Environmental, social, and governance and corporate efficiency: mediating role of R&D in achieving sustainable development goals

Qian Long Kweh · Irene Wei Kiong Ting · Chunya Ren · Wen‐Min Lu

24 citations0/0 files storedApplied Economics

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Efficiency Analysis Using DEA Corporate Social Responsibility Reporting Sustainability and Innovation in Business

Abstract

We examine whether and how research and development (R&D) mediates the association between environmental, social, and governance (ESG) pillars and corporate efficiency among companies within the supply chain of Microsoft Corporation from 2012 to 2020. An estimation of corporate efficiency using data envelopment analysis (DEA) indicates that companies should first improve their innovational efficiency (mean DEA score = 0.371), then operational efficiency (mean DEA score = 0.659), and finally profitability efficiency (mean DEA score = 0.695). Moreover, a mediation analysis confirms the mediating role of R&D intensity. Overall, R&D should be one of the spotlights in the supply chain amidst the highlights on ESG in this dynamic and challenging business world for companies to achieve sustainable development goals.

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References

1991Firm Resources and Sustained Competitive Advantage 1984A resource‐based view of the firm 2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting 2013Corporate social responsibility and access to finance 2006Corporate Social Responsibility and Resource-Based Perspectives 2022Impact of ESG performance on firm value and profitability 2019Environmental, Social and Governance (ESG) Scores and Financial Performance of Multilatinas: Moderating Effects of Geographic International Diversification and Financial Slack 2017Does ESG performance have an impact on financial performance? Evidence from Germany

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