ESG impact on performance of US S&P 500-listed firms

Purpose This paper aims to investigate whether there are relationships among corporate disclosure of environmental, social and governance (ESG) and firms’ operational (ROA), financial (ROE) and market performance (Tobin’s Q), and if these relationships are positives or negatives or even neutral. Des...

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Vydáno v:Corporate governance (Bradford) Ročník 20; číslo 7; s. 1409 - 1428
Hlavní autoři: Alareeni, Bahaaeddin Ahmed, Hamdan, Allam
Médium: Journal Article
Jazyk:angličtina
Vydáno: Bradford Emerald Publishing Limited 16.11.2020
Emerald Group Publishing Limited
Témata:
Climate change
Corporate governance
Disclosure
Economic crisis
Environmental governance
Environmental impact
Environmental regulations
International business
International finance
Literature reviews
Regression analysis
Return on assets
Social responsibility
Stockholders
United States > US
Social
ESG disclosure
Environmental
Governance
Performance
US S&P 500
ISSN:1472-0701, 1758-6054
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Abstract Purpose This paper aims to investigate whether there are relationships among corporate disclosure of environmental, social and governance (ESG) and firms’ operational (ROA), financial (ROE) and market performance (Tobin’s Q), and if these relationships are positives or negatives or even neutral. Design/methodology/approach The study sample covers US S&P 500-listed companies during the period 2009 to 2018. Panel regression analysis was used to examine the study hypotheses and achieve the study aims. Findings The results showed that ESG disclosure positively affects a firms’ performance measures. However, measuring ESG sub-components separately showed that environmental (EVN) and corporate social responsibility (CSR) disclosure is negatively associated with ROA and ROE. EVN and CSR disclosure is positively related to Tobin’s Q. Further, corporate governance (CG) disclosure is positively related to ROA and Tobin’s Q, and negatively related to ROE. More importantly, ESG, CSR, EVN and CG tend to be higher with firms that have high assets and high financial leverage. Furthermore, the higher level of ESG, EVN, CSR and CG disclosure, the higher the ROA and ROE. Originality/value The study limns a vision of the role of ESG on firm performance. This study tries to determine whether there are relationships among all ESG disclosure and FP, and if they are positive, negative or even neutral.
AbstractList PurposeThis paper aims to investigate whether there are relationships among corporate disclosure of environmental, social and governance (ESG) and firms’ operational (ROA), financial (ROE) and market performance (Tobin’s Q), and if these relationships are positives or negatives or even neutral.Design/methodology/approachThe study sample covers US S&P 500-listed companies during the period 2009 to 2018. Panel regression analysis was used to examine the study hypotheses and achieve the study aims.FindingsThe results showed that ESG disclosure positively affects a firms’ performance measures. However, measuring ESG sub-components separately showed that environmental (EVN) and corporate social responsibility (CSR) disclosure is negatively associated with ROA and ROE. EVN and CSR disclosure is positively related to Tobin’s Q. Further, corporate governance (CG) disclosure is positively related to ROA and Tobin’s Q, and negatively related to ROE. More importantly, ESG, CSR, EVN and CG tend to be higher with firms that have high assets and high financial leverage. Furthermore, the higher level of ESG, EVN, CSR and CG disclosure, the higher the ROA and ROE.Originality/valueThe study limns a vision of the role of ESG on firm performance. This study tries to determine whether there are relationships among all ESG disclosure and FP, and if they are positive, negative or even neutral.
Purpose This paper aims to investigate whether there are relationships among corporate disclosure of environmental, social and governance (ESG) and firms’ operational (ROA), financial (ROE) and market performance (Tobin’s Q), and if these relationships are positives or negatives or even neutral. Design/methodology/approach The study sample covers US S&P 500-listed companies during the period 2009 to 2018. Panel regression analysis was used to examine the study hypotheses and achieve the study aims. Findings The results showed that ESG disclosure positively affects a firms’ performance measures. However, measuring ESG sub-components separately showed that environmental (EVN) and corporate social responsibility (CSR) disclosure is negatively associated with ROA and ROE. EVN and CSR disclosure is positively related to Tobin’s Q. Further, corporate governance (CG) disclosure is positively related to ROA and Tobin’s Q, and negatively related to ROE. More importantly, ESG, CSR, EVN and CG tend to be higher with firms that have high assets and high financial leverage. Furthermore, the higher level of ESG, EVN, CSR and CG disclosure, the higher the ROA and ROE. Originality/value The study limns a vision of the role of ESG on firm performance. This study tries to determine whether there are relationships among all ESG disclosure and FP, and if they are positive, negative or even neutral.
Author Hamdan, Allam
Alareeni, Bahaaeddin Ahmed
Author_xml – sequence: 1
  givenname: Bahaaeddin Ahmed
  surname: Alareeni
  fullname: Alareeni, Bahaaeddin Ahmed
  email: bahaaedu@hotmail.com
– sequence: 2
  givenname: Allam
  surname: Hamdan
  fullname: Hamdan, Allam
  email: allamh3@hotmail.com
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Snippet Purpose This paper aims to investigate whether there are relationships among corporate disclosure of environmental, social and governance (ESG) and firms’...
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SubjectTerms Climate change
Corporate governance
Disclosure
Economic crisis
Environmental governance
Environmental impact
Environmental regulations
International business
International finance
Literature reviews
Regression analysis
Return on assets
Social responsibility
Stockholders
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Title ESG impact on performance of US S&P 500-listed firms
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