Environmental Responsibility and Firm Performance: The Application of an Environmental, Social and Governance Model

Lee, Ki‐Hoon; Cheol Cin, Beom; Young Lee, Eui

doi:10.1002/bse.1855

Public

Environmental Responsibility and Firm Performance: The Application of an Environmental, Social and Governance Model

Published in Business Strategy and the Environment • May 19, 2014

Authors:

Ki‐Hoon Lee

Beom Cheol Cin

Eui Young Lee

Abstract

Abstract This paper investigates the way in which environmental responsibility impacts on corporate financial performance, measured by return on equity (ROE) and return on assets (ROA). Using a sample of Korean firms covering the period 2011–2012, and employing two different test methods, namely the...

Subject

Return on assets

Return on equity

Corporate social responsibility

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