Готові списки джерел за темами / Corporate Financial/Sustainability Performance

Добірка наукової літератури з теми "Corporate Financial/Sustainability Performance"

Автор: Grafiati

Опубліковано: 19 червня 2021

Оновлено: 9 лютого 2022

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Статті в журналах з теми "Corporate Financial/Sustainability Performance":

Oncioiu, Ionica, Anca-Gabriela Petrescu, Florentina-Raluca Bîlcan, Marius Petrescu, Delia-Mioara Popescu, and Elena Anghel. "Corporate Sustainability Reporting and Financial Performance." Sustainability 12, no. 10 (May 24, 2020): 4297. http://dx.doi.org/10.3390/su12104297.

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In the past few decades, business performance has been approached from a multidimensional perspective, because a pro-active corporate sustainability reporting system for assessing the financial performance of an organization should at least address impacts at the organization and community levels, as well as the resulting associated social impacts. The purpose of this research was to identify the accessibility of corporate sustainability reporting instruments for Romanian managers and their role in increasing the financial performance of organizations. This study concludes that corporate social reporting indicators can be integrated into the reporting of the financial performance of a company and can transform sustainability into tangible value for all interested parties. In addition, the empirical results contribute to the understanding of corporate social responsibility practices; although being non-financial, these seem to be financially meaningful at a certain level after other financial factors are controlled for.

L. Kobo, Kgabo, and Collins C. Ngwakwe. "Relating corporate social investment with financial performance." Investment Management and Financial Innovations 14, no. 2 (August 21, 2017): 367–75. http://dx.doi.org/10.21511/imfi.14(2-2).2017.08.

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Previous researchers have found conflicting results between CSI and firm financial performance. This paper moves this debate further by examining the extent to which corporate social investment (CSI) relates with corporate financial performance (CFP) from a developing country perspective. The main aim of the paper was to determine the relationship between CSI, stock price, sales turnover and return on equity (ROE) amongst the socially responsible investing (SRI) companies in the Johannesburg Stock Exchange. CSI data on the SRI companies were collected from companies’ integrated reports from 2011 to 2015. Therefore, a cross-sectional panel data arrangement was applied and the analysis was conducted using the ordinary least square (OLS). Tested at an alpha level of 0.05, the regression result produced a probability level of P &lt; 0.01 for share price and sales turnover; and P = 10 for return on equity. Therefore, the findings revealed a strong positive and significant linkage between the SRI companies’ social investment, share price and sales turnover and no significant linkage with return on equity. These findings are consistent with previous literature findings reviewed in the paper on similar research conducted in developed countries, which showed positive and negative relationships. Findings from the literature indicate that various factors may account for conflicting results, which includes inter alia, time coverage, size of data, location, market sustainability awareness and culture. The paper contributes by revealing that whilst CSI may trigger improvement in stock price and sales turnover of SRI companies, the sales turnover might not necessarily result in boost in profit level that could engender enough return on equity within a short period time. The conflicting results from the literature is indicative of the inclusiveness in research between CSI and firm performance. Hence, the paper recommends further research to examine the relationship within a longer period of time using new sample of companies and other methods of analysis.

Weber, Olaf. "Corporate sustainability and financial performance of Chinese banks." Sustainability Accounting, Management and Policy Journal 8, no. 3 (July 3, 2017): 358–85. http://dx.doi.org/10.1108/sampj-09-2016-0066.

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Purpose This paper analyzes the connection between the sustainability performance of Chinese banks and their financial indicators to explore whether sustainability regulations can be implemented without decreasing the financial performance of the banking sector. Design/methodology/approach The study examined reports and websites of Chinese banks, categorized different corporate sustainability aspects and conducted panel regression and Granger causality to analyze cause and effect variables. Findings The environmental and social performance of Chinese banks increased significantly between 2009 and 2013. Furthermore, a bi-directional causality between financial performance and sustainability performance of Chinese banks has been found. Based on institutional theory, this interaction may be influenced by the Chinese Green Credit Policy. Research limitations/implications The findings suggest that corporate sustainability performance and financial performance are not a trade-off but correlate positively. Further research is needed to analyze the effect of financial regulations, such as the Chinese Green Credit Policy. Practical implications According to the good management theory by Waddock and Graves (1997) that claims a positive impact of corporate social performance on financial performance, Chinese banks can invest in corporate sustainability to increase their financial success and re-invest parts of the additional returns – also called slack resources – in sustainability activities. Social implications Chinese banks are able to influence the economy to become greener and less polluting without sacrificing financial returns. Originality/value This is the first study to explore the sustainability performance of Chinese banks, including their products and services.

Maletic, Matjaž, Damjan Maletic, Jens Dahlgaard, Su Mi Dahlgaard-Park, and Boštjan Gomišcek. "Do corporate sustainability practices enhance organizational economic performance?" International Journal of Quality and Service Sciences 7, no. 2/3 (June 15, 2015): 184–200. http://dx.doi.org/10.1108/ijqss-02-2015-0025.

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Purpose – The purpose of this study is to clarify the relation between sustainability practices and financial and market performance, and also, the role of non-financial performance outputs in this relation. Corporate sustainability is a growing area of importance for organizational development. Managing sustainability practices successfully is an imperative in achieving competitive advantage. Design/methodology/approach – Using empirical data based on a large-scale survey among organizations in five countries (i.e. Germany, Poland, Serbia, Slovenia and Spain), this paper utilized mediation analysis to estimate and test the mediated effects in a multiple mediator model. As such, the sizes of indirect effects of sustainability practices on financial and market performance through potential mediators were estimated. Findings – The results showed that innovation performance exerts a mediation effect in the relation between sustainability practices and financial and market performance. The main conclusion is that a greater engagement in sustainability practices leads to an increased innovation performance, which in turn leads to financial and market performance. Originality/value – This paper is one of the first attempts to empirically validate sustainability exploitation and sustainability exploration practices. Besides, the analysis of the direct and indirect effects of sustainability exploration and sustainability exploitation practices on financial and market performance has not been yet addressed to a great extent.

Haryono, Untung, Rusdiah Iskandar, Ardi Paminto, and Yana Ulfah. "Sustainability performance: It’s impact on risk and value of the firm." Corporate Ownership and Control 14, no. 1 (2016): 278–86. http://dx.doi.org/10.22495/cocv14i1c1p11.

