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Environmental, Social, Governance and Workplace Safety impact on firm financial performance in Pakistan: Pre & Post Compulsion Analysis

Year: 2025
Type: article
Abstract: This study investigates the influence of environmental, social, governance, and safety (ESGS) factors on the financial performance of firms listed on the Pakistan Stock Exchange (PSX). Adopting a post positivist framework, the study formulates and empirically tests hypotheses derived through deductive reasoning. Focusing on both financial and non-financial firms, the study encompasses 551 companies across 37 sectors over two distinct periods (2012 to 2016 and 2017 to 2021). The research uses secondary data extracted from yearly reports using pooled Ordinary Least Squares (OLS) regression analysis across two distinct periods: 2012 to 2016 and 2017 to 2021. The dummies used to
Author: Iqbal
Language: English
Open Access status: diamond
OpenAlex ID: W4411285371
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