بررسی تأثیر عملکرد زیست‌محیطی، اجتماعی و راهبری بر عملکردهای مالی و غیرمالی شرکت: نقش تعدیل‌کنندگی ویژگی‌های ساختاری مدیریت

References

Abgineh, M., Ghanbari, M. & Rahmani, M. (2023). Presentation of a model of financial performance based on the disclosure of environmental information in companies listed on the Tehran Stock Exchange (TSE). Accounting Knowledge & Management Auditing, 12(45), 13-37. (in Persian)

Aboud, A. & Diab, A. (2018). The impact of social, environmental and corporate governance disclosures on firm value: Evidence from Egypt. Journal of Accounting in Emerging Economies, 8(4), 442-458.

Almashhadani, M. (2021). A brief review of corporate governance structure and corporate profitability in developed and developing economy: A review. International Journal of Business and Management Invention, 10(11), 42-46.

Almeyda, R. & Darmansyah, A. (2019). The Influence of Environmental, Social, and Governance (ESG) Disclosure on Firm Financial Performance. IPTEK Journal of Proceedings Series, (5), 278-290. DOI:10.12962/j23546026.y2019i5.6340

Arayssi, M., Jizi, M. & Tabaja, H. H. (2020). The impact of board composition on the level of ESG disclosures in GCC countries. Sustainability Accounting, Management and Policy Journal, 11(1), 137-161.

Birindelli, G., Dell’Atti, S., Iannuzzi, A. P. & Savioli, M. (2018). Composition and activity of the board of directors: Impact on ESG performance in the banking system. Sustainability, 10(12), 4699.

Bitektine, A. & Haack, P. (2015). The “macro” and the “micro” of legitimacy: Toward a multilevel theory of the legitimacy process. Academy of management review, 40(1), 49-75.

Buallay, A., Al-Ajmi, J. & Barone, E. (2022). Sustainability engagement’s impact on tourism sector performance: linear and nonlinear models. Journal of Organizational Change Management, 35(2), 361-384.

Chen, L., Yuan, T., Cebula, R. J., Shuangjin, W. & Foley, M. (2021). Fulfillment of ESG Responsibilities and Firm Performance: A Zero-sum Game or Mutually Beneficial. Sustainability, 13(19), 10954.

Demerjian, P., Lev, B. & MacVay, S. (2012). Quantifying Managerial Ability: A New Measure and Validity Tests. Management Science, 58(7), 1229-1248.

Di Meo, F., García Lara, J.M. & Surroca, J.A. (2017). Managerial Entrenchment and Earnings Management. Journal of Accounting and Public Policy, 36(5), 399-414.

El Khoury, R., Nasrallah, N. & Alareeni, B. (2023). ESG and financial performance of banks in the MENAT region: concavity–convexity patterns. Journal of Sustainable Finance & Investment, 13(1), 406-430.

Emma, G. M., Emiliano, R. B. & Jennifer, M. F. (2024). High-quality assurance, ESG legitimacy threats and board effectiveness. The British Accounting Review, 101385.

Fakhari, H., Malekian, E. & Jafaei Rahni, M. (Year). Explaining and Ranking of the components and indicators of environmental, social, and corporate governance reporting by Analytic Hierarchy Process in the companies listed in the Stock Exchange. Iranian Journal of Value and Behavioral Accounting, 2(4), 153-187. (in Persian)

Fathi, S. & Abootalebi, H. (2023). The Effect of Corporate Governance on the Firms’ Financial Performance Using Meta-Analysis Approach. Financial Accounting Research, 14(2), 153-178. (in Persian)

Feizi, M., Pouragha Jan Sarhamami, A. & Nasl Mousavi, S. H. (2019). The impact of voluntary disclosure of non-financial information and sustainability performance on improving audit quality. Accounting knowledge, 19(77), 190-220. (in Persian)

Ferramosca, S. (2019). A worldwide empirical analysis of the accounting behaviour in the waste management sector. Waste management, 88, 211-225.

Foroghi Nasab, M., Sarraf, F. & Najafi Moghaddam, A. (2021). Dimensions of Social Responsibility and Improving the Financial and Non-financial Performance of Companies. Accounting & Auditing Researches, 13(50), 81-98. (in Persian)

Friedman, M. (2007). The social responsibility of business is to increase its profits. In Corporate ethics and corporate governance (pp. 173-178). Berlin, Heidelberg: springer berlin heidelberg.

Gupta, P. P., Lam, K. C., Sami, H. & Zhou, H. (2015). Board diversity and its long-term effect on firm financial and non-financial performance. Available at SSRN 2531212.

Hassan Maleki, A. & Haghani, A. (2022). Investigate the Relationship Between Management Ability and Financial Constraints and Cash Holding Value. Journal of Capital Market Analysis, 2(3), 140-163. (in Persian)

Hay, J. (1990). Managerial competences or managerial characteristics? Management Education & Development, 21(4), 305–315.

Hewett, R., Sikora, D., Brees, J. & Moelijker, R. (2024). Answerable for what? The role of accountability focus in line manager HR implementation. Human Resource Management, 63(2), 165-185.

Jahankhani, A. & Sajjadi, A. (2006). Application of the concept of economic added value in financial decisions. Scientific and Research Quarterly (Financial Research), 2(5/ 6), 49-69. (in Persian)

Khajavi, S., Dehghani Saadi, A. A. & Roosta, M. (2018). Investigation of the moderating role of CEO narcissism in explaining the relationship between corporate social responsibility and financial performance of listed companies on the Tehran Stock Exchange. Accounting & Auditing Studies, 10(39), 57-74. (in Persian)

Konstantin, P. & Elena, M. (2022). Relationship between Board Characteristics, ESG and Corporate Performance: A Systematic Review. Корпоративные финансы, 16(4), 119-134.

