Investment on environmental social and governance activities and its impact on achieving sustainable development goals: evidence from Chinese manufacturing firms

Ye, Jianhua; Moslehpour, Massoud; Tu, Yu-Te; Vinh, Nguyen The; Ngo, Thanh Quang; Nguyen, Sang V.

doi:10.1080/1331677x.2022.2076145

Cited by 13 publications

(5 citation statements)

References 72 publications

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“…Consequently, a more precise and comprehensive assessment of corporate sustainability performance can be achieved. Moreover, questionnaires facilitate the acquisition of detailed data regarding a company's ESG practices and initiatives, fostering a deeper comprehension of its overall sustainability performance (de Oliveira et al, 2023; Wang et al, 2016; Ye et al, 2023).…”

Section: Discussionmentioning

confidence: 99%

“…Companies that prioritize social factors in decision-making, such as employee welfare (Bhaskaran et al, 2020), community engagement (Kolsi et al, 2022), and diversity and inclusion (Forest & Wright, 2023), are more likely to attract and retain top talent (Ye et al, 2023), build customer loyalty (Huang et al, 2023), and mitigate potential conflicts (Liu & Zhang, 2023).…”

Section: Esg Criteriamentioning

confidence: 99%

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How can organizations measure the integration of environmental, social, and governance (ESG) criteria? Validation of an instrument using item response theory to capture workers' perception

Barbosa,

Crispim,

da Silva

et al. 2024

Bus Strat Env

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Evaluation of corporate sustainability parameters has become part of organizational management. Item Response Theory (IRT) serves as a valuable approach for quantifying and exploring observable variables associated with these parameters. Therefore, this article aims to propose, apply, and validate an instrument utilizing IRT to measure environmental, social, and governance (ESG) impacts on corporate sustainability performance, using the perspective of workers. Workers were chosen as key stakeholders for the present study, as they were pointed by previous research as central to corporate sustainability decisions. The present paper addresses a literature gap by introducing, implementing, and validating a research instrument, along with a comparative scale, to assess the effects of integrating ESG criteria on corporate sustainability performance. Workers of two major Brazilian electricity sector companies were respondents for this instrument. Multigroup IRT method was used to assess item discrimination and difficulty levels, and to construct a scale reflecting workers' perceptions of integrating ESG criteria. The questionnaire consisted of 15 items, demonstrating Content Validity Coefficients (CVC) above .97, confirming the instrument's content effectiveness. Cronbach's Alpha and McDonald's Omega were greater than .94 for both companies. Questionnaire items demonstrated satisfactory discrimination ability and varying difficulty levels, resulting in a five‐level scale to gauge the impacts of ESG criteria. This research contributes through the introduction and validation of the research instrument, the latent trait assessment scale, and the evaluation of workers' perceptions regarding ESG criteria impacts on corporate sustainability performance. In conclusion, the proposed instrument showed robust psychometric properties, displaying favorable reliability and validity parameters. It effectively measures the impacts of ESG criteria, providing interpretable levels aligned with the unique characteristics of its constituent items

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Section: Discussionmentioning

confidence: 99%

Section: Esg Criteriamentioning

confidence: 99%

How can organizations measure the integration of environmental, social, and governance (ESG) criteria? Validation of an instrument using item response theory to capture workers' perception

Barbosa,

Crispim,

da Silva

et al. 2024

Bus Strat Env

View full text Add to dashboard Cite

show abstract

“…These considerations, while not exhaustive, are an important step in reflecting on local challenges and opportunities. It also highlights the need to analyze urban space in relation to new trends in global urban policy [28][29][30].…”

Section: Literature Reviewmentioning

confidence: 99%

Progress towards the 2030 Sustainable Development Goals for EU Urban Communities (SDG11)

Ionescu,

Firoiu,

Manda

et al. 2024

Sustainability

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The 2030 Agenda for sustainable development emphasizes the interconnectedness of environmental issues with socio-economic development, recognizing their fundamental role in human prosperity, while the sustainable development goals (SDGs) serve as a pivotal framework globally. This study provides a critical assessment of the progress made by EU Member States in pursuing the SDG 11 (sustainable cities and communities) targets as set out in the 2030 Agenda. The analysis is based on official data published by the EU Statistical Office—Eurostat—and uses the AAA (Holt-Winters) exponential smoothing algorithm for the trend analysis of specific indicators. The results show significant progress during the first seven years of implementation of the Agenda 2023, while indicating concerns about the achievement of the 2030 targets in some Member States. The mapping of potentially negative trends emphasizes the need for firm corrective actions, underlining the urgency of early interventions to address expected negative developments before they have potentially irreversible consequences.

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“…This is achieved by utilizing integrated thinking, which incorporates sustainable practices into the organization's strategy and facilitates the assimilation of various forms of capital. Ye et al (2023) revealed that investing in the environment and social activities contributes positively to achieving the SDGs in China. Huang (2023) demonstrated that eliminating obstacles related to the economy, society and technology positively enhances the attainment of the SDGs in ASEAN countries.…”

Section: Empirical Literature On Institutions and Development Outcomesmentioning

confidence: 99%

The role of institutional efficiency in achieving the SDGs: evidence from Africa

Musah

2023

JBSED

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PurposeThe objective of this study is to analyze the influence of institutional quality on the attainment of the Sustainable Development Goals (SDGs) using a data set comprising 45 African nations during the timeframe 2000 to 2020.Design/methodology/approachThe data are divided into two periods, with the Millennium Development Goals (MDGs) data covering the years 2000–2015 and the SDGs data spanning from 2015 to 2020. Controlling for other factors, the researcher employs an index of institutional quality and applies the generalized method of moments (GMM) method to analyze the data.FindingsThe findings demonstrate a noteworthy inverse relationship between institutional quality and the achievement of both the MDGs and SDGs. The findings reveal a significant and positive link between economic growth and the achievement of the MDGs, while the impact on the SDGs is shown to be insignificant. Population growth significantly drives the SDGs. The results further reveal that trade openness and industrialization contribute positively to the achievement of both the MDGs and SDGs.Practical implicationsThe findings emphasize the importance of improving institutional quality, promoting economic growth and supporting trade openness and industrialization for sustainable development in African countries.Originality/valueThe contribution of the study is twofold. Firstly and to the best of the author’s understanding, this research marks an initial endeavor to empirically investigate the nexus between institutional quality and the SDGs in the context of Africa. Secondly, it adds novelty to the literature by examining how institutional quality influences both the SDGs and their precursor the MDGs, providing insights into the actual contribution of institutions to development within the framework of these two major global compacts.

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Investment on environmental social and governance activities and its impact on achieving sustainable development goals: evidence from Chinese manufacturing firms

Cited by 13 publications

References 72 publications

How can organizations measure the integration of environmental, social, and governance (ESG) criteria? Validation of an instrument using item response theory to capture workers' perception

How can organizations measure the integration of environmental, social, and governance (ESG) criteria? Validation of an instrument using item response theory to capture workers' perception

Progress towards the 2030 Sustainable Development Goals for EU Urban Communities (SDG11)

The role of institutional efficiency in achieving the SDGs: evidence from Africa

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