Izvorni znanstveni članak
https://doi.org/10.1080/1331677X.2021.1877167
The financial performance of listed companies in pursuit of the Sustainable Development Goals (SDG)
Carlos Lassala
Maria Orero-Blat
Samuel Ribeiro-Navarrete
Sažetak
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.
Ključne riječi
Financial performance; corporate social responsibility (CSR); Sustainable Development Goals (SDG); fuzzy-set
Hrčak ID:
301173
URI
Datum izdavanja:
31.12.2021.
Posjeta: 1.195 *