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Kulcsar, Edina Éva
Veres, Edit
Garai-Fodor, Mónika
2025-08-18T10:05:17Z
2025-08-18T10:05:17Z
2024
1785-8860hu_HU
http://hdl.handle.net/20.500.14044/32321
The responsibility of companies to reduce the harmful effects of climate change is evident. This research aims to investigate the impact of corporate sustainability performance on corporate fi-nancial performance and firms’ value of 47 listed pharmaceutical companies. Corporate sustain-ability performance was expressed by Sustaianalitics’s ESG Risk Ratings and their dimensions. The analysis of the relationship between sustainability and financial performance is based on the fi-nancial statements of listed pharmaceutical companies with the greatest market capitalization and available ESG risk rating between 2021-2022. The corporate financial performance has been ex-pressed in accounting measures by profitability ratios (ROA, ROE), and the firm's value was computed with Tobin's Q. The analysis was carried out with correlation analysis and linear re-gression using the R statistics system. Based on the coefficient of determination, there is a weak relationship between ESG dimensions and financial performance (OpROA) and strong relationship between ESG Risk ratings, capital structure, and investigated firms’ performance.hu_HU
dc.formatPDFhu_HU
enhu_HU
The Impact of Corporate Sustainability Performance on Firm Value Can the ESG Performance Improve the Firm’s Value?hu_HU
Open accesshu_HU
Óbudai Egyetemhu_HU
Budapesthu_HU
Óbudai Egyetemhu_HU
Társadalomtudományok - közgazdaságtudományokhu_HU
corporate financial performancehu_HU
sustainability performancehu_HU
green financehu_HU
ESG riskhu_HU
climate changehu_HU
correlationhu_HU
Tudományos cikkhu_HU
Acta Polytechnica Hungaricahu_HU
local.tempfieldCollectionsFolyóiratcikkekhu_HU
10.12700/APH.21.12.2024.12.11
Kiadói változathu_HU
18 p.hu_HU
12. sz.hu_HU
21. évf.hu_HU
2024hu_HU
Óbudai Egyetemhu_HU


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