Environmental, social and governance impact on financial performance: Evidence from the Levant countries

• Main Authors: Al Amosh, Hamzeh, A. Khatib, Saleh F., Ananzeh, Husam
• Format: Article
• Published: Emerald Publishing 2023
• Subjects: HJ Public Finance
• Online Access: http://eprints.utm.my/106438/; http://dx.doi.org/10.1108/CG-03-2022-0105
• Institution: Universiti Teknologi Malaysia

Purpose: This paper aims to investigate whether the sustainability disclosure with the environmental, social and governance (ESG) aspects has an impact on the financial performance represented by Tobin’s Q, return on assets (ROA) and return on equity indices in the Levant countries for the period 20...