The Management of Social and Environmental Aspects and Their Impact on Firm Performance: Evidence from the Energy Sector
This dissertation explores the complex interplay between corporate performance and sustainability in global publicly listed energy companies. It examine how firms can simultaneously pursue profitability, meet environmental targets, and uphold social responsibilities in an increasingly demanding cont...
| Autor: | |
|---|---|
| Tipo de recurso: | tesis doctoral |
| Fecha de publicación: | 2025 |
| País: | España |
| Institución: | Universidad de Santiago de Compostela (USC) |
| Repositorio: | Minerva. Repositorio Institucional de la Universidad de Santiago de Compostela |
| Idioma: | inglés |
| OAI Identifier: | oai:minerva.usc.gal:10347/44353 |
| Acceso en línea: | https://hdl.handle.net/10347/44353 |
| Access Level: | acceso abierto |
| Palabra clave: | ESG Eco-Efficiency SDG Energy Sector 530301 Contabilidad financiera 530305 Contabilidad social 531205 Energía |
| Sumario: | This dissertation explores the complex interplay between corporate performance and sustainability in global publicly listed energy companies. It examine how firms can simultaneously pursue profitability, meet environmental targets, and uphold social responsibilities in an increasingly demanding context. Chapter I investigates the effects of human capital, environmental capital, and financial reporting quality on financial performance. Results show that efficient management of human resources significantly enhances financial outcomes through asset efficiency, higher productivity, and increased investor trust. Conversely, high CO2 emissions and ESG-related scandals harm financial results, underlining the financial costa of unsustainable practices. High-quality accounting information also positively influences financial performance. |
|---|