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

被引：2

作者：

Kweh, Qian Long ^{[1
]}

Ting, Irene Wei Kiong ^{[2
]}

Ren, Chunya ^{[2
]}

Lu, Wen-Min ^{[3
]}

机构：

[1] Canadian Univ Dubai, Sch Management, Dubai, U Arab Emirates

[2] Univ Malaysia Pahang Al Sultan Abdullah, Fac Ind Management, Kuantan, Pahang, Malaysia

[3] Chinese Culture Univ, Dept Int Business Adm, Taipei, Taiwan

来源：

APPLIED ECONOMICS | 2024年 / 56卷 / 51期

关键词：

Environmental; social; and governance (ESG); data envelopment analysis; R&D intensity; corporate efficiency; Microsoft Corporation; DEVELOPMENT INTENSITY; PERFORMANCE EVIDENCE; ESG PERFORMANCE; RESPONSIBILITY; IMPACT; STRATEGIES; DISCLOSURE; TARGETS;

D O I：

10.1080/00036846.2023.2273239

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

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.

引用

页码：6347 / 6359

页数：13

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