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This study aims to analyze the relationship between the sustainability performances (corporate social performance, good corporate governance, and financial performance) and the risk as well as the value of the company. Employing the data from publicly listed mining firms in Indonesia and structural equation modeling to examine the hypotheses, we find that the corporate social performance improvement can be served to increase the corporate financial performance. Implementation of good corporate governance may contribute to improve financial performance and reduce the risk of the company. In short term, investors will appreciate the social and environmental responsibility undertaken by the company only if its implementation can contribute to the improvement of the company’s financial performance. In long term, social and environmental performance improvements made by the company will be able to increase the value of the company directly. Investors consider companies that apply the principles of good corporate governance not just as regulatory compliance, so that it can provide benefits for improving corporate performance and value of the company, in the short term and long term.

Ricordel, Pascal, and Melinda Majlath. "Is Listed Corporates Financial Performance Vulnerable? ROE Factors measurement Using DuPont Formula." European Journal of Sustainable Development 8, no. 3 (October 1, 2019): 294. http://dx.doi.org/10.14207/ejsd.2019.v8n3p294.

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It’s been 10 years since the last financial crisis, and the rising in stock market price along with record dividends raises deep concerns about the sustainability of listed corporate financial performance. Has the narrow logic of shareholder value been compromising long term financial performance leading to a financial crisis? We question here the DuPont equation to track financial performance drivers over time for discussing about its vulnerability. A disaggregated five-steps DuPont equation is used to set up following drivers: operational profitability, asset turnover, leverage multiplier, interest and fiscal burden. We draw a statistical analysis of those drivers with a panel data of 43 international non-financial corporates from France, Germany, Hungary and Italy between 2012 and 2017. The results stress the role of fiscal burden, interest burden and operational profit as the main ROE driver. Leverage multiplier driver, consensually considered as more financially vulnerable, has played an astonishing negative role. The drop in asset turnover is however the more worried signal as this factor is the most sustainable. Keywords: ROE components, DuPont equation, Financial sustainability, Listed corporate performance, Financial reporting

García-Benau, María Antonia, Nicolás Gambetta, and Laura Sierra-García. "Financial Risk Management and Sustainability." Sustainability 13, no. 15 (July 25, 2021): 8300. http://dx.doi.org/10.3390/su13158300.

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In the last decades, the studies that analyze the links between corporate social responsibility and financial performance in developed countries show mixed and inconclusive results, so additional research is required [...]

Yang, Su Jin, and Seyoon Jang. "How Does Corporate Sustainability Increase Financial Performance for Small- and Medium-Sized Fashion Companies: Roles of Organizational Values and Business Model Innovation." Sustainability 12, no. 24 (December 10, 2020): 10322. http://dx.doi.org/10.3390/su122410322.

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The objective of this study was to examine how corporate sustainability can raise the level of corporate financial performance of small- and medium-sized enterprises (SMEs) in the fashion industry by considering the roles of organizational values and business model innovation in forming corporate sustainability. It is meaningful to explore the role of corporate sustainability in SMEs as well as fashion companies considering the recent growth of SMEs in the fashion industry. Practitioners (N = 218) working for SMEs located in South Korea participated in an online survey. Exploratory factor analysis resulted in three organizational values of SMEs: flexibility value, rational value, and hierarchical value. While flexibility has contributed to forming business model innovation and sustainability, having a rational value has impacted business model innovation and financial performance. A hierarchical value affected only corporate sustainability. However, business model innovation did not show any significant impact on corporate sustainability or financial performance. Finally, corporate sustainability positively influenced financial performance only for SMEs that had experience practicing at least three sustainable activities. These results have implications for how SMEs manage sustainability to enhance financial performance.

Khattak, Sajid Rahman, Imran Saeed, and Bilal Tariq. "Corporate Sustainability Practices and Organizational Economic Performance." Global Social Sciences Review III, no. IV (December 30, 2018): 343–55. http://dx.doi.org/10.31703/gssr.2018(iii-iv).22.

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Since last decade corporate sustainability has been of great interest to practitioners and researchers, both. Successful implementation of sustainability practices is vital for organizational survival and competitive advantage. Based on institutional theory, this study aims at to enhance understanding regarding the relationship of sustainability practices and corporate performance directly and indirectly through non-financial performance. Data from managerial level employees of manufacturing and services providing organizations of Pakistan was collected through a survey questionnaire. Based on 346 participants’ responses we found that sustainability practices (exploration and exploitation) have significant relationship with financial and market performance. The multi-mediation analysis shows that all mediators partially mediate the relationship between sustainability practices and corporate performance. In the context of Pakistan, this study is the first of its kind to validate sustainability practices scale.

Ligar Hardika, Andhika, Daniel T. H. Manurung, and Yati Mulyati. "Corporate Governance Mechanism, Company Size Financial Performance and Sustainability Reporting." International Journal of Engineering & Technology 7, no. 4.34 (December 13, 2018): 201. http://dx.doi.org/10.14419/ijet.v7i4.34.23888.

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The importance of sustainability reporting for companies to be able to know the role of the company in disclosing social responsibility and the implementation of corporate sustainability as a manifestation of corporate governance mechanisms, company size and financial performance. This study uses a stratified random sampling method for companies that have revealed sustainability reports and those that do not disclose sustainability reports. The research method uses logistic regression, with a sample of 13 non-financial companies listed on the Indonesia Stock Exchange. Based on the results obtained, it can be seen that the mechanism of corporate governance consisting of independent commissioner variables has a negative influence on sustainability reporting, institutional ownership variables have a positive influence on sustainability reporting, managerial ownership variables have a negative influence on sustainability reporting, audit committee variables have a negative effect on sustainability reporting, the variable size of the company gives a negative influence on sustainability reporting, and financial performance variables which are leverage variables have a negative influence on sustainability reporting.

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Дисертації з теми "Corporate Financial/Sustainability Performance":

Daniel, Oluwakemi. "The Relationship Between Corporate Social Responsibility, Corporate Sustainability, and Corporate Financial Performance." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5847.

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Some business executives are reluctant to engage in social responsibility and sustainability practices because of the assumption that these projects are costly and impair profitability. The purpose of this correlation study was to examine the relationship between corporate social responsibility, sustainability (as proxied by the 2016 Best Corporate Citizens index), and corporate financial performance (as measured by ROA and Tobin's Q). Stakeholder theory was the theoretical framework for the study. The results of linear regression analyses indicated an insignificant positive relationship between corporate social responsibility, sustainability, and financial performance. The yield of the linear regression analyses was as follows: F(1, 12) = .023, p = .881, R2 = .002 for ROA and F(1, 12) = .060, p = .811, R2 = .006 for Tobin's Q. The findings from the study revealed that the relationship between social and sustainable activities and financial performance is indifferent regardless of whether financial performance is assessed using accounting or market measures. The presence of a direct, though insignificant, association calls for business managers' attention. The reason is that with the positive association, it is arguably useful to suggest that the more social and sustainable projects are embarked on by firms, the greater the probability of an increased financial outcome.

