نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری حسابداری، دانشگاه آزاد اسلامی، واحد اصفهان (خوراسگان)، اصفهان، ایران
2 دانشیار گروه حسابداری، دانشگاه اصفهان، اصفهان، ایران
3 استادیار گروه حسابداری، دانشگاه آزاد اسلامی، واحد اصفهان (خوراسگان)، اصفهان، ایران
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
One of the most important goals of financial reporting is to provide information to evaluate the financial performance of the company. In the last decade, due to the emergence of complex global crises caused by climate change and lack of energy resources, the demand for information from purely financial information to non-financial and, forward-looking information in three dimensions of ESG activities to evaluate The performance of companies has increased. Therefore, the implementation of ESG methods in companies by public opinion, investors, and especially competitors is very important. In a competitive market, to create a positive image of themselves and maintain a competitive advantage, companies try to increase their financial performance in the light of adopting a suitable strategy for ESG activities. In this regard, the current research aims to investigate the impact of ESG activities on financial performance, taking into account the moderating role of product market non-financial performance in listed companies in the Tehran Stock Exchange in the period of 6 years between 2017 and 2022. Using the systematic elimination method, 147 companies were selected for the present study. to test the hypotheses, the Eviwse software and multivariate combined data regression method were used. The findings of the research showed that there is a positive relationship between ESG activities with financial performance in listed companies on the Tehran Stock Exchange. Also, product market non-financial performance has a moderating role in the relationship between ESG activities and financial performance. The results and findings of the research can be used by capital market activists to rank companies based on ESG activities, as well as to evaluate the financial performance of companies. It has also provided evidence for managers to determine a competitive strategy on based non-financial and information reporting.
کلیدواژه‌ها [English]
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