Title |
The financial performance of listed companies in pursuit of the Sustainable Development Goals (SDG) |
ID_Doc |
66103 |
Authors |
Lassala, C; Orero-Blat, M; Ribeiro-Navarrete, S |
Title |
The financial performance of listed companies in pursuit of the Sustainable Development Goals (SDG) |
Year |
2021 |
Published |
Economic Research-Ekonomska Istrazivanja, 34.0, 1 |
Abstract |
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. |
PDF |
https://www.tandfonline.com/doi/pdf/10.1080/1331677X.2021.1877167?needAccess=true
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