盈利能力指数
业务
资产收益率
公司治理
样品(材料)
中介的
会计
企业社会责任
财务
生态学
色谱法
生物
化学
作者
Marina Brogi,Valentina Lagasio
摘要
Abstract This paper investigates the association between environmental, social, and governance (ESG) disclosure and company profitability, as measured by return on assets (ROA). We first assess a method to indexing the ESG score of a large sample of U.S. listed companies based on MSCI ESG KLD STATS data from 2000 to 2016. The statistical model is run on 17,358 observations and studies the association of ROA and the three different dimensions of ESG score. Significant differences between industrial firms and financial intermediaries emerge. We find a significant and positive association between ESG and that the environmental awareness in banks is strongly related to profitability, providing implications for policy makers and policy takers.
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