Open Access

The Impact of Sustainability Performance on Company Profitability in the COVID-19 Pandemic and Post-Pandemic Context


Cite

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. Search in Google Scholar

Aydogmus, M., Gülay, G. & Ergun, K. (2022). Impact of ESG performance on firm value and profitability. Borsa Istanbul Review, vol.22, S119-S127. Search in Google Scholar

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. Search in Google Scholar

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. Search in Google Scholar

Brogi, M., Lagasio, V. & Porretta, P. (2022). Be good to be wise: Environmental, Social, and Search in Google Scholar

Governance awareness as a potential credit risk mitigation factor. Journal of International Financial Management & Accounting, vol.33, 522-547. Search in Google Scholar

Chelli, M., Durocher, S. & Fortin, A. (2018). Normativity in Environmental Reporting: A Comparison of Three Regimes. Journal of Business Ethics, vol.149, 285-311. Search in Google Scholar

Cortesi, A. & Vena, L. (2019). Disclosure quality under Integrated Reporting: A value relevance approach. Journal of Cleaner Production, vol.220, 745-755. Search in Google Scholar

Freeman, R. E. & McVea, J. (2001). A Stakeholder Approach to Strategic Management. Darden Graduate School of Business Administration, University of Virginia. Search in Google Scholar

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. Search in Google Scholar

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. Search in Google Scholar

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. Search in Google Scholar

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. Search in Google Scholar

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. Search in Google Scholar

Liang, H. & Renneboog, L. (2017). On the Foundations of Corporate Social Responsibility. Forthcoming Journal of Finance, vol.72, 853-910. Search in Google Scholar

LSEG Data&Analytics (2023). Environmental, social and governance scores from LSEG. Brochure on LSEG Website, December 2023. Search in Google Scholar

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. Search in Google Scholar

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. Search in Google Scholar

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. Search in Google Scholar

Patten, D.M. & Zhao, N. (2014). Standalone CSR reporting by U.S. retail companies. Accounting Forum, vol.38, 132-144. Search in Google Scholar

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. Search in Google Scholar

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. Search in Google Scholar

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. Search in Google Scholar

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. Search in Google Scholar

Stocken, P.C. (2012). Strategic Accounting Disclosure. Foundations and Trends in Accounting, vol.7, 197-291. Search in Google Scholar

Țilică, E. V. & Ciobanu, R. (2019). Finanțe și management financiar, pp. 91. Editura CECCAR. Search in Google Scholar

Yoon, B., Lee, J.H. & Byun, R. (2018). Does ESG Performance Enhance Firm Value? Evidence from Korea. Sustainability, vol.10. Search in Google Scholar

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. Search in Google Scholar

eISSN:
2558-9652
Language:
English