Pålsson, Moa, and Patric Beijer. "Corporate Sustainability Performance and the Risk of Financial Distress : A Panel Data Analysis." Thesis, Umeå universitet, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-185346.

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There are increased calls for corporations to act responsibly. Those responsibilities exceed the classical assumption that the only responsibility of the firm is its shareholders and ultimately to maximize their wealth. Any social issue participation has been described as charity or squandering of resources at the expense of the shareholders. According to the Stakeholder theory, firms should consider every stakeholder that is affected by the company and stakeholder management can be a source of value. The risk reduction hypothesis is especially interesting in the context of corporate sustainability. There have been multiple studies that have explored the relationship between corporate sustainability performance and the risk of financial distress. Like those studies, this study found that corporate sustainability performance is negatively associated with the risk of financial distress. Thereby answering the research question proposed by the authors: “Does corporate sustainability performance affect the risk of financial distress?”. Companies with higher sustainability performance will experience less risk and engagement in those activities works as a risk reduction tool. Different levels of sustainability performance have different effect on the risk, which should be considered by investors and management. It should inspire investors to incorporate sustainable companies in their investment portfolios. Furthermore, the thesis contributes to the field of knowledge by analyzing the empirical results using the Stakeholder Theory, the Shareholder Theory, the Legitimacy Theory, the Resource-based view, the Agency Theory and the Stewardship Theory. The study provides evidence of an increasing importance of sustainability performance and suggests that firms can use sustainability performance to mitigate risk. This is a panel data analysis including approximately 16,000 firm-year observations. The study takes a deductive approach, and the research is conducted under a positivist paradigm. The data is tested through conducting OLS regressions with fixed effects. The results of the statistical testing have been compared to previous studies and other relevant literature.

Alkhalili, Shatha, and Victoria Namayanja. "The Impact Of Corporate Social Responsibility (CSR) On Corporate Financial Performance (CFP) In The Listed Swedish Financial Institutions." Thesis, Jönköping University, IHH, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-52742.

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Given that Sweden is one of the most sustainable countries in the world (RobecoSAM, 2018), with a big number of its companies as active participants in CSR, we investigate the impact that these CSR activities could have on CFP with a focus on the Financial sector, using in 26 listed Financial Institutions. As we will find out from the existing literature, the CSR-CFP relationship is neither strictly negative nor positive. If it is positive, then the firm will allocate more resources to CSR to achieve better financial performance, and the firm may fore-go or approach CSR initiatives with caution if they affect CFP negatively. Past researchers have studied this relationship before and found that the reason why financial institutions get involved in socially responsible activities is to gain public trust and justification usually after a public financial scandal. So, we explore this further expecting that if it is indeed a matter of fact that these institutions gain the justification from the public that they so desire when they choose to get involved in socially responsible activities, then it should be that the public trust and justification would translate into improved financial performance. Therefore, the research question that we seek to answer is “Does Corporate Social Responsibility (CSR) have an Impact on Corporate Financial Performance (CFP) in the Listed Swedish Financial Institutions” We examined the relationship between CSR and CFP using 26 Swedish financial institutions that are listed on Nasdaq Nordic stock exchange market (Stockholm) for the period between 2015 and 2019. The Fixed Effects Model regression analysis for panel data was used to test this relationship and we found that when Swedish financial institutions get involved in CSR, their financial performance is neither worsened or improved because of the insignificant ESG coefficients that we found. Swedish financial institutions' engagement in socially responsible activities does not guarantee an impact on their financial performance.

Vincent, Olusegun Monsuru. "The impact of corporate environmental responsibility on financial performance : perspective from the multinational extractive sector." Thesis, Brunel University, 2012. http://bura.brunel.ac.uk/handle/2438/7067.

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The research into the relationship between social-environmental responsibility and financial performance continues to draw the attention of both scholars and practitioners. This is because previous studies have not presented an unequivocal outcome as to the direction of causation between the two constructs. To address this obvious gap, this study explores the relationship between corporate environmental responsibility and financial performance with a focus on the extractive sector where previous studies least investigated empirically and one of the worst culprits in environmental degradation. The study explores the impact of corporate environmental responsibility on the financial performance in the extractive sector using a pooled secondary data of 101 multinational extractive companies for the period of 2008-2010 and primary data from a survey of 275 extractive sector managers. The results of this study show that there is no relationship between corporate environmental responsibility and financial performance while the environmental attitude of managers is positively related to the perceived corporate reputation of their companies. A further investigation shows that sector unique characteristics are responsible for the neutral relationship between corporate environmental responsibility and financial performance. However, some results show statistically insignificant positive relation and this points to the fact that in the long-term, poor sensitivity to the environment may not be sustainable.

Håkansson, Caroline, and Kristin Salu. "Sustainability in the European Union : The Role of Financial Development in Environmental, Social and Governance (ESG) Performance." Thesis, Linköpings universitet, Nationalekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-176781.

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This thesis addresses the relationship between financial development and CSR performance, based on countries within the EU. The main objective of this thesis is to critically analyse and discuss the impact of financial development on CSR performance, through using ESG performance as a proxy. Additionally, this study aims at analysing the inclusion of institutional factors when examining the relationship. While the issue of how financial development impacts individual sustainability dimensions is quite well-researched, only one study is found to examine the precise relationship between financial development and ESG performance, concluding a positive linkage in Asia. No similar study is found in the region of the EU. We find the relationship to be complex, where various channels of influence are identified when examining ESG dimensions separately. To examine this relationship, we used panel data regression analysis, based on country level data for EU’s individual member states. Our findings show a complex relationship, implying that financial development has various impacts on ESG performance and varies throughout the range of financial development. This is in contrast to previous empirical research regarding the relationship, concluding an overall positive impact. This study provides no evidence that institutional factors affect the relationship between financial development and ESG performance, but argues for the importance of institutional inclusion, due to the identified influence on ESG practices through channels such as governing laws, regulations, norms and culture. Finally, financial development is concluded as an important catalyst to promote ESG performance within the EU. When suggesting any policy implementation, it is important to keep in mind that different countries within the EU may have different needs regarding the most efficient approach to increase ESG.

Lennartsson, Sofia, and Lena Pettersson. "Corporate Social Responsibility och dess inverkan på lönsamhet i nordiska börsnoterade företag." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-13943.

