Autori
Bertoni, Michele
Rossi, Paola
Candio, Paolo

Titolo
Revisiting the impact of ESG on financial
Periodico
Financial reporting
Anno: 2024 - Fascicolo: 2 - Pagina iniziale: 163 - Pagina finale: 191

Purpose: This paper re-examines the overall and pillar-level impact of the envi-ronmental, social, and governance (ESG) performance on the financial perfor-mance of companies listed in the Italian Stock Exchange market. By using the seminal paper by Velte (2017) ? which focused on the German context ? as the base comparison, we also test the moderating role of a firm?s characteristics on that association.



SICI: 2036-671X(2024)2<163:RTIOEO>2.0.ZU;2-U
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=76908&Tipo=Articolo PDF

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