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Evaluating ESG performance: The influence of firm size and gender diversity

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Abstract

This study examines the relationship between firm size and Environmental, Social, and Governance (ESG) scores, with a focus on the growing importance of sustainability and corporate social responsibility (CSR). Drawing on data from 4,525 U.S. companies, an Ordinary Least Squares (OLS) regression analysis reveals a significant positive association between firm size and ESG performance, suggesting that larger firms are better positioned to allocate resources toward sustainability initiatives. Furthermore, the findings indicate that board gender diversity has a positive impact on ESG scores, underscoring the importance of diverse perspectives in corporate governance. The results highlight the need for standardized ESG reporting and provide insights into how firm characteristics shape sustainability outcomes. This research offers practical guidance for corporate leaders and policymakers seeking to advance sustainability practices across organizations.

Suggested Citation

  • Gómez Martínez, Raúl & Luisa Medrano-Garcia, Maria & Amo Navas, Daniel, 2024. "Evaluating ESG performance: The influence of firm size and gender diversity," Small Business International Review, Asociación Española de Contabilidad y Administración de Empresas - AECA, vol. 8(2), pages 693-693, December.
    • Handle: RePEc:aaz:sbir01:v:8:y:2024:i:2:p:e693
    DOI: 10.26784/sbir.v8i2.693
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    More about this item

    Keywords

    ESG score; firm size; corporate boards; OLS; small businesses;
    All these keywords.

    JEL classification:

    • M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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