is on the uprising. Nowadays, more and more companies are thinking about sustainability which resulted in a growing market for sustainability assurance. The global reporting initiative (2013, p.6) defines sustainability assurance as “the use of external, independent reviews of sustainability management processes and final disclosures is intended to increase the robustness, accuracy and trustworthiness of disclosed information.”. Unlike financial auditing, sustainability assurance ismostly unregulated and there are various guidelines and frameworks issued to help the assurance provider. The lack of mandatory regulations has resulted in a fragmented assurance environment where different approaches is used by different assurance providers. This in turn has contributed to the sustainability assurance process being unknown. The uncertainty around sustainability assurance affect the usersof the assurance report, for example stakeholders’, which can find it difficult to identify, interpretand compare the results of the sustainability assurance.The purpose of this study is to contribute to the limited knowledge on sustainability assurance, by investigating the sustainability assurance from both auditors’ and non-auditors’ perspectives.To assist in fulfilling the purpose, four main themes were developed; assurance team, assurance process, assurance report and the future of sustainability assurance. To fulfill the purpose of this study, the research questions are;“What is the audit process of sustainability reports?”“What does the sustainability assurance team look like?”“What does the sustainability assurance report look like?”The result in this study suggests that the process of sustainability assurance looks different depending on the assurance provider. The findings also suggest that the assurance team almost looks the same, regardless who is the assurance provider. When it comes to the results regarding the assurance report, it is evident that there are many ways to improve theusefulness and informativeness of the report. Furthermore, the findings of this study contribute to the limited knowledge of sustainability assurance by thoroughly exploring the assurance process.
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Quinto, Daniele <1992&gt. "Empirical study on the relation between Sustainability and Financial performance." Master's Degree Thesis, Università Ca' Foscari Venezia, 2016. http://hdl.handle.net/10579/9051.

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In the past years, the interest on corporate sustainability has grown rapidly and it has become very important topic; many companies are making efforts to become more and more sustainable. However, the impact of corporate sustainability on firm’s financial performance has been widely debated. This study investigates the effects of sustainability performance on financial performance, in particular on firm value, measured with Tobin’s Q ratio. We have tried to identify the source of market value by disaggregating the effects on the different components of Gordon’s formula: expected dividends, WACC cost of equity and growth rate. The empirical evidence shows that environmental and social dimensions of sustainability are positively and significant related with company’s value. Additional evidence suggests that environmental sustainability negatively affects expected dividends and that sustainability performance has no significant influence on WACC cost of equity and growth rate.
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Stern, Felix. "Sustainability scores for portfolio performance." Thesis, KTH, Matematisk statistik, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-288502.

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In this thesis, the traditional methods of only using ESG scores to screen stocks for sustainable portfolios is broadened. The selection of securities for portfolios will instead depend on aggregation, weighting and normalization of a wider set of sustainability variables, in turn creating more all-encompassing sustainability scores. Using these scores, the aim is to implement them in index tracking portfolios. These portfolios combines a hybrid approach between active and passive investment, with the aim of creating sustainable enhanced index funds that can beat the index without adding significant risk. Additionally, this allows for comparison of how different combinations and levels of sustainability affects returns, risk and index tracking. The results that are obtained shows that in the scenario presented in the thesis, it is possible to create a sustainability score which both increases the average sustainability of portfolios, and yields risk adjusted returns. We also studied how a net increase in sustainability scores over a control portfolio results in higher active returns, and eventually a small drop off in information ratio as we apply too strong of a sustainability constraint to our portfolios. The combination of sustainability scores which showed the highest risk adjusted returns was created using equal parts z-scored ESG ratings, ESG risk ratings and ESG momentum.
Detta examensarbete breddar de traditionella metoderna för att skapa hållbara portföljer. Genom att basera urvalet av aktier på aggregering, viktande och normalisering av ett större set av hållbarhetsvariabler, jämfört med traditionell screening baserad på endast ESG betyg, skapas mer omfattande hållbarhetsbetyg. Syftet med studien är att implementera dessa hållbarhetsbetyg vid skapandet av index-portföljer och analysera resultaten. Dessa portföljer kombinerar då både aktiva och passiva investeringsprinciper, med målet att skapa hållbara indexnära fonder som kan prestera bättre än indexet, utan signifikant höjd risk. Dessa hållbarhetsbetyg tillåter även jämförelse av hur olika kombinationer och nivåer av hållbarhet påverkar avkastning, risk och närhet till index. Resultaten visar tydligt att det, inom uppsatsens avgränsningar, är möjligt att skapa hållbarhetsbetyg som ökar både hållbarheten av portföljer i snitt, och skapar riskjusterad avkastning. Det visar även hur en relativ höjning av hållbarhetsbetygen resulterar i högra aktiv avkastning jämfört med en kontroll-portfölj. Vid en viss nivå av höjning sker dock en avtappning av den riskjusterade avkastningen. Den kombinationen av hållbarhetsvariabler som visar högst riskjusterad avkastning när de aggregeras till ett hållbarhetsbetyg är en kombination, i lika delar, av ESG betyg, ESG risk och ESG momentum.
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Faag, Daniel, and Vendela Sandstedt. "The Unpredictable Financial Environment of Sustainability : A Multiple Case Study Examining Risks Associated with Environmental Sustainability and Its Perceived Impact on Financial Performance." Thesis, Jönköping University, Internationella Handelshögskolan, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-53000.