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Corporate social responsibility (CSR) är ett aktuellt ämne som syftar till att företag ska ta ett större samhällsansvar, både ur ett ekonomiskt, miljömässigt och socialt perspektiv. Den globalisering som råder i världen påverkar inte bara ett internt företagsklimat, det ger även effekter på omgivande samhälle och individer, vilket tillsammans med sociala påtryckningar skapar ett behov av CSR. Ansvaret till samhället innebär inte bara ekonomiska och lagliga aspekter, dock ska ett etiskt och filantropiskt perspektiv också antas. Idag är CSR ett frivilligt åtagande och för att kunna motivera företag till ett större ansvarstagande för sitt agerande ämnar denna studie att undersöka, ur ett nordiskt sammanhang, om ett företags hållbarhetsarbete genererar lönsamhet. Studien utgår från nordiska börsnoterade företag som ingår i Dow Jones Sustainability Index (DJSI). Indexet representeras av de bäst presterande hållbarhetsföretagen i världen som kvalificerat sig till att ingå. Genom en deduktiv kvantitativ metod studeras sambandet mellan CSR och lönsamhet för att förklara vilken effekt variabeln Corporate Social Performance (CSP) har på variabeln Corporate Financial Performance (CFP) under tidsperioden 2010-20162010–2016. Fortsättningsvis undersöks skillnaden i lönsamhet mellan företag som inkluderats i DJSI och matchade likartade nordiska företag som inte ingår i indexet. Undersökningen baseras på sekundärkällor ur ett naturvetenskapligt perspektiv. Studien erhåller ett resultat som påvisar att företag som ingår i hållbarhetsindexet tenderar att vara mer lönsamma än företag som inte ingår genom att redovisningsbaserade mått, bruttomarginal och avkastning på totalt kapital (ROA), har applicerats. Studiens slutsats blir att CSR-arbete kan öka lönsamheten i nordiska företag genom att bli inkluderade i DJSI, studien visar dock att placeringen i indexet inte har någon betydelse. Därav blir studiens bidrag att motivera företag till ett större åtagande av hållbarhetsarbete eftersom CSR kan generera högre lönsamhet.
Corporate social responsibility (CSR) is a current topic which aims to encourage companies to be more responsible as an societal actor, both from an economic, environmental and social perspective. The consequences of the globalization may not only affect the internal business environment, it will also affect the surrounding society and individuals, which together creates a demand for CSR. As a societal actor, companies needs to include ethical and philanthropic responsibilities, and not only take economic and legal aspects into consideration. Currently, CSR is a voluntary commitment and to motivate companies to embrace the responsibility for the society, this study aims to investigate, from a Nordic context, whether companies’ sustainability work generates profitability. The study is based on Nordic listed companies included in the Dow Jones Sustainability Index World (DJSI), which is an index where the top performing sustainability companies can qualify for an inclusion. The correlation between CSR and profitability will be studied through a deductive quantitative method to explain what impact Corporate Social Performance (CSP) has on Corporate Financial Performance (CFP) during the years between 2010-2016. Furthermore, the differences in profitability between companies included in DJSI matched Nordic companies that are not included in the index will be investigated. From a scientific perspective, the survey is based on secondary sources. The results of the study indicates that companies included in the sustainability index tend to have an improved profitability than companies that are not included. This by applying the accounting-based measures gross margin and return on assets (ROA). The conclusion of the study is that CSR can improve profitability among the Nordic companies by an inclusion in DJSI, but the study shows that the placement in the index does not have an impact. Hence, the contribution of this study is to motivate companies to a greater commitment to sustainability because CSR can generate improved profitability.

Chams, Nour. "A holistic approach toward sustainability performance: the role of the human and financial factors." Doctoral thesis, Universitat Ramon Llull, 2020. http://hdl.handle.net/10803/670476.

