The financial performance of listed companies in pursuit of the Sustainable Development Goals (SDG)
| Autor: | Carlos Lassala, Maria Orero-Blat, Samuel Ribeiro-Navarrete |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2021 |
| Předmět: |
Sustainable development
Economics and Econometrics Financial performance Sustainable Development Goals (SDG) Fuzzy set Economic growth development planning Fuzzy-set Regional economics. Space in economics HT388 Value (economics) corporate social responsibility (CSR) fuzzy-set HD72-88 ORGANIZACION DE EMPRESAS Business Economic system Social responsibility Corporate social responsibility (CSR) |
| Zdroj: | RiuNet. Repositorio Institucional de la Universitat Politécnica de Valéncia instname Economic research-Ekonomska istraživanja Volume 34 Issue 1 Ekonomska Istraživanja, Vol 34, Iss 1, Pp 427-449 (2021) |
| ISSN: | 1331-677X 1848-9664 |
| Popis: | [EN] Socially responsible companies whose values are aligned with the United Nations Sustainable Development Goals (UN SDGs) contribute to creating wealth and long-term economic and social value. This alignment leads to a competitive advantage based on the triple bottom line that enhances financial performance. In this paper, fuzzy-set qualitative comparative analysis (fsQCA) is used to identify the configurations of conditions that lead to high or low financial performance (return on equity) for a sample of companies in the IBEX 35. Firms should adopt business models that embrace the SDGs because sustainability-based models can ensure not only the present but also the future of generations to come. The authors gratefully acknowledge financial support from the Chair 'Entrepreneurship: Being student to entrepreneur'-Grupo Maicerias Espanolas-Arroz DACSA-Universitat of Valencia. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
|