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Global warming and environmental impact are topics that have received increased attention in recent years. Research suggests that companies should take more responsibility for this impact. Scholars have expressed contradicting opinions on whether these sustainability initiatives result in new risks and thereby lead to worse financial performance or will benefit the organization. This qualitative multiple case study uses an abductive approach to examine how risks associated with environmental sustainability initiatives are perceived to impact financial performance as well as how these risks can be managed in practice. Based on existing literature on environmental sustainability, risk management, and financial performance combined with interviews conducted with six representatives from three different companies in the Swedish manufacturing industry, a framework is developed. The framework presents a link from sustainability initiatives to risks, which can result in negative impacts on financial performance. The study further shows a positive relation between sustainability and financial performance, indicating that financial benefits can be gained from working with sustainability. Additionally, it is found that sustainability-related risks should be managed differently than business-related risks in organizations. The presented framework therefore indicates a necessity of establishing sustainability risk management strategies. The four main strategies identified were i) creating a shared mindset which allows for understanding of risks in the organization, ii) increasing communication and collaboration across departments, iii) actively working with risk identification to understand its behavior, and iv) establishing constant revision of risk management strategies.
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Books on the topic "Financial performance and: Sustainability Report"

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Anebo, Tsegaye. Ethiopian microfinance institutions: Performance analysis report. Addis Ababa: Association of Ethiopian Microfinance Institutions, 2007.

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Peck, David. Ethiopian microfinance institutions: Performance analysis report. Addis Ababa, Ethiopia: Association of Ethiopian Microfinance Institutions, 2009.

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Peck, David. Ethiopian microfinance institutions: Performance analysis report. Addis Ababa, Ethiopia: Association of Ethiopian Microfinance Institutions, 2009.

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Peck, David. Ethiopian microfinance institutions: Performance analysis report. Addis Ababa: Association of Ethiopian Microfinance Institutions, 2010.

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Peck, David. Ethiopian microfinance institutions: Performance analysis report. Addis Ababa, Ethiopia: Association of Ethiopian Microfinance Institutions, 2009.

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United States. National Credit Union Administration, ed. User's guide for NCUA's financial performance report. 2nd ed. [Alexandria, Va.?]: National Credit Union Administration, 2003.

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United States. National Credit Union Administration., ed. User's guide for NCUA's financial performance report. [Washington, D.C.?]: National Credit Union Administration, 1994.

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United States. National Credit Union Administration., ed. User's guide for NCUA's financial performance report. [Washington, D.C.?]: National Credit Union Administration, 1998.

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Authority, British Airports. Towards sustainability: Heathrow's environmental, social and economic performance report. London: British Airports Authority, 2001.

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(Organization), Public Expenditure and Financial Accountability. Public financial management performance report: Kingdom of Tonga : final report. [Tonga]: Public Expenditure and Financial Accountability, 2010.

