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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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