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Evaluating ESG performance: The influence of firm size and gender diversity

Raúl Gómez Martínez et al.

Small Business International Review2024https://doi.org/10.26784/sbir.v8i2.693article
AJG 1
Weight
0.74

What the paper says

This study examines the relationship between firm size and Environmental, Social, and Governance (ESG) scores, with a focus on the growing importance of sustainability and corporate social responsibility (CSR). Drawing on data from 4,525 U.S. companies, an Ordinary Least Squares (OLS) regression analysis reveals a significant positive association between firm size and ESG performance, suggesting that larger firms are better positioned to allocate resources toward sustainability initiatives. Furthermore, the findings indicate that board gender diversity has a positive impact on ESG scores, underscoring the importance of diverse perspectives in corporate governance. The results highlight the need for standardized ESG reporting and provide insights into how firm characteristics shape sustainability outcomes. This research offers practical guidance for corporate leaders and policymakers seeking to advance sustainability practices across organizations.

11 citations

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https://doi.org/https://doi.org/10.26784/sbir.v8i2.693

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@article{raúl2024,
  title        = {{Evaluating ESG performance: The influence of firm size and gender diversity}},
  author       = {Raúl Gómez Martínez et al.},
  journal      = {Small Business International Review},
  year         = {2024},
  doi          = {https://doi.org/https://doi.org/10.26784/sbir.v8i2.693},
}

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Evaluating ESG performance: The influence of firm size and gender diversity

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Evidence weight

0.74

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact1.00 × 0.4 = 0.40
M · momentum0.78 × 0.15 = 0.12
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.