The concept of performance is a problematic concept and will remain so as long as the definition of company performance varies depending on the interests of users of information. On this consideration, no consensus was reached regarding the definition, methodology and performance models used....

Performance evaluation of an economic entity requires approaching several criteria, such as industry and economic entity type, managerial and entrepreneurial strategy, competitive environment, human and material resources available, using a system of appropriate performance indicators for this...

Sustainable development is the macroeconomic concept of global performance. The three pillars of sustainable development, namely economic, environmental and social can be found at the level of a company through its overall performance. So, nowadays we can’t speak only of financial performance...

Green and sustainable finance, corporate social responsibility and financial and non-financial performance are attracting widespread interest due to the challenging times that the business environment is currently facing. Moreover, green and sustainable finance, corporate social responsibility,...

This paper aims to investigate companies’ environmental, social, governance (ESG), and financial implications of their commitment to the United Nations Global Compact (UNGC). The focus is placed on companies operating in the three countries with the highest number of UNGC participants: Spain,...

In the context of industry 4.0, digital technology has become one of the core drivers of production and operations for enterprises, promoting the transformation of businesses towards more sustainable development models. Concurrently, green supply chain management (GSCM) practices contribute to...

The purpose of this paper is to evaluate the influence of environmental, social and governance performance on the economic performance of the Standard & Poor's 500 companies. Structural equation modeling and linear regression have been utilized to measure the overall and individual influence of...

This paper suggests an alternate approach to corporate finance in an interest free economy by looking beyond practiced Islamic finance and suggesting alternatives for corporate finance in sourcing funds i.e. i) Ijara with embedded options, ii) limited liability partnership, iii) equity modes...