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Al llarg de les últimes dècades i degut a les seqüeles de la revolució industrial, l'exercici de la sostenibilitat ha estat una preocupació "comuna" entre els legisladors i reguladors, científics i acadèmics, professionals i líders empresarials. En conseqüència, s'ha estat produint una dràstica metamorfosi i un canvi estratègic en el món empresarial i en diverses organitzacions per tal d’adaptar-se a la necessitat emergent d'acompliment sostenible i assolir els Objectius de Desenvolupament Sostenible de les Nacions Unides. Aquesta tesi doctoral investiga l'impacte del factor humà i els indicadors financers en l'exercici de la sostenibilitat. El propòsit principal d'aquesta tesi és desvetllar els antecedents de les pràctiques ambientals i socials en les perspectives organitzacional i transnacional. Adoptant dissenys d'investigació tant qualitatius com quantitatius, examinem els prerequisits de l'acompliment de la sostenibilitat des de perspectives multidisciplinàries: gestió de recursos humans ecològics, govern corporatiu com a junta directiva, i acompliment financer com liquiditat i valoració de mercat ferma. A més, ens assegurem confiar en índexs validats, fiables i comunament aplicats a la literatura: l'índex de sostenibilitat Dow Jones (DJSI) i l'índex ambiental, social i de governança (ESG) de la base de dades Eikon de Thomson Reuters, com indicadors de les pràctiques de sostenibilitat. L'estructura d'aquesta tesi doctoral consta dels següents capítols: Els capítols 1 i 5 constitueixen la Introducció i Conclusió de la tesi; Els capítols 2, 3 i 4 representen els tres estudis d'investigació realitzats durant el programa de doctorat. El capítol 2 consisteix en una revisió sistemàtica de la literatura que identifica els antecedents, resultats i barreres de la gestió sostenible dels recursos humans (SHRM). El capítol 3 comprèn una anàlisi empírica que investiga els determinants de la junta directiva (BOD) que milloren les pràctiques de sostenibilitat i examina les discrepàncies de les característiques de BOD entre organitzacions europees i no europees. Finalment, el Capítol 4 investiga el nexe entre l'acompliment financer (flux de caixa lliure i Tobin´s Q) i les mesures ambientals, socials i de governabilitat i prova empíricament l'efecte moderador de la gestió de la qualitat total (TQM) en aquesta associació. En general, els resultats del Capítol 3 revelen una associació positiva i significativa entre les característiques de la junta directiva i l'acompliment en sostenibilitat. A nivell transnacional, l'anàlisi de regressió proporciona evidències estadístiques que donen suport a les diferències entre els indicadors de BOD entre empreses europees i no europees. Els determinants demogràfics de la BOD són els antecedents de les pràctiques de sostenibilitat en les empreses europees; l'estructura i composició de la BOD són els requisits previs de l'acompliment de la sostenibilitat en un context no europeu. Pel que fa al capítol 4, els resultats indiquen un efecte catalitzador entre la liquiditat de l'empresa i l'acompliment ESG. Mentre, la interacció entre la TQM i el factor de liquiditat té un efecte negatiu en l'ESG, la interacció entre la TQM i la Tobin´s Q revela una relació positiva i significativa amb l'ESG.
A lo largo de las últimas décadas y debido a las secuelas de la revolución industrial, el desempeño de la sostenibilidad ha sido una preocupación "común" entre los legisladores y reguladores, científicos y académicos, profesionales y líderes empresariales. En consecuencia, se ha estado produciendo una drástica metamorfosis y un cambio estratégico en el mundo empresarial y en varias organizaciones para adaptarse a la necesidad emergente de desempeño sostenible y lograr los Objetivos de Desarrollo Sostenible de las Naciones Unidas. Esta tesis doctoral investiga el impacto del factor humano y los indicadores financieros en el desempeño de la sostenibilidad. El propósito principal de esta tesis es develar los antecedentes de las prácticas ambientales y sociales en las perspectivas organizacional y transnacional. Adoptando diseños de investigación tanto cualitativos como cuantitativos, examinamos los prerrequisitos del desempeño de la sostenibilidad desde perspectivas multidisciplinarias: la gestión de recursos humanos ecológicos, el gobierno corporativo como junta directiva, y el desempeño financiero como liquidez y valoración de mercado firme. Además, nos aseguramos de confiar en índices validados, contrastables y comúnmente aplicados en la literatura: el índice de sostenibilidad Dow Jones (DJSI) y el índice ambiental, social y de gobernanza (ESG) de la base de datos Eikon de Thomson Reuters, como indicadores de las prácticas de sostenibilidad. La estructura de esta tesis doctoral consta de los siguientes capítulos: Los capítulos 1 y 5 constituyen la Introducción y Conclusión de la tesis; Los capítulos 2, 3 y 4 representan los tres estudios de investigación realizados durante el programa de doctorado. El Capítulo 2 consiste en una revisión sistemática de la literatura que identifica los antecedentes, resultados y barreras de la gestión sostenible de los recursos humanos (SHRM). El capítulo 3 comprende un análisis empírico que investiga los determinantes de la junta directiva (BOD) que mejoran las prácticas de sostenibilidad y examina las discrepancias de las características de BOD entre organizaciones europeas y no europeas. Por último, el Capítulo 4 investiga el nexo entre el desempeño financiero (flujo de caja libre y Tobin´s Q) y las medidas ambientales, sociales y de gobernabilidad y prueba empíricamente el efecto moderador de la gestión de la calidad total (TQM) en esta asociación. En general, los resultados del Capítulo 3 revelan una asociación positiva y significativa entre las características de la junta directiva y el desempeño en sostenibilidad. A nivel transnacional, el análisis de regresión proporciona evidencias estadísticas que respaldan las diferencias entre los indicadores de BOD entre empresas europeas y no europeas. Los determinantes demográficos de la BOD son los antecedentes de las prácticas de sostenibilidad en las empresas europeas; la estructura y composición de la BOD son los requisitos previos del desempeño de la sostenibilidad en un contexto no europeo. En cuanto al Capítulo 4, los hallazgos indican un efecto catalizador entre la liquidez de la empresa y el desempeño ESG. Mientras la interacción entre la TQM y el factor de liquidez tiene un efecto negativo en la ESG, la interacción entre la TQM y la Tobin´s Q revela una relación positiva y significativa con la ESG.
During the last decades and the aftermath of the industrial revolution, sustainability performance has been a “common” concern among policy-makers and regulators, scientists and scholars, practitioners and business leaders. A drastic metamorphosis and strategic shifting have been occurring in the corporate world and in several organizations to accommodate the emergent need of sustainability performance and to accomplish the United Nations Sustainable Development Goals. Accordingly, this PhD thesis investigates the impact of the human factor and financial indicators on sustainability performance. The main purpose of this thesis is to unveil the antecedents of environmental and social practices at both organizational and cross-national perspectives. Embracing both qualitative and quantitative research designs, we examine the pre-requisites of sustainability performance from multi-disciplinary perspectives: from green human resources management, from corporate governance as board of directors, and from financial performance as liquidity and firm market valuation. Moreover, we make sure to rely on validated, reliable, and commonly applied indices in the literature i.e., Dow Jones Sustainability Index (DJSI) and environmental, social, and governance index (ESG) of Thomson Reuters Eikon database, as proxies of sustainability practices. The structure of this doctoral thesis consists of the following chapters: Chapters 1and 5 constitute the Introduction and the Conclusion of the thesis; Chapters 2, 3, and 4 represents the three research studies conducted during the PhD program. Chapter 2 consists of a systematic literature review identifying the antecedents, outcomes, and barriers of sustainable human resources management (SHRM). Chapter 3 comprises an empirical analysis investigating the determinants of board of directors (BOD) that enhance sustainability practices and examines the discrepancies of the BOD characteristics between European and non-European organizations. Last but not least, Chapter 4 investigates the nexus between financial performance (free cash flow and Tobin´s Q) and environmental, social and governance scores and empirically tests the moderator effect of total quality management (TQM) on this association. Overall, the results of Chapter 3 reveal a positive and significant association between board of directors characteristics and sustainability performance. At cross-national level, the regression analysis provide statistical evidences supporting the differences among BOD indicators between European and non-European firms. While, the BOD demographic determinants are the antecedents of sustainability practices in European companies, structure and composition of the BOD are the pre-requisites of sustainability performance in non-European context. As for Chapter 4, the findings indicate a catalyst effect between firm´s liquidity and ESG performance. While the interaction between TQM and liquidity factor has a negative effect on ESG, the interaction between TQM and Tobin’s Q reveals a positive and significant relationship with ESG.

Levin, Matthew H. Levin. "The Role of an Ethos of Sustainability: The Hidden Value of Intangible Resources." Case Western Reserve University School of Graduate Studies / OhioLINK, 2017. http://rave.ohiolink.edu/etdc/view?acc_num=case1497005512519097.

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Mohamed, Bibri. "Corporate Sustainability/CSR Communications and Value Creation : A Marketing Approach." Thesis, Blekinge Tekniska Högskola, Sektionen för management, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-4173.

