Corporate financial performance: a study based on the Carbon Efficient Index (ICO2) of Brazil stock exchange

Lima, Carlos Rogério Montenegro de; Barbosa, Samuel Borges; Neto, Ruy de Castro Sobrosa; Bazil, Daniel Goulart; Guerra, José Baltazar Salgueirinho Osório de Andrade

doi:10.1007/s10668-021-01617-4

Cited by 11 publications

(7 citation statements)

References 98 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Further, the research reports that the relationship between carbon efficiency and financial performance is moderated by resource efficiency. De Lima et al (2022) performed a comparative analysis between firms comprising the carbon efficient index and the other companies belonging to the Ibovespa (Brazilian Stock Exchange Index). Employing cluster analysis, they did not find any difference in financial performance for carbon-efficient firms.…”

Section: Studies In Emerging Economiesmentioning

confidence: 99%

Impact of carbon productivity on firm performance: moderating role of industry type and firm size

Ghose

Makan

Kabra

2022

View full text Add to dashboard Cite

PurposeThe primary purpose of this study is to investigate the impact of carbon productivity on firms' financial performance. Secondly, the study also examines the moderating effect of industry types and firm size in the relationship between productivity and firm performance.Design/methodology/approachThe data used for the study includes 66 listed Indian firms over the period from 2015–2016 to 2019–2020. The data used in the study are collected from the published corporate annual reports and sustainability reports. The study uses a random effect model based on the results of the Hausman test and the Breusch-Pagan test to investigate its objectives.FindingsCarbon productivity has a favorable impact on firms' financial performance in India, indicating that firms may gain competitive advantages by minimizing carbon emissions and improving carbon productivity. Small and high carbon-intensive firms reap greater benefits from the improvement in carbon productivity compared to their opposite counterparts. However, such differential impact is only observed for the market-based measure but not for the accounting-based measure of financial performance.Practical implicationsThe results suggest that high carbon-intensive firms should focus more on improving carbon productivity. Small firms and firms belonging to high carbon-intensive industries can improve their market performance by improving carbon productivity.Originality/valueThis study is a noble attempt to investigate the moderating effect of industry type and firm size while examining the impact of carbon productivity on firm performance in the context of an emerging economy.

show abstract

Section: Studies In Emerging Economiesmentioning

confidence: 99%

Impact of carbon productivity on firm performance: moderating role of industry type and firm size

Ghose

Makan

Kabra

2022

View full text Add to dashboard Cite

show abstract

“…The second group explored the adoption of a circular economy (di Vaio et al, 2023 ; Mirzaei & Shokouhyar, 2022 ; Rasool et al, 2022 ), environmental innovations (Tiwari & Thakur, 2021 ; Weimin et al, 2022 ). The third group assesses corporate sustainability (de Lima et al, 2022 ; Ellili & Nobanee, 2022 ; Rahman et al, 2022 ; Xu et al, 2021 ).…”

Section: Results Of Bibliometric and Content Analysesmentioning

confidence: 99%

“…The third group Fig. 4 Keywords analysis assesses corporate sustainability (de Lima et al, 2022;Ellili & Nobanee, 2022;Rahman et al, 2022;Xu et al, 2021).…”

Section: The Most Frequent Research Topicsmentioning

confidence: 99%

Bibliometric analysis of sustainability papers: Evidence from Environment, Development and sustainability

Ellili

2023

Environ Dev Sustain

View full text Add to dashboard Cite

This study aims to highlight the current trends in the literature on sustainability by applying a bibliometric review of papers on sustainability published in Environment, Development and Sustainability . Bibliometric analysis is a quantitative approach to bibliographic materials that highlights the core theoretical and empirical research on a specific field. In addition, it allows the classification of previous studies. Previous bibliometric reviewers were limited to sustainability papers in specific industries, while this study considers all papers on sustainability to provide further insights on overall sustainability topics. The analysis was based on keyword cartography analysis, bibliometric authors’ citation analysis, bibliometric papers’ citation analysis, bibliometric references’ co-citation analysis, journals’ co-citation cartography, and qualitative content analysis. A total of 997 articles on sustainability were reviewed. Bibliometric analysis was performed using VOSviewer and content analysis was performed using WordStat. Six major clusters were identified: environmental sustainability, sustainable development, urban sustainability, ecological footprint, environment, and climate change. In addition, the results reveal that Environment, Development and Sustainability has increasingly experienced important growth in research papers and citations, reflecting its significant contribution to the sustainability research field. In addition, this study presents recommendations for future research opportunities in the field of sustainability. The findings of this study have implications for sustainability research, such as the assessment of environmental and social sustainability in multinational institutional contexts and across industries as well as the examination of the impact of environmental and social sustainability on different corporate aspects and decisions. This study is the only one to review the key topics on which papers published in Environment, Development and Sustainability are focused and can be largely used for sustainability practices. This study provides an overview of how the literature on sustainability has developed, as well as a summary of the most productive authors, along with countries, organizations, and journal sources. This offers an opportunity for future research to focus on this topic.

show abstract

“…Financial performance describes the company's operational activities, which will later be presented as numbers printed on the financial statements. The company's operating activities will later be compared with the previous period's financial performance, the company's balance sheet and profit and loss budget, and various other financial performance averages (de Lima et al, 2022). The financial performance is part of the analysis that the company must carry out to see how far the company has achieved to achieve the predetermined targets (Hamzah et al, 2022).…”

Section: Financial Performancementioning

confidence: 99%

Corporate Policy Strategy Based on Comparison of Financial Performance Due to the Impact of the Covid-19 Pandemic

Andriani

Ananto

Aprila

et al. 2023

ijtc

View full text Add to dashboard Cite

The analysis carried out to see how far a company has carried out by using the rules of financial implementation correctly and adequately is called financial performance. There are 5 (five) ratios used in assessing a company's financial performance, including liquidity ratios, leverage ratios, activity ratios, profitability ratios, and market value ratios. This study aims to determine policy strategies based on the results of comparative tests of the financial performance of companies in the technology and infrastructure sector before and during the 2018-2021 Covid-19 pandemic. This study uses secondary data. The sampling technique used was the purposive sampling method. This study used the normality test and paired difference test. The results of this study indicate that the financial performance of technology companies during the Covid-19 pandemic obtained significant results for all variables. In contrast, for the variables in the infrastructure sector companies, only one variable was significant. Based on the comparative test results, a policy strategy is needed to overcome problems related to financial performance experienced by infrastructure and technology companies listed on the Indonesia Stock Exchange. Through the eight determined policy strategies, it is expected to be able to make the company survive and choose the proper steps in developing its business.

show abstract

Corporate financial performance: a study based on the Carbon Efficient Index (ICO2) of Brazil stock exchange

Cited by 11 publications

References 98 publications

Impact of carbon productivity on firm performance: moderating role of industry type and firm size

Impact of carbon productivity on firm performance: moderating role of industry type and firm size

Bibliometric analysis of sustainability papers: Evidence from Environment, Development and sustainability

Corporate Policy Strategy Based on Comparison of Financial Performance Due to the Impact of the Covid-19 Pandemic

Contact Info

Product

Resources

About