Structural Equation Modelling ff ESG Factors and Individual Investment Decisions – The Indian Case

S. Banerjee et al.

International Journal of Accounting and Business Finance2025https://doi.org/10.4038/ijabf.v11i1.174article
ABDC C
Weight
0.50

What the paper says

ESG denotes corporate sustainable development. Traditionally investors took investment decisions solely based on the financial performance of the company, but now they consider several environmental and social factors as well. ESG is a key deciding factor for investors who are socially aware and responsible. The study examines whether environmental, social and governance factors influence investors’ investment decisions or not. A primary survey was conducted and responses of 576 individuals were collected with the help of a structured questionnaire. The hypothesis posited that there is no statistically significant association between sustainability issues and decisions of an individual concerning investment. The data was compiled, coded, and analysed using SPSS and Jamovi. The interrelationships between the variables have been checked by employing a structural equation model. The results of the research exhibit that people focus more on governance factors while making decisions about investment. This portrays the behavioural aspects of the people who are not so concerned about social and environmental parameters while making investment decisions. The significance of governance factors emphasizes on the need for setting up a more transparent legal and taxation framework. This research shows a direction to the policymakers regarding the specific sustainability issues to focus on.

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https://doi.org/https://doi.org/10.4038/ijabf.v11i1.174

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@article{s.2025,
  title        = {{Structural Equation Modelling ff ESG Factors and Individual Investment Decisions – The Indian Case}},
  author       = {S. Banerjee et al.},
  journal      = {International Journal of Accounting and Business Finance},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.4038/ijabf.v11i1.174},
}

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Evidence weight

0.50

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

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
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.