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Does CSR committee presence, stakeholder engagement, gender equality (SDG 5) and firm value influence ESG performance reporting? An EU pre and during Covid-19 analysis

2024Journal article Restricted access
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dc.contributor.authorMonteiro, Albertina Paula
dc.contributor.authorCepêda, Catarina
dc.contributor.authorBorges, Ana Pinto
dc.contributor.authorVieira, Elvira Pacheco
dc.date.accessioned2025-02-04T12:30:07Z
dc.date.available2025-02-04T12:30:07Z
dc.date.issued2024
dc.description.abstractThis paper aims to analyse the corporate social responsibility (CSR) Committee presence and gender equality influence on environmental, social and governance (ESG) performance reporting in a pre- and during Covid-19 crisis in European Union (EU) listed entities. Design/methodology/approach – To achieve the goal, an empirical analysis was conducted with 1,221 listed companies in EU as support for the economics years 2017–2021. Statistical technique used to analyse the relationship between the variables under study was regression analysis with panel data. Findings – Results show that CSR committee presence, stakeholder engagement and gender equality are positively associated with ESG performance reporting, but the Covid-19 crisis and the book value per share do not influence the dependent variable. The model variables determine 99% of the ESG performance reporting. Practical implications – The results are useful for managers, governments and organizations in developing sustainability reporting standards. As companies navigate the complex landscape of sustainability challenges, integrating sustainable development goals into their strategies and ESG reports provides a roadmap for creating positive, lasting impacts on a global scale. Originality/value – This research covers listed firms from throughout the EU and the pre- and during-Covid era.pt_PT
dc.description.sponsorshipThis work was supported by national funds through FCT/ MCT ES (PIDDAC): UNIAG, UIDB/04752/2020 (DOI 10.54499/UIDB/04752/2020) and UIDP/04752/2020 (DOI 10.54499/UIDP/04752/2020)pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationMonteiro, A.P.; Cepêda, C.; Borges, A.P.; Vieira, E. (2024). Does CSR committee presence, stakeholder engagement, gender equality (SDG 5) and firm value influence ESG performance reporting? An EU pre and during Covid-19 analysis. Measuring Business Excellence. p.1-22. ISSN 1368-3047pt_PT
dc.identifier.doi10.1108/MBE-03-2024-0034pt_PT
dc.identifier.issn1368-3047
dc.identifier.urihttp://hdl.handle.net/10198/31122
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherEmeraldpt_PT
dc.relationApplied Management Research Unit
dc.relationApplied Management Research Unit
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/pt_PT
dc.subjectESG performance reportingpt_PT
dc.subjectSustainable development goalspt_PT
dc.subjectSustainable financept_PT
dc.subjectCSR committeept_PT
dc.subjectGender equalitypt_PT
dc.subjectStakeholder engagementpt_PT
dc.titleDoes CSR committee presence, stakeholder engagement, gender equality (SDG 5) and firm value influence ESG performance reporting? An EU pre and during Covid-19 analysispt_PT
dc.typejournal article
dspace.entity.typePublication
oaire.awardTitleApplied Management Research Unit
oaire.awardTitleApplied Management Research Unit
oaire.awardURIinfo:eu-repo/grantAgreement/FCT/6817 - DCRRNI ID/UIDB%2F04752%2F2020/PT
oaire.awardURIinfo:eu-repo/grantAgreement/FCT/6817 - DCRRNI ID/UIDP%2F04752%2F2020/PT
oaire.citation.endPage22pt_PT
oaire.citation.startPage1pt_PT
oaire.citation.titleMeasuring Business Excellencept_PT
oaire.fundingStream6817 - DCRRNI ID
oaire.fundingStream6817 - DCRRNI ID
person.familyNameVieira
person.givenNameElvira Pacheco
person.identifierA-5395-2010
person.identifier.ciencia-idB913-0565-0908
person.identifier.orcid0000-0002-9296-3896
person.identifier.scopus-author-id180827-009829
project.funder.identifierhttp://doi.org/10.13039/501100001871
project.funder.identifierhttp://doi.org/10.13039/501100001871
project.funder.nameFundação para a Ciência e a Tecnologia
project.funder.nameFundação para a Ciência e a Tecnologia
rcaap.rightsrestrictedAccesspt_PT
rcaap.typearticlept_PT
relation.isAuthorOfPublication20a7a09b-08b2-4e43-8195-d3eb94852f13
relation.isAuthorOfPublication.latestForDiscovery20a7a09b-08b2-4e43-8195-d3eb94852f13
relation.isProjectOfPublicationdb81737a-fcb8-4cd9-b025-f7465790c52b
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