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ESG influence on financial performance

Beukel, V.B. van den (2025) ESG influence on financial performance.

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Abstract:This thesis looks at the impact of Environmental, Social and Governance (ESG) performance on financial outcomes for firms listed on the Euro Stoxx 50 index. The study applies Ordinary Least Squares (OLS) regression to explore the relationship between ESG scores and the financial metrics EBIT, ROE, ROA and Tobin’s Q for the years 2024, 2023 and 2022. The findings show that ESG performance is positively associated with EBIT showing that sustainable business practices can enhance core business earnings. No significant relationship was found with ROE or ROA and a negative association was observed with Tobin’s Q, showing market scepticism or delayed recognition of ESG benefits.
Item Type:Essay (Master)
Faculty:BMS: Behavioural, Management and Social Sciences
Subject:85 business administration, organizational science
Programme:Business Administration MSc (60644)
Link to this item:https://purl.utwente.nl/essays/107675
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