Environment, Social, and Governance (ESG) reporting's impact on business financial performance

doi:N/A

Original Article | Volume:6 Issue:1 (Jan-Dec, Volume:2025) | Pages 780 - 785

Vibha Singh

Assistant Professor, Dept. Commerce, Lucknow Public College of Professional Studies

Abstract

The study looked at how corporate financial performance was affected by Environment, Social, and Governance (ESG) reporting. The study was conducted using an ex post facto research approach, and secondary data came from reputable sources, including economic data from CBN and statistics bulletins. Multiple linear regression analysis was used to assess the data, and the results indicated that business performance and ROA had a negative influence on ESG whereas GDP, EPS, and profit had a significant positive impact. In order to improve economic growth, the research advised policymakers and other economic stakeholders to pay close attention to macroeconomic indicators including profit, ROA, and EPS

Keywords

Environment

Social

Governance Reporting

Corporate Financial Performance

ESG..

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