References
- Álvarez, A. I. F., Gómez, S., & Méndez, C. F. (1998). The effect of board size and composition on corporate performance. In Corporate governance, financial markets and global convergence (pp. 1–16). Springer US
- Alsayegh, M. F., Abdul Rahman, R., & Homayoun, S. (2020). Corporate economic, environmental, and social sustainability performance transformation through ESG disclosure. Sustainability, 12(9), Article 3910
- Boakye, D. J., Tingbani, I., Ahinful, G. S., & Nsor-Ambala, R. (2021). The relationship between environ-mental management performance and financial performance of firms listed in the UK’s Alternative Investment Market (AIM). Journal of Cleaner Production, 278, Article 124034
- Branco, M. C., & Rodrigues, L. L. (2006). Corporate social responsibility and resource-based perspec-tives. Journal of Business Ethics, 69, 111–132
- Chen, S., Song, Y., & Gao, P. (2023). Environmental, social, and governance (ESG) performance and fi-nancial outcomes: Analyzing the impact of ESG on financial performance.Journal of Environmental Management, 345, Article 118829
- Cheng, B., Ioannou, I., & Serafeim, G. (2014). Corporate Social Responsibility and access to finance. Strate-gic Management Journal, 35(1), 1–23
- Chouaibi, S., Rossi, M., Siggia, D., & Chouaibi, J. (2021). Exploring the moderating role of social and ethical practices in the relationship between environmental disclosure and financial performance: Evidence from ESG companies. Sustainability, 14(1), Article 209
- Conca, L., Manta, F., Morrone, D., & Toma, P. (2021). The impact of direct environmental, social, and gov-ernance reporting: Empirical evidence in European-listed companies in the agri-food sector. Business Strategy and the Environment,30(2), 1080–1093
- Cristea, M., Noja, G. G., Drăcea, R. M., Iacobuță-Mihăiță, A. O., & Dorożyński, T. (2024). ESG investment strategies and the financial performance of European agricultural companies: a new modelling approach. Journal of Business Economics and Management, 25(6), 1283-1307
- Del Gesso, C., & Lodhi, R. N. (2024). Theories underlying environmental, social and governance (ESG) disclosure: A systematic review of accounting studies. Journal of Accounting Literature
- DRĂCEA, R. M., Ignat, R., TRICĂ, C. L., Teodor, C., & NEDELCU, A. C. (2020). ENERGY EFFICIENCY OF EU MEMBER STATES: A PANEL DATA ANALYSIS. Economic Computation & Economic Cybernetics Studies & Research, 54(4).
- Eccles, R. G., Ioannou, I., & Serafeim, G. (2014). The impact of corporate sustainability on organizational processes and performance. Management Science, 60(11), 2835–2857.
- Ferrero-Ferrero, I., Fernández-Izquierdo, M. Á., & Muñoz-Torres, M. J. (2016). The effect of environmental, social, and governance consistency on economic results. Sustainability, 8(10), Article 1005
- Friede, G., Busch, T., & Bassen, A. (2015). ESG and financial performance: Aggregated evidence from more than 2000 empirical studies. Journal of Sustainable Finance & Investment, 5(4), 210–233.
- Garcia, A. S., & Orsato, R. J. (2020). Testing the institutional difference hypothesis: A study about environ-mental, social, governance, and financial performance. Business Strategy and the Environment,29(8), 3261–3272
- Halme, M., & Laurila, J. (2009). Philanthropy, integration or innovation? Exploring the financial and so-cietal outcomes of different types of corporate responsibility. Journal of Business Ethics, 84, 325–339
- Huang, D. Z. X. (2022). An integrated theory of the firm approach to environmental, social and govern-ance performance. Accounting & Finance, 62, 1567–1598
- Hurduzeu, G., NOJA, G. G., Cristea, M., DRĂCEA, R. M., & Filip, R. I. (2022). REVISITING THE IMPACT OF ESG PRACTICES ON FIRM FINANCIAL PERFORMANCE IN THE ENERGY SECTOR: NEW EMPIRICAL EVIDENCE. Economic Computation & Economic Cybernetics Studies & Research, 56(4)
- Ioannou, I., & Serafeim, G. (2023). What drives corporate social performance? The role of nation-level institutions. Journal of International Business Studies, 54(1), 14–23
- Kim, H. G., Chun, W., & Wang, Z. (2021). Multiple-dimensions of corporate social responsibility and global brand value: A stakeholder theory perspective. Journal of Marketing Theory and Practice, 29(4), 409–422
- Melo, T., & Garrido-Morgado, A. (2012). Corporate reputation: A combination of social responsibility and industry. Corporate Social Responsibility and Environmental Management,19(1), 11–31
- Mittelbach-Hörmanseder, S., Hummel, K., & Rammerstorfer, M. (2021). The information content of cor-porate social responsibility disclosure in Europe: An institutional perspective. European Accounting Review, 30(2), 309–348
- Nirino, N., Santoro, G., Miglietta, N., & Quaglia, R. (2021). Corporate controversies and company’s finan-cial performance: Exploring the moderating role of ESG practices.Technological Forecasting and Social Change, 162, Article 120341
- Noja, G. G., Cristea, M., Pirtea, M. G., Panait, M., Drăcea, R. M., & Abrudan, D. (2023). Drivers of firms’ financial performance in the energy sector: a comparative approach between the conventional and renewable energy fields. Engineering Economics, 34(2), 205-222.
- Peasnell, K. V., Pope, P. F., & Young, S. (2005). Board monitoring and earnings management: Do outside directors influence abnormal accruals?. Journal of Business Finance & Accounting,32(7–8), 1311–1346
- Porter, M. E., & Kramer, M. R. (2018). Creating shared value: How to reinvent capitalism – And unleash a wave of innovation and growth. In G. G. Lenssen, & N. C. Smith (Eds.), Managing sustainable business: An executive education case and textbook (pp. 323–346). Springer Netherlands
- Qureshi, M. A., Akbar, M., Akbar, A., & Poulova, P. (2021). Do ESG endeavors assist firms in achieving superior financial performance? A case of 100 best corporate citizens. Sage Open,11(2)
- Salim Chouaibi, Jamel Chouaibi, Matteo Rossi (2021) ESG and corporate financial performance: the mediating role of green innovation: UK common law versus Germany civil law, EuroMed Journal of Business
- Sneeringer, S. E. (2009). Effects of environmental regulation on economic activity and pollution in com-mercial agriculture. The BE Journal of Economic Analysis & Policy, 9(1)
- Susen, M., & Etter, M. (2024). ESG performance and employee satisfaction: Evidence from the S&P 500. Corporate Social Responsibility and Environmental Management, 31(2), 217– 233.
- Talan, G., Sharma, G. D., Pereira, V., & Muschert, G. W. (2024). From ESG to holistic value addition: Re-thinking sustainable investment from the lens of stakeholder theory. International Review of Economics & Finance, 96, Article 103530.
- Torri, L., Giudici, P., & Bertocchi, M. (2023). Coherent ESG risk measures for sustainable investments
- Wamba, L. D. (2022). The determinants of environmental performance and its effect on the financial performance of European-listed companies. Journal of General Management,47(2), 97–110
- Wang, Z., & Sarkis, J. (2017). Corporate social responsibility governance, outcomes, and financial perfor-mance. Journal of Cleaner Production, 162, 1607–1616.
- Xie, J., Nozawa, W., Yagi, M., Fujii, H., & Managi, S. (2019). Do environmental, social, and governance activities improve corporate financial performance?. Business Strategy and the Environment, 28(2), 286–300.