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The purpose of this study is to explore the current practices in corporate sustainability/CSR communications and how this trend contributes to corporate value creation. More specifically, this study looks at this subject from the angle of how companies can use corporate sustainability/CSR communications in marketing activities to attain corporate marketing objectives. To achieve the aim of this study, an examination of the current practices in corporate sustainability /CSR communications was performed through a pertinent empirical and theoretical literature review as well as a quantitative and qualitative empirical method using a survey questionnaire. The author attempted, in the same way, to illustrate how corporate sustainability/CSR communications can strengthen corporate reputation and directly enhance financial performance. For theory, two bodies of literature (corporate communications and corporate sustainability) were selected for review in terms of the degree of synergy and integration between them and their implications for this thesis. The key findings from literature review and empirical study showed that the practices of corporate social responsibility communications occurs through CSR, Triple Bottom Line (PPP) or corporate sustainability reporting, stakeholder dialogue on sustainability issues and social and environmental communication programs. Also, the auditing and assurance of CSR reporting is carried out through different measures including internal (i.e. human resources management, CSR and/or PR department) and external (i.e. business partner, consulting or risk management firm) or both measures. It was also found that sustainability has been a part of corporate culture and strategy development for a number of organizations pursuing the sustainability path for decades. Moreover, public relations activity is ranked the most effective in communicating sustainability at corporate level and has the potential to reach a wide spectrum of stakeholder audiences. However, a level of skepticism was noticed among stakeholders towards corporate sustainability/CSR communications. Nonetheless, knowing how stakeholders perceive corporate image and what they expect in return for their support is fundamental in designing effective corporate and marketing communications strategies. Stakeholders’ relations management is the bottom line for success and sustainability of the business and lies at the core of CSR practice and its reporting. Further, the growth of corporate sustainability/CSR communications has reflected the keen interest from all stakeholders; hence, it has become a topic of major importance and also, as it was found, a key factor that experts and planners in the field should capitalize on and watch in competitive marketplaces. Furthermore, having a pro-social and environmental agenda means having a sound corporate and marketing communications strategies that can build a company’s reputational standing and create sustainable competitive advantages. The trend towards injecting sustainability into corporate decisions making and strategy development has come about through what organizations have achieved in terms of value creation pertaining to reputation and financial performance enhancement. The author’s review of the literature makes an advance on extant reviews of the literature by highlighting the importance of corporate sustainability/CSR communications in marketing with respect to corporate value maximization. Overall, this thesis endeavours to present contributions, avenues and departure of journeying for further empirical research and development.
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Hanekom, Barend Johannes. "An analysis of sustainable reporting rating levels as an indicator of financial performance for JSE listed companies." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/29740.

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The purpose of sustainability reports is to represent the progress of a company’s sustainability effort and status to stakeholders. There is a need for stakeholders to benchmark sustainability performance of companies. The objective of this research was to find evidence that the GRI Application Level used in the ranking GRI compliant sustainability reports, is an indicator of financial performance for companies trading on the JSE in South Africa.The results will show that there is no evidence to show that the GRI Applications Level is an indicator of financial performance. The consequence of this evidence is that the lack of adequate benchmark standards can de-motivate companies to strive for higher sustainability performance.
Dissertation (MBA)--University of Pretoria, 2012.
Gordon Institute of Business Science (GIBS)
unrestricted

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Книги з теми "Corporate Financial/Sustainability Performance":

McElroy, Mark W. Corporate sustainability management: The art and science of managing non-financial performance. London: Earthscan, 2011.

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Brockett, Anne. Corporate sustainability: Integrating performance and reporting. Hoboken, N.J: Wiley, 2013.

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Gral, Bernadette. How Financial Slack Affects Corporate Performance. Wiesbaden: Springer Fachmedien Wiesbaden, 2014. http://dx.doi.org/10.1007/978-3-658-04552-4.

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W, Moore John. Labor union elections and corporate financial performance. New York: Garland Pub., 1995.

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Fox, Stephen. Strategic HRM, corporate strategy and financial performance. Bangor: University of Wales, 1995.

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Haksar, V. Dynamics of corporate performance in Thailand. Washington, D.C: International Monetary Fund, Asia and Pacific Dept., 2003.

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Capon, Noel, John U. Farley, and Scott Hoenig. Toward an Integrative Explanation of Corporate Financial Performance. Dordrecht: Springer Netherlands, 1996. http://dx.doi.org/10.1007/978-94-011-5380-5.

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Kaymaz, Önder, Özgür Kaymaz, and A. R. Zafer Sayar. Corporate Financial Reporting and Performance: A New Approach. London: Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1057/9781137515339.

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Capon, Noel. Toward an integrative explanation of corporate financial performance. Boston: Kluwer Academic Publishers, 1996.

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Raoli, Elisa. IFRS 16 and Corporate Financial Performance in Italy. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-71633-2.

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Частини книг з теми "Corporate Financial/Sustainability Performance":

Dimitropoulos, Panagiotis, and Konstantinos Koronios. "Corporate Environmental Responsibility and Financial Performance." In CSR, Sustainability, Ethics & Governance, 91–112. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-72773-4_5.

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Garcia, Alexandre S., Wesley Mendes-Da-Silva, and Renato J. Orsato. "Corporate Sustainability, Capital Markets, and ESG Performance." In Individual Behaviors and Technologies for Financial Innovations, 287–309. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-91911-9_13.

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Schulz, Thomas. "Werttreiber Nachhaltigkeit: Einfluss der Corporate Sustainability Performance auf die Corporate Financial Performance." In Management-Reihe Corporate Social Responsibility, 67–80. Berlin, Heidelberg: Springer Berlin Heidelberg, 2016. http://dx.doi.org/10.1007/978-3-662-49457-8_3.

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Kooskora, Mari, Miia Juottonen, and Katlin Cundiff. "The Relationship Between Corporate Social Responsibility and Financial Performance (A Case Study from Finland)." In World Sustainability Series, 471–91. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-03562-4_25.

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Dembo, Abubakar M. "The Impact of Sustainability Practices on the Financial Performance: Evidence from Listed Oil and Gas Companies in Nigeria." In Dimensional Corporate Governance, 215–33. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-56182-0_14.

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Manta, Alina Georgiana, Roxana Maria Bădîrcea, and Ramona Pîrvu. "The Correlation between Corporate Governance and Financial Performances in the Romanian Banks." In CSR, Sustainability, Ethics & Governance, 165–82. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-70449-4_11.

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Siminica, Marian, and Mirela Sichigea. "Corporate Social Responsibility as a Voluntary Initiative But a Mandatory Non-financial Reporting Link Between the Social and Financial Performance of Romanian Companies." In CSR, Sustainability, Ethics & Governance, 77–96. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-70449-4_6.

