In current dynamic and highly competitive business world making money solely is not enough to succeed. Taking the sustainability aspect into consideration is essence of today. Now when the approach of corporations has shifted from shareholders centric to stakeholders centric, considering various dimensions is essential. Environment Social and Governance (ESG) has become the essential dimension for sustainability. In the present study an attempt has been made to analyse the impact of ESG scores on the financial performance of metal industry in India. Constituents of Nifty Metal Index of NSE have been considered as the sample of the study. ESG scores have been extracted from the official website of CRISIL. Pearson Correlation and Regression analysis has been used to achieve objectives of the study. Moderation analysis has been used to check the moderating impact of firm size on the financial performance of selected companies.
Patel et al. (Fri,) studied this question.
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