Environmental, Social, Governance Performance and Negative Performance Feedback: Firm Moderators in a Cross-country Context

Author:

DasGupta Ranjan1,Roy Arup2

Affiliation:

1. Indian Institute of Management Raipur, India

2. School of Sustainability, XIM University, India

Abstract

In this study, we have examined two specific research questions. First, whether firms around the world with negative performance feedback would resort to more environmental, social, governance [ESG] performance or otherwise. Second, we examine whether firms’ ESG controversies and stakeholder orientation in a cross-country context, with distinctive legal system and ethical behaviour, would motivate them to undertake more ESG performance in such negative performance feedback conditions. Our primary findings show that negative performance feedback of a firm impacts its ESG performance in a strongly negative manner. Furthermore, we prove that both high stakeholder orientation and high ESG controversies significant negatively moderate firms’ ESG inclinations. This holds true irrespective of country-specific legal system and ethical behaviour contexts.

Publisher

University of New Haven - College of Business

Subject

Marketing,Organizational Behavior and Human Resource Management,Strategy and Management,Business, Management and Accounting (miscellaneous)

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