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Can, Özge. "Corporate Sustainability Performance." In Encyclopedia of Sustainable Management, 1–8. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-02006-4_483-1.

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Ratnatunga, Janek, and Kashi R. Balachandran. "Carbon Emissions Management and the Financial Implications of Sustainability." In Corporate Sustainability, 59–87. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-37018-2_3.

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Suto, Megumi, and Hitoshi Takehara. "Corporate Social Performance and Corporate Financial Performance." In Corporate Social Responsibility and Corporate Finance in Japan, 53–85. Singapore: Springer Singapore, 2018. http://dx.doi.org/10.1007/978-981-10-8986-2_4.

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Тези доповідей конференцій з теми "Corporate Financial/Sustainability Performance":

"Corporate Sustainability: The Impact of Corporate Leadership Gender on Year Over Year Performance." In InSITE 2019: Informing Science + IT Education Conferences: Jerusalem. Informing Science Institute, 2019. http://dx.doi.org/10.28945/4213.

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Aim/Purpose: Women continue to be underrepresented in corporate leadership positions in the global market. Research examining the impact of female leadership influence on corporate sustainability over time is limited. This paper contributes to the literature addressing leadership gender, corporate sustainability, and business ethics. Background: Previous literature suggests the long-term effectiveness of corporate sustainability improves when females are in corporate leadership positions because of gender diﬀerences in business strategy and ethical considerations influenced by social roles. Methodology: This quantitative study will examine the relationships between corporate leader-ship gender, financial performance, environmental performance, social performance, and governance performance over four years. A sample of 99 multinational and large corporations participating in the Corporate Sustainability Assessment (CSA) from 2014 to 2017, were selected from the S&P 500 Dow Jones Sustainability North American Composite Index. Contribution: Examining CEO, C-Suite, and Board of Director gender influence on both financial and ESG constructs in a single study is unprecedented. This research also introduces a paradigm shift in defining and analyzing corporate sustainability constructs to create a holistic view for equal consideration of financial and nonfinancial performance. Findings: The evidence suggests the impact of female leaders on year-over-year sustainability is significantly greater than that of their male counterparts across several performance outcomes, industries, and time periods. Due to the small sample size, the effect is small; however, enough information is available to successfully test hypotheses with the proposed holistic approach. Future Research: Corporate sustainability as an area of competitive advantage for women leaders and more global studies focusing on female leadership and corporate sustainability performance over time is needed.

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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"Bidirectional Approach for Corporate Sustainability: Financial Performance Nexus for the Energy Industry." In 16th European Conference on Management Leadership and Governance. ACPI, 2020. http://dx.doi.org/10.34190/elg.20.052.

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Fadillah, Akbar, and Rindah Suryawati. "The Effect of Sustainability Report on Financial Performance and Corporate Value (Case study on companies participating in ASRRAT for period of 2015-2019)." In 1st International Conference on Sustainable Management and Innovation, ICoSMI 2020, 14-16 September 2020, Bogor, West Java, Indonesia. EAI, 2021. http://dx.doi.org/10.4108/eai.14-9-2020.2304460.

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Hasanuddin, Muhammad Zaki, and Elly Suryani. "The Influence of Financial Performance, Corporate Governance, and Stock Prices to the Sustainability Reporting (Study of companies that listed on Indonesia Stock Exchange in 2014 – 2017)." In Proceedings of the First International Conference on Administration Science (ICAS 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icas-19.2019.26.

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Ernawati, Endang, Samantha Elysia Handojo, and Werner R. Murhadi. "Financial performance, corporate governance, and financial distress." In 15th International Symposium on Management (INSYMA 2018). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/insyma-18.2018.9.

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Kozáková, Maria. "CORPORATE REPUTATION VS. FINANCIAL PERFORMANCE." In DOKBAT 2017. Tomas Bata University in Zlín, Faculty of Management and Economics, 2017. http://dx.doi.org/10.7441/dokbat.2017.20.

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Phua, Lian Kee. "Financial Risk Management, Usage of Derivatives and Corporate Governance." In ICBSI 2018 - International Conference on Business Sustainability and Innovation. Cognitive-Crcs, 2019. http://dx.doi.org/10.15405/epsbs.2019.08.55.

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Piskin, Ali, and Ayse Ilgun Kamanli. "THE FINANCIAL PERFORMANCE-CORPORATE REPUTATION NEXUS IN TURKEY." In 35th International Academic Conference, Barcelona. International Institute of Social and Economic Sciences, 2018. http://dx.doi.org/10.20472/iac.2018.935.038.

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Fabiani, Felita, and Ririn Breliastiti. "Corporate Governance, Corporate Social Responsibility and Financial Performance, CGPI Award in Indonesia." In International Conference on Management, Accounting, and Economy (ICMAE 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200915.005.

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Звіти організацій з теми "Corporate Financial/Sustainability Performance":

Eccles, Robert, Ioannis Ioannou, and George Serafeim. The Impact of Corporate Sustainability on Organizational Processes and Performance. Cambridge, MA: National Bureau of Economic Research, March 2012. http://dx.doi.org/10.3386/w17950.

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Altamirano Montoya, Álvaro, Mariano Bosch, Carolina Cabrita Felix, Rodrigo Cerda, Manuel García-Huitrón, Laura Karina Gutiérrez, and Waldo Tapia Troncoso. 2020 Pension Indicators for Latin America and the Caribbean. Inter-American Development Bank, December 2020. http://dx.doi.org/10.18235/0002967.

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The PLAC Network's Pension Indicators are a dataset containing information related to the labor markets and pension systems of the nineteen PLAC Network member countries: Argentina, Bahamas, Barbados, Brazil, Chile, Colombia, Costa Rica, Dominican Republic, El Salvador, Guyana, Haiti, Honduras, Jamaica, Mexico, Panama, Paraguay, Peru, Trinidad and Tobago, and Uruguay. The indicators are divided into five main categories: environment, performance, sustainability, society's preparedness for aging and reform, and pension system design. Each one of these categories are divided into a few subcategories as well. These indicators were constructed with the objective of becoming an important tool for the improvement of the following aspects of pension systems: coverage, sufficiency of benefits, financial sustainability, equity and social solidarity, efficiency, and institutional capacity. An important characteristic of this dataset is the comparability of these indicators since it permits the identification of areas of cooperation and knowledge exchange among countries. The dataset is accompanied by a User's Manual, which can be found in this link https://publications.iadb.org/en/users-manual-idb-plac-network-pension-indicators

Altamirano Montoya, Álvaro, Mariano Bosch, Carolina Cabrita Felix, Rodrigo Cerda, Manuel García-Huitrón, Laura Karina Gutiérrez, and Waldo Tapia Troncoso. 2019 Pension Indicators for Latin America and the Caribbean. Inter-American Development Bank, December 2020. http://dx.doi.org/10.18235/0002966.