Lagasio, V. & Cucari, N. (2019). Corporate governance and environmental social governance disclosure: A meta-analytical review. Corporate Social Responsibility and Environmental Management, 26(4), 701-711.

Lampikoski, T., Westerlund, M., Rajala, R. & Möller, K. (2014). Green innovation games: Value-creation strategies for corporate sustainability. California Management Review, 57(1), 88-116.

Liu, D. & Jin, S. (2023). How Does Corporate ESG Performance Affect Financial Irregularities? Sustainability, 15(13), 9999.

Liu, Y., Kim, C. Y., Lee, E. H. & Yoo, J. W. (2022). Relationship between sustainable management activities and financial performance: Mediating effects of non-financial performance and moderating effects of institutional environment. Sustainability, 14(3), 1168.

Lotfi, M. & Ghaderzadeh, S. K. (2020). Investigating the Effect of Personality and Structural Characteristics of Management on Corporate Social Responsibilities: Emphasis on Data Mining Models and Data Envelopment Analysis (DEA). Journal of Financial Accounting Knowledge, 7(4), 127-153. (in Persian)

Malekian, E., Fakhari, H. & Jafaei Rahni, M. (2019). Impact of Board of Directors' Characteristics on Environmental, Social, and Corporate Governance Reporting. Journal of Accounting Knowledge, 10(2), 77-112. (in Persian)

Martiny, A., Testa, F., Taglialatela, J., Iraldo, F. (2024). Determinants of environmental social and governance (ESG) performance: A systematic literature Review. Journal of Cleaner Production, 456. 142213. Available:https://doi.org/10.1016/j.jclepro.2024.142213

Naeem, N. & Çankaya, S. (2022). The Impact of ESG Performance over Financial Performance: A study on Global Energy and Power Generation Companies. International Journal of commerce and finance, 8(1), 1-25.

Nguyen, C. D. T. (2022). Impact of Governance Factors on Firm Performance: A Case from Vietnam Consumer Goods Firms. Journal of Organizational Behavior Research, 7(1), 170-181. https://doi.org/10.51847/8CbS0qs6AJ

Nurrizkiana, R., Adhariani, D., Setiawan, D. & Harymawan, I. (2024). Board Effectiveness and Firm Risk: The Moderating Role of ESG Performance. Australasian Accounting, Business and Finance Journal, 18(1), 108-129.

Pinheiro, A.B., Panza, G.B., Berhorst, N.L., Toaldo, A.M.M. & Segatto, A.P. (2024). Exploring the relationship among ESG, innovation, and economic and financial performance: evidence from the energy sector. International Journal of Energy Sector Management, 18(3), 500-516.

 Pratama, A., Pratama, B. C., Wahyuni, S. & Hapsari, I. (2024). Moderating Effect of Intellectual Capital Components on the Relationship between ESG Scores and Firm Financial Performance. Asian Journal of Economics, Business and Accounting, 24(6), 477-495.

Pulić, A. (1998). Measuring the performance of intellectual potential in the onowledge economy. In The 2nd World Congress on the Management of Intellectual Capital (p. disk).

Rifana, A. & Geetha, D. (2022). Impact of Financial Leverage on Shareholders Return and Financial Performance: Evidence from Top 100 Listed Companies in National Stock Exchange, Orissa Journal of Commerce, 43(2), 126-143.

Saeed, A. & Sameer, M. (2017). Impact of Board Gender Diversity on Dividend Payments: Evidence from Some Emerging Economies. International Business Review, 26(6), 1100-1113.

Saeidi, S. P., Sofian, S., Saeidi, P., Saeidi, S. P. & Saaeidi, S. A. (2015). How does corporate social responsibility contribute to firm financial performance? The mediating role of competitive advantage, reputation, and customer satisfaction. Journal of Business Research, 68(2), 341-350.

Siegner, M., Kozak, R. & Panwar, R. (2023). The Effect of Managers’ Personal Characteristics on the Performance of Community Forest Enterprises. Small-scale Forestry, 22, 381–399.

Teng, X., Ge, Y., Wu, K. S., Chang, B. G., Kuo, L. & Zhang, X. (2022). Too little or too much? Exploring the inverted U-shaped nexus between voluntary environmental, social and governance and corporate financial performance. Frontiers in Environmental Science, 10, 969721.

Wang, T. & Bansal, P. (2012). Social responsibility in new ventures: profiting from a long-term orientation. Strategic management journal, 33(10), 1135-1153.

Wang, Y., Han, Y., Du, Q., & Hou, D. (2023). Executive overconfidence and corporate environmental, social, and governance performance. Sustainability, 15(21), 15570.

Zeng, L. & Jiang, X. (2023). ESG and corporate performance: Evidence from agriculture and forestry listed companies. Sustainability, 15(8), 6723.

Zhang, F., Qin, X. & Liu, L. (2020). The interaction effect between ESG and green innovation and its impact on firm value from the perspective of information disclosure. Sustainability, 12(5), 1866.

Zhu, N., Aryee, E. N. T., Agyemang, A. O., Wiredu, I., Zakari, A. & Agbadzidah, S. Y. (2024). Addressing environment, social and governance (ESG) investment in China: Does board composition and financing decision matter? Heliyon, 10(10).

Ziek, P. (2009). Making sense of CSR communication. Corporate social responsibility and environmental management, 16(3), 137-145.

Zolfaghari, Z., Izadinia, N. & Aliahmadi, S. (2024). The Moderating Role of Product Market Non-Financial Performance in the Relationship between ESG Activities and Financial Performance in Listed Companies in the Tehran Stock Exchange. Empirical Research in Accounting, 14(51), 241-272. (in Persian)