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Book chapters on the topic "Financial performance and: Sustainability Report"

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Fischer, Thomas, Jennifer Adolph, Markus Schober, Jonathan Townend, and Oliver Zipse. "The Future of Corporate Disclosure." In Road to Net Zero, 93–121. Cham: Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-42224-9_4.

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AbstractThe growing interest in a company’s sustainability strategy and performance means that solely providing financial information in corporate disclosures will no longer fulfil stakeholder needs in the future. Traditional financial reporting is primarily targeted at capital providers and therefore provides information on the company’s current and future financial performance. Today, a broader focus on non-financial, sustainability-related aspects is required to meet the information needs of other stakeholders, such as employees, customers, suppliers, government and society. Non-financial information is also increasingly important for investors to assess a firm’s risks and opportunities related to sustainability issues, such as climate change, and to understand how the firm is preparing itself for these future challenges. The transition of non-financial reporting—in particular, sustainability reporting—is evolving from voluntarily applied frameworks to mandatory regulatory requirements by standard-setting institutions. The aim is to provide higher transparency and comparability and to build the basis for linking the former separate financial and sustainability reports of a firm on a concise integrated report. A key challenge is the choice (and clear definition) of appropriate performance indicators to achieve comparability between firms. As a result, new rules and formats for corporate reports and for financial, as well as non-financial, disclosures are already appearing on the horizon and will sustainably change the future of corporate reporting. Adapting to these new regulations while balancing the interests of multiple stakeholders will become a continuous challenge for companies and will require them to engage in comprehensive, integrated thinking.
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Wijesinghe, Nayomi, Subhash Abhayawansa, and Carol Adams. "Reporting on Key Performance Indicators Related to Non-financial Capitals: Evidence from Sri Lankan Integrated Report Preparers." In Integrated Reporting (IR) for Sustainability, 327–51. Cham: Springer Nature Switzerland, 2023. http://dx.doi.org/10.1007/978-3-031-41833-4_14.

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Tay, Mavian Xin Yi, and Stephen En Rong Tay. "Understanding Sustainability Practices Through Sustainability Reports and Its Impact on Organizational Financial Performance." In Lecture Notes in Civil Engineering, 343–52. Singapore: Springer Nature Singapore, 2023. http://dx.doi.org/10.1007/978-981-19-7331-4_27.

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Maulidya, I., I. Ulum, T. Nur, and E. D. Wahyuni. "Sustainability report, financial performance and investor reaction: A partial least square perspective of Indonesian public companies." In Business Innovation and Development in Emerging Economies, 124–33. Leiden, The Netherlands : CRC Press/Balkema, [2019]: CRC Press, 2019. http://dx.doi.org/10.1201/9780429433382-23.

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Dase, George Valery, Yohanis Rura, and Grace T. Pontoh. "The Impact of Sustainability Report Disclosure on Financial Performance and Firm Value: A Moderation Analysis with Good Corporate Governance." In Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023), 974–88. Dordrecht: Atlantis Press International BV, 2024. http://dx.doi.org/10.2991/978-94-6463-400-6_75.

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Tenuta, Paolo, and Domenico Rocco Cambrea. "Corporate Sustainability and Financial Performance." In Corporate Sustainability, 59–80. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-11491-5_4.

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Saci, Karima, and Saida Khalifa. "Unveiling ESG Dynamics: Lessons from Their Impact on Sustainable Business Performance in the European Union." In Proceedings in Technology Transfer, 323–31. Singapore: Springer Nature Singapore, 2025. https://doi.org/10.1007/978-981-97-8588-9_30.