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The 2019 PLAC Network's Pension Indicators are a dataset containing information related to the labor markets and pension systems of the nineteen PLAC Network member countries: Argentina, Bahamas, Barbados, Brazil, Chile, Colombia, Costa Rica, Dominican Republic, El Salvador, Guyana, Haiti, Honduras, Jamaica, Mexico, Panama, Paraguay, Peru, Trinidad and Tobago, and Uruguay. The indicators are divided into five main categories: environment, performance, sustainability, society's preparedness for aging and reform, and pension system design. Each one of these categories are divided into a few subcategories as well. These indicators were constructed with the objective of becoming an important tool for the improvement of the following aspects of pension systems: coverage, sufficiency of benefits, financial sustainability, equity and social solidarity, efficiency, and institutional capacity. An important characteristic of this dataset is the comparability of these indicators since it permits the identification of areas of cooperation and knowledge exchange among countries. The dataset is accompanied by a User's Manual, which can be found in this link: https://publications.iadb.org/en/users-manual-idb-plac-network-pension-indicators

Inter-American Development Bank Sustainability Report 2020: Global Reporting Initiative Annex. Inter-American Development Bank, March 2021. http://dx.doi.org/10.18235/0003100.

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The Global Reporting Initiative (GRI) sets global standards for sustainability reporting, relying on best practices for reporting on a range of economic, environmental, and social impacts. This is the IDBs fifth GRI annex, prepared as a supplement to the IDB Sustainability Report. The annex reports on both corporate and operational topics using standardized indicators. The following material topics are included in the annex: active ownership, anticorruption and ethics, biodiversity, climate resilience, employment and labor relations, energy, engagement and coordination, feedback mechanisms, financial inclusion, gender equality and diversity, greenhouse gas (GHG) emissions, health and safety, human rights, indirect economic impacts, market presence, material use, monitoring and evaluation, responsible portfolio, supply chain management, training and education, waste, and water.

Financial Stability Report - September 2015. Banco de la República, August 2021. http://dx.doi.org/10.32468/rept-estab-fin.sem2.eng-2015.

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From this edition, the Financial Stability Report will have fewer pages with some changes in its structure. The purpose of this change is to present the most relevant facts of the financial system and their implications on the financial stability. This allows displaying the analysis more concisely and clearly, as it will focus on describing the evolution of the variables that have the greatest impact on the performance of the financial system, for estimating then the effect of a possible materialization of these risks on the financial health of the institutions. The changing dynamics of the risks faced by the financial system implies that the content of the Report adopts this new structure; therefore, some analyses and series that were regularly included will not necessarily be in each issue. However, the statistical annex that accompanies the publication of the Report will continue to present the series that were traditionally included, regardless of whether or not they are part of the content of the Report. In this way we expect to contribute in a more comprehensive way to the study and analysis of the stability of the Colombian financial system. Executive Summary During the first half of 2015, the main advanced economies showed a slow recovery on their growth, while emerging economies continued with their slowdown trend. Domestic demand in the United States allowed for stabilization on its average growth for the first half of the year, while other developed economies such as the United Kingdom, the euro zone, and Japan showed a more gradual recovery. On the other hand, the Chinese economy exhibited the lowest growth rate in five years, which has resulted in lower global dynamism. This has led to a fall in prices of the main export goods of some Latin American economies, especially oil, whose price has also responded to a larger global supply. The decrease in the terms of trade of the Latin American economies has had an impact on national income, domestic demand, and growth. This scenario has been reflected in increases in sovereign risk spreads, devaluations of stock indices, and depreciation of the exchange rates of most countries in the region. For Colombia, the fall in oil prices has also led to a decline in the terms of trade, resulting in pressure on the dynamics of national income. Additionally, the lower demand for exports helped to widen the current account deficit. This affected the prospects and economic growth of the country during the first half of 2015. This economic context could have an impact on the payment capacity of debtors and on the valuation of investments, affecting the soundness of the financial system. However, the results of the analysis featured in this edition of the Report show that, facing an adverse scenario, the vulnerability of the financial system in terms of solvency and liquidity is low. The analysis of the current situation of credit institutions (CI) shows that growth of the gross loan portfolio remained relatively stable, as well as the loan portfolio quality indicators, except for microcredit, which showed a decrease in these indicators. Regarding liabilities, traditional sources of funding have lost market share versus non-traditional ones (bonds, money market operations and in the interbank market), but still represent more than 70%. Moreover, the solvency indicator remained relatively stable. As for non-banking financial institutions (NBFI), the slowdown observed during the first six months of 2015 in the real annual growth of the assets total, both in the proprietary and third party position, stands out. The analysis of the main debtors of the financial system shows that indebtedness of the private corporate sector has increased in the last year, mostly driven by an increase in the debt balance with domestic and foreign financial institutions. However, the increase in this latter source of funding has been influenced by the depreciation of the Colombian peso vis-à-vis the US dollar since mid-2014. The financial indicators reflected a favorable behavior with respect to the historical average, except for the profitability indicators; although they were below the average, they have shown improvement in the last year. By economic sector, it is noted that the firms focused on farming, mining and transportation activities recorded the highest levels of risk perception by credit institutions, and the largest increases in default levels with respect to those observed in December 2014. Meanwhile, households have shown an increase in the financial burden, mainly due to growth in the consumer loan portfolio, in which the modalities of credit card, payroll deductible loan, revolving and vehicle loan are those that have reported greater increases in risk indicators. On the side of investments that could be affected by the devaluation in the portfolio of credit institutions and non-banking financial institutions (NBFI), the largest share of public debt securities, variable-yield securities and domestic private debt securities is highlighted. The value of these portfolios fell between February and August 2015, driven by the devaluation in the market of these investments throughout the year. Furthermore, the analysis of the liquidity risk indicator (LRI) shows that all intermediaries showed adequate levels and exhibit a stable behavior. Likewise, the fragility analysis of the financial system associated with the increase in the use of non-traditional funding sources does not evidence a greater exposure to liquidity risk. Stress tests assess the impact of the possible joint materialization of credit and market risks, and reveal that neither the aggregate solvency indicator, nor the liquidity risk indicator (LRI) of the system would be below the established legal limits. The entities that result more individually affected have a low share in the total assets of the credit institutions; therefore, a risk to the financial system as a whole is not observed. José Darío Uribe Governor