نوع مقاله : مقاله پژوهشی
نویسندگان
گروه حسابداری، واحد تهران جنوب، دانشگاه آزاد اسلامی، تهران، ایران.
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
This study aims to investigate the impact of Environmental, Social, and Corporate Governance (ESG) sustainability on the stressors encountered by firms. Sustainability is considered as an integrated framework encompassing three dimensions: environmental, social, and corporate governance, each examined separately and in combination within the analytical models. Stressors comprise a set of organizational, social, and regulatory pressures that can affect firm performance. The data for this research were extracted from 196 firms listed on the Tehran Stock Exchange (TSE) over the period spanning 2014 to 2023. The analysis was conducted using the Generalized Least Squares (GLS) method. The research model results indicated that all three dimensions of sustainability, Environmental Sustainability, Social Sustainability, and Corporate Governance Sustainability, individually exerted a significant negative effect on the identified stressors. These findings suggest that each dimension of sustainability plays an effