| Popis: |
This study explores the relationship between corporate sustainability, focusing on social performance and its impact on financial performance in the technology industry. Using secondary data from the Refinitiv Eikon database, covering 4,825 companies from 2019-2023, the research uses multiple regression models to analyze associations between sustainability variables and key financial indicators, mainly return on assets (ROA) and return on equity (ROE). Findings reveal a robust and statistically significant positive effect of social performance on ROE, complemented by positive impacts of workforce, human rights, community, and product responsibility in the models. In addition, company size consistently demonstrates a strong positive influence on ROE in all models. These results contribute valuable insights into the intersection of sustainability initiatives and financial performance in the technology sector. |
