The Impact of Sustainability Performance on Company Profitability in the COVID-19 Pandemic and Post-Pandemic Context
References
- Aureli, S., Del Baldo, M., Lombardi, R. & Nappo, F. (2020). Nonfinancial reporting regulation and challenges in sustainability disclosure and corporate governance practices.
Business Strategy and the Environment , vol.29, 2392-2403. - Aydogmus, M., Gülay, G. & Ergun, K. (2022). Impact of ESG performance on firm value and profitability.
Borsa Istanbul Review , vol.22, S119-S127. - Barnett, M.L. (2007). Stakeholder influence capacity and the variability of financial returns to corporate social responsibility.
Academy of Management Review , vol.32, 794-816. - Bigelli, M., Mengoli, S. & Sandri, S. (2023). ESG score, board structure and the impact of the non-financial reporting directive on European firms.
Journal of Economics and Business , vol.127. - Brogi, M., Lagasio, V. & Porretta, P. (2022). Be good to be wise: Environmental, Social, and
- Governance awareness as a potential credit risk mitigation factor.
Journal of International Financial Management & Accounting , vol.33, 522-547. - Chelli, M., Durocher, S. & Fortin, A. (2018). Normativity in Environmental Reporting: A Comparison of Three Regimes.
Journal of Business Ethics , vol.149, 285-311. - Cortesi, A. & Vena, L. (2019). Disclosure quality under Integrated Reporting: A value relevance approach.
Journal of Cleaner Production , vol.220, 745-755. - Freeman, R. E. & McVea, J. (2001).
A Stakeholder Approach to Strategic Management . Darden Graduate School of Business Administration, University of Virginia. - Friede, G., Busch, T. & Bassen, A. (2015). ESG and financial performance: aggregated evidence from more than 2000 empirical studies.
Journal of Sustainable Finance & Investment , vol.5, 210-233. - Giannopoulos, G., Fagernes, R.V.K., Elmarzouky, M., & Hossain, K.A.B.M.A. (2022). The ESG disclosure and the financial performance of Norwegian listed firms.
Journal of Risk and Financial Management , vol.15, 237. - Hunjra, A.I., Boubaker, S., Arunachalam, M. & Mehmood, A. (2021). How does CSR mediate the relationship between culture, religiosity and firm performance?
Finance Research Letters , vol. 39. - Krasodomska, J., Zieniuk, P. & Kostrzewska, J. (2023). Reporting on Sustainable Development Goals in the European Union: what drives companies' decisions?
Competitiveness Review , vol.33, 120-146. - Landau, A., Rochell, J., Klein, C. & Zwergel, B. (2020). Integrated reporting of environmental, social, and governance and financial data: Does the market value integrated reports?
Business Strategy and the Environment, vol.29, 1750-1763. - Liang, H. & Renneboog, L. (2017). On the Foundations of Corporate Social Responsibility.
Forthcoming Journal of Finance , vol.72, 853-910. - LSEG Data&Analytics (2023). Environmental, social and governance scores from LSEG. Brochure on LSEG Website, December 2023.
- Mervelskemper, L. & Streit, D. (2017). Enhancing Market Valuation of ESG Performance: Is Integrated Reporting Keeping its Promise?.
Business Strategy and the Environment, vol.26, 536-549. - Naeem, M., Ullah, H., Shahid, J. & Kakakhel, S.J. (2022). The impact of ESG practices on firm performance: Evidence from emerging countries.
Indian Journal of Economics and Business , vol.20, 731-750. - Olsen, B.C., Awuah-Offei, K. & Bumblauskas, D. (2021). Setting materiality thresholds for ESG disclosures: A case study of U. S. mine safety disclosures.
Resources Policy , vol.70. - Patten, D.M. & Zhao, N. (2014). Standalone CSR reporting by U.S. retail companies.
Accounting Forum , vol.38, 132-144. - Permatasari, I. & Narsa, I.M. (2022). Sustainability reporting or integrated reporting: Which one is valuable for investors.
Journal of Accounting & Organizational Change , vol.18, 666-684. - Petts, R.J., Carlson, D.L. & Pepin, J.R. (2021). A Gendered Pandemic: Childcare, Homeschooling, and Parents’ Employment During COVID-19.
Gender, Work & Organization , vol.28, 515-534. - Pizzi, S., Del Baldo, M. & Caputo, F. (2022). Voluntary disclosure of Sustainable Development Goals in mandatory non- financial reports: The moderating role of cultural dimension.
Journal of International Financial Management & Accounting, vol.33, 83-106. - Saygili, E., Arslan, S. & Birkan, A.O. (2021). ESG practices and corporate financial performance: Evidence from Borsa Istanbul.
Borsa Istanbul Review , vol.22-3, 525–533. - Stocken, P.C. (2012). Strategic Accounting Disclosure.
Foundations and Trends in Accounting , vol.7, 197-291. - Țilică, E. V. & Ciobanu, R. (2019).
Finanțe și management financiar , pp. 91. Editura CECCAR. - Yoon, B., Lee, J.H. & Byun, R. (2018). Does ESG Performance Enhance Firm Value? Evidence from Korea.
Sustainability , vol.10. - Zamil, I.A., Ramakrishnan, S. & Jamal, N.M., Hatif, M.A., Khatib, S.F.A. (2021). Drivers of corporate voluntary disclosure: a systematic review.
Journal of Financial Reporting and Accounting , vol. 21, 232-267.
DOI: https://doi.org/10.2478/picbe-2024-0183 | Journal eISSN: 2558-9652
Language: English
Page range: 2183 - 2195
Published on: Jul 3, 2024
Published by: The Bucharest University of Economic Studies
In partnership with: Paradigm Publishing Services
Publication frequency: 1 times per year
Keywords:
Related subjects:
© 2024 Alexandra Ştefan, Aurelia Ștefănescu, published by The Bucharest University of Economic Studies
This work is licensed under the Creative Commons Attribution 4.0 License.