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Abstract The incorporation of Environmental, Social, and Governance (ESG) components into the corporate landscape has evolved from being merely an ethical responsibility to a critical factor influencing organizational performance. Understanding the profound impact of ESG components on value creation and business sustainability has become imperative in enhancing decision-making processes. Furthermore, the successful integration of ESG practices has played a vital role in fostering sustainable economic growth. This review paper delves into a comprehensive investigation of research studies, reports, and articles spanning the period from 2013 to 2024 on the evolving importance, trends, and developments of ESG in the European Union (EU) region. Systematic discussions within the paper will address key aspects, including ESG's influence on strengthening financial stability, ESG performance in light of digital innovations, the challenges and opportunities in its application, and its role in risk mitigation within the EU. This thorough examination provides valuable insights for investors helping them in making well-informed investment decisions. Given that the European Union (EU) consists of developed countries, this paper enhances its significance by providing practical policy recommendations. These suggestions target the improvement of Environmental, Social, and Governance (ESG) implementation, with a specific emphasis on less developed regions such as the Middle East and North Africa (MENA). The proposed recommendations aspire to not only strengthen ESG practices but also promote a more sustainable business approach worldwide.
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Johnson, Susan, and Ben Rogaly. "3. Financial performance and sustainability." In Microfinance and Poverty Reduction, 58–71. Oxford, United Kingdom: Oxfam Publishing, 1997. http://dx.doi.org/10.3362/9780855988005.003.

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Tenuta, Paolo, and Domenico Rocco Cambrea. "ESG Measures and Non-financial Performance Reporting." In Corporate Sustainability, 27–57. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-11491-5_3.

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Rahman, Md Jahidur, Tarek Rana, Hongtao Zhu, Tu Qianqian, and Sajjad Hossain Khan. "Environmental Accounting and Financial Performance." In Carbon Accounting for Sustainability and Environmental Management, 61–76. London: Routledge, 2025. https://doi.org/10.4324/9781003488965-5.

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Conference papers on the topic "Financial performance and: Sustainability Report"

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Chlyeh, Dounia, Erkan Bayraktar, Mustafa K. Yilmaz, Ekrem Tatoglu, and Selim Zaim. "Sustainability to Financial Realities: A Comparative Study of Renewable Energy's Impact on Financial Performance." In 2024 Portland International Conference on Management of Engineering and Technology (PICMET), 1–11. IEEE, 2024. http://dx.doi.org/10.23919/picmet64035.2024.10653323.

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Yadav, Megha, Pramanshu Jadon, Bhakti Agarwal, and Shailesh Rastogi. "Improving Bank Performance in Rural India Through Financial Inclusion, Sustainability, and Fintech." In 2024 2nd International Conference on Signal Processing, Communication, Power and Embedded System (SCOPES), 1–5. IEEE, 2024. https://doi.org/10.1109/scopes64467.2024.10990890.

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Agustina, Linda, Kuat Waluyo Jati, and Dhini Suryandari. "The Effect of Sustainability Report Disclosure on Financial Performance." In Unimed International Conference on Economics Education and Social Science. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0009502610501055.

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Carolina, Yenni, Maryana Maryana, and Nieke Yunianti. "Sustainability Report Disclosure and Corporate Financial Performance (Evidence from Indonesia)." In ICIME 2020: 2020 12th International Conference on Information Management and Engineering. New York, NY, USA: ACM, 2020. http://dx.doi.org/10.1145/3430279.3430288.

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Wardhani, Rulyanti Susi, Wenni Anggita, and Mukhsinuddin. "Diversification strategy and financial leverage on financial performance with sustainability report as an intervening variable." In INTERNATIONAL CONFERENCE ON SUSTAINABLE MATERIALS SCIENCE, STRUCTURES, AND MANUFACTURING. AIP Publishing, 2023. http://dx.doi.org/10.1063/5.0154882.

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Mihai, Adrian Daniel. "Reporting financial and non-financial performance observations from the automotive industry." In Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.50.

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Financial and non-financial performance reporting is an essential component of a company's strategic management, providing valuable information for making business decisions and evaluating company performance. This is particularly important in the automotive industry, which is facing rapid changes and major challenges, such as the transition to electric vehicles and growing concerns about sustainability. In this context, analyzing the financial reports of major car companies, such as Volkswagen, BMW and Renault, can provide useful insight into how they approach these challenges and how they report their financial and non-financial performance. Analysis of these reports can reveal important trends and strategies in risk management, innovation, social and environmental impact, and how they are adapting their strategies to respond to market changes. Thus, this research topic can provide a deeper understanding of how financial and non-financial performance reporting can be used to assess the performance of an automotive company and reveal its key trends and strategies.
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Kardos, Barbara, and Andrea Madarasi-Szirmai. "New Trends in Corporate Reporting in the Light of Sustainability." In Challenges in Economics and Business in the Post-COVID Times. University of Maribor Press, 2022. http://dx.doi.org/10.18690/um.epf.5.2022.28.

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Independently of the negative economic, social and human effects of the COVID-19 virus, sustainability is an emerging issue. The purpose of sustainability and integrated reporting is to create a holistic approach to performance measurement, bridging financial and non-financial measures based on integrated thinking that covers all the key elements of a business. Publishing these reports is a way for external communication to show a comprehensive picture. In order to prepare a good quality report, companies need to identify their stakeholders, their interests, needs and expectations while also presenting all the relevant information in a concise and structured report. In this paper, we describe the background and development of sustainability/integrated reporting in terms of its regulatory and application environment. We concluded that although there are different interests and approaches, intensifying intensions to form generally accepted and uniform regulations in sustainable reporting are existing and escalating. In this paper, we summarise the practice of companies from some EU countries in sustainability/integrated reporting. In practice, despite the common EU directive, the content, level of detailed presentation and structure of the reports of non-financial information differs from country to country and company to company, which restricts the ability to compare these reports or elements.
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Savović, Slađana, Violeta Domanović, and Biljana Jovković. "Effects of Acquisitions on Financial and Esg Performance: Analysis of Siemens Mobility’s Financial and Sustainability Reports." In 29th International Scientific Conference Strategic Management and Decision Support Systems in Strategic Management. University of Novi Sad, Faculty of Economics in Subotica, 2024. http://dx.doi.org/10.46541/978-86-7233-428-9_385.

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A large number of studies have investigated the effects of acquisitions on the financial performance of the companies involved. Financial reporting plays a crucial role in understanding the effects of acquisitions on financial performance. An important aspect of financial reporting in acquisition processes is audit procedures that are carried out to confirm the reliability and truthfulness of financial reports. While research on the effects of acquisitions on financial performance is dominant in the academic literature, very little research has analysed the impact of acquisitions on companies' sustainability and ESG performance. Sustainable business practices are becoming increasingly important in today's corporate world. Companies realize that ESG (environment, social and governance) factors can have a significant impact on their long-term success and profitability. ESG factors are important in acquisition processes as companies face increasing scrutiny and pressure for transparency regarding environmental risk, social justice and corporate governance. The aim of the research in the paper is to look at the effects of acquisitions on the financial and ESG performance of companies. The research was conducted on the example of Siemens Mobility, which was created by the acquisition of the Serbian company Milanovi? Inženjering by the German company Siemens. Financial statements of the company in the years before and after the acquisition, reports on the sustainability of the company, as well as other relevant documents were analysed. The special contribution of the work is reflected in the comprehensive overview of the effects of acquisitions on ESG performance of companies.
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CUNEA, Miruna-Iuliana, and Andrei-Constantin TÎRNOVANU. "Sustainability Performance Indicators and Firm Financial Performance in the Healthcare Sector during Crisis Period." In The International Conference on Economics and Social Sciences. Editura ASE, 2024. http://dx.doi.org/10.24818/icess/2024/012.

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Starting with the pandemic period, the healthcare sector was expected to consider measures aligned to the evolving needs of patients and communities. Healthcare providers were keen to adopt environmental and social strategies to overcome crises, but those were postponed due to multiple health-war-climate crises. The aim of this research is to observe whether sustainability performance is reported during crisis periods and its implication for sustainable performance and profitability of healthcare companies. To investigate the sustainability indicators reported by the healthcare sector and their implications during the crisis period towards companies’ performance, a sample of 199 listed European companies was used to perform a quantitative analysis based on descriptive statistics of the mean, standard deviation, minimum, and maximum reported values. The data sample was collected from the Refinitiv Eikon database for the period 2020-2022. The sustainability performance indicators used in the analysis are ESG scores, ESG Controversies, Environmental Pillar Score, Social Pillar Score, Governance Pillar Score, CSR Sustainability Committee Score, Board Size and Board Gender Diversity Score, while for analysing the firm financial performance indicators, the study uses ROA, ROE, Assets Turnover, and Number of Employees. The results of the study reveal that European companies in the healthcare system took measures and reported sustainability along with firm financial performance during the crisis period. Descriptive statistics revealed that healthcare sector companies reported sustainability information in ESG reporting and ESG controversies without being involved in any controversies. The social pillar was the focus of the sector, as it was the most affected during this period. ROA and ROE recorded negative values, while Assets Turnover showed that healthcare sector companies effectively used their assets to generate sales during crisis periods. The novelty of the study is reflected in the analysis of sustainability and financial performance indicators reported by European listed companies in crisis periods.
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Kannan, Sivaneswaran Kamala, Mohd Nabhan Fahmi bin Zailani, Syed Yaser Tanvir, and Santa Kumar Teaga Rajan. "Impact of ESG on Value Creation for Energy Company: A Case Study on INPEX Corporation." In SPE International Health, Safety, Environment and Sustainability Conference and Exhibition. SPE, 2024. http://dx.doi.org/10.2118/220416-ms.

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Abstract The concept of Environmental, Social, and Governance (ESG) has gained significant attention in recent years, particularly in the business world (Henisz et al., 2019). ESG factors are the criteria used to evaluate the sustainability and ethical impact of a company's operations, and they include aspects such as environmental impact, social responsibility, and corporate governance (Henisz et al., 2019). This paper aims to investigate the value creation concerning the implementation of Sustainability, particularly ESG (Environment, Social Governance) and SDG (Sustainability Development Goals) during the pandemic, COVID-19. This paper also provides insights on how companies can create value from a business ecosystem perspective based on a detailed analysis of a mid-sized energy company, INPEX Corporation. The primary study objective is to investigate ESG and SDG components integration in a company's business development strategy that can influence a company's performance. The study involves a qualitative approach, utilizing the company's annual report (INPEX Corporation, Financial Statement, 2022), the company's business development strategy, 2021 (INPEX Corporation, Business Development Strategy, 2021), and sustainability report (INPEX Corporation, Sustainability Report, 2021). The study finds that ESG and SDG components positively impact INPEX Corporation's financial performance. The findings justify ESG and SDG inclusion in energy companies’ business development strategy, which can increase maximum value to shareholders and stakeholders; for future researchers, we suggest a detailed study on activities that can trigger the impact of ESG on the company's performance. This includes enablers such as technology in emission reduction, energy management, and renewable energies.
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Reports on the topic "Financial performance and: Sustainability Report"

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Autio, Erkko, Chiraphol Chiyachantana, Cynthia Castillejos-Petalcorin, Kun Fu, Raymund Habaradas, Yothin Jinjarak, Anang Muftiadi, et al. Adoption of Digital Technologies, Business Model Innovation, and Financial and Sustainability Performance in Start-Up Firms. Asian Development Bank, July 2024. http://dx.doi.org/10.22617/wps240356-2.

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This report examines how digitalization affects firm performance using survey data from 681 digital entrepreneurs in six Association of Southeast Asian Nations (ASEAN) countries. It finds that select digital applications and firm’s business model digitalization drive business model experimentation. These findings underscore the significant value for the design of entrepreneurial and digitalization policies in Asian developing economies and in emerging economies more widely. The analysis points to important performance implications of digital technology adoption by entrepreneurial businesses.
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Yang, Jiaqi, Satoru Yamadera, and Shu Tian. Environmental, Social, and Governance Materiality in XBRL Disclosures and its Performance Predictability: Evidence from Japan. Asian Development Bank, October 2024. http://dx.doi.org/10.22617/wps240467-2.

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To determine environmental, social, and governance (ESG) materiality trends in Japen, this paper analyzes textual data—in eXtensible Business Reporting Language (XBRL) format—from the annual securities reports of over 3,800 listed companies. The paper identifies both an increasing trend of environmental materiality disclosure and correlations among ESG materiality. The potential of XBRL data as an alternative source for predicting the sustainability and financial performance of companies is also evident in the relationship between materiality disclosure and the financial and climate performance of companies.
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Koob, Anna Koob, Inga Ingulfsen Ingulfsen, Megan Renoir Renoir, Matthew Guttentag Guttentag, and Becky Tolson Tolson. Facilitating Financial Sustainability: Synthesis Report. New York, NY United States: Foundation Center, May 2018. http://dx.doi.org/10.15868/socialsector.30586.

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Raw, Silvia, Jose Ignacio Sembler, and Patricia Sadeghi. Evaluation of the Fund for Special Operations during the Eighth Replenishment (1994-2010): Part II. Inter-American Development Bank, September 2012. http://dx.doi.org/10.18235/0010711.

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The objective of this evaluation is to complete the assessment of the performance of IDB's concessional lending program focusing on financial and developmental results. The evaluation found that the IDB remained the largest single source of concessional financing for the five poorest countries in the region. It was also a major source of debt relief. To ensure the sustainability of FSO, the number of beneficiary countries was reduced significantly. The levels of conditionality after 2007 (except to Haiti) also decreased. An analysis of aggregate and country level outcomes indicates substantial progress, especially in infrastructure and social development, but it has been insufficient to reduce the gap between FSO countries and the regional average significantly. While outcomes are not attributable to IDB projects, the IDB has been a development partner making an important contribution. The IDB's new self-evaluation system can be instrumental in the evaluation of FSO going forward. Thus, the indicators contained in the IDB-9 Results Framework should be disaggregated at the country level to allow the IDB to track the evolution of regional development goals in the FSO countries and FSO's operational and development effectiveness. Once the new Project Completion Report template has been validated, project-level results for FSO countries should be reported on a regular basis.
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Langendahl, Per-Anders, Maria Tunberg, and Suvi Kokko. Smart Urban Agriculture : exploring its development in Sweden. SLU Future food, Swedish University of Agricultural Sciences, 2022. http://dx.doi.org/10.54612/a.7hllg1t7av.

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Smart urban agriculture initiatives where food is produced in closed, controlled and digitally augmented environments, such as vertical farms, plant factories and aquaponics systems can be found in cities across the globe. Such initiatives produce fresh food all year around using less chemicals and require fewer food miles. However, critiques of smart urban agriculture suggest it is a marginal activity that often produces food with low nutritional value and requires energy intensive artificial lighting. Technological advances in digitalisation and food production as well as social and economic developments may create opportunities for smart urban food systems to address these issues and become a more realistic food supply in cities. Using qualitative research methods, this report explores the development of smart urban agriculture in Sweden. Specifically, it identifies experimental and entrepreneurial initiatives and analyses these initiatives in relation to high level policy agendas such as food policy, smart city and digitalisation. Our findings show that smart urban agriculture broadly consists of technology-oriented entrepreneurial start-ups and experimental initiatives that includes, but are not limited to production, community and technology oriented initiatives. Production oriented initiatives are mainly organised to produce herbs and leafy greens; community oriented initiatives are mainly prioritising social benefits; and technology oriented initiatives develop and supply digital solutions and services for smart farming. These initiatives are interesting because of their claims about superior sustainability performance compared with conventional food production. Specifically these sustainability claims include resource efficient production in contained farming environments that are chemical free and can be located close to the market. Given the sustainability debate inherent with food production and consumption, smart (urban) agriculture has gained commercial traction and momentum, e.g. financial investments. The product output is, however, limited to a small variety of financial high margin crops that are sold at premium prices on the market. When examining smart urban agriculture in relation to high level strategic agendas, our findings show that urban agriculture is recognised for its environmental and social benefits (e.g. to mitigate flooding as well as offer space for recreation), but not as a realistic food supply. Here, food policies have a conventional view in that food is produced in rural areas and consumed in urban areas. The developments of smart urban agriculture challenge this conventional view. However, food production-consumption systems are excluded from high level policy agendas on smart cities and digitalisation. These insights suggest that there are established institutional arrangements (e.g. in food policy and urban planning) that may constrain development and uptake of smart urban agriculture and its possibility to bring significant sustainability benefits.
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Noah, Alphonse, and Ruth Tacneng. Cameroon’s Tax on Mobile Money: Implications for Agents' Performance and Revenue Sustainability. Institute of Development Studies, May 2024. http://dx.doi.org/10.19088/ictd.2024.035.

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Mobile money taxation gives African governments an opportunity to broaden their fiscal base and explore new revenue-generating possibilities. Cameroon introduced a 0.2 per cent tax on mobile money transfers and withdrawals from 1 January 2022. Our research analyses the behaviour of agents, who act as intermediaries between mobile money account holders and mobile money service providers, before and after the tax on mobile money (MM tax). Agents play a key role in the distribution of mobile money services. Their presence is vital for achieving financial inclusion, especially in areas less served by banks and other traditional financial service providers. An agent’s revenue is mainly derived from commission earned on each transaction – they receive an average of 40–45 per cent of the commission, and the remaining 55–60 per cent is shared between the mobile network operator, partner banks, and agent’s manager (superagent). Given their importance in the mobile money ecosystem, factors that negatively affect the attractiveness of the business for agents could have policy implications on financial inclusion. Summary of ICTD Working Paper 192.
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Noah, Alphonse, and Ruth Tacneng. Cameroon’s Tax on Mobile Money: Implications for Agents’ Performance and Revenue Sustainability. Institute of Development Studies, May 2024. http://dx.doi.org/10.19088/ictd.2024.034.

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Agents play a key role in making financial services more accessible, especially for those who are financially excluded. Agents act as intermediaries between mobile money account holders and mobile money service providers, helping them to register as new customers and to credit and take money out of their accounts. In this paper, we explore how introducing a 0.2 per cent tax on mobile money transactions in Cameroon in 2022 affected the performance and revenue of agents. We mainly analyse agents’ commission and transactions using the administrative databases of those responsible for daily management of agent networks (henceforth superagents). To complement our analysis, we conducted a survey of agents in the Centre Region, asking about their business strategies after introducing the tax on mobile money.
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Quak, Evert-jan, Kelbesa Megersa, and Keir Macdonald. The Commercial and Financial Case for Responsible Business Conduct and What Works for Promotion. Institute of Development Studies, July 2023. http://dx.doi.org/10.19088/k4d.2023.004.

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This evidence brief shows that business’s sustainability strategies that drive better financial performance do so through mediating factors, such as enhancing business reputation, increasing stakeholder partnerships, mitigating business risks, and strengthening innovation capacity. Recent empirical literature shows optimism that investing in RBC is a way to increase competitiveness, improve financial returns on investments and firm valuation, while reducing business costs. Empirical evidence also shows that RBC has potential to decrease systematic risk and improves firm value. When companies with a good sustainability profile are acquired, the market reaction is unanimously positive and a ‘high-sustainability’ portfolio often outperforms a ‘low-sustainability’ portfolio. However, there are still barriers which prevent faster uptake of responsible business practices, including lack of information on different aspects of business conduct and tensions between desire to demonstrate short-term improvements in practice, (typically for shareholders) and the need for longer-term planning.
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Gurganus, Kayla, and Lynne Dahmen. Purdue STARS Performance Analysis. Purdue University, February 2025. https://doi.org/10.5703/1288284317850.

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This Sustainability Performance Analysis (SPA) report reviews Purdue’s past and present sustainability performance as captured through STARS reporting to understand sustainability actions and to clearly and objectively identify where Purdue excels and how it might improve performance through the next STARS 3.0 submission.
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Flaming, Mark, Martin Holtmann, and Rochus Mommartz. Technical Guide for the Analysis of Microenterprise Financial Institutions. Inter-American Development Bank, November 1999. http://dx.doi.org/10.18235/0008869.

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The purpose of this technical guide is to provide a standard format for the analysis of institutions that provide financial services to the microenterprise sector. The technical guide outlines the appropriate techniques and scope of analysis for evaluating and designing programs of support to specialized financial institutions. The analytical techniques presented in this guide are structured to facilitate the process of institutional analysis and project design represented in the diagram below. The analytical framework applied in this technical guide is comprised of two basic components. The first part of the analysis, described in chapters 1 through 5, is dedicated to deriving a series of quantitative performance indicators that measure the performance of the institution. The investigation begins with an analysis of financial performance in order to derive general indicators regarding the sustainability of the institution. Credit operations are then analyzed in order to identify sources of inefficiency. The investigation concludes with an assessment of the impact of the credit services on the institution's clients.
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You might also be interested in the extended bibliographies on the topic 'Financial performance and: Sustainability Report' for particular source types:
Journal articles Dissertations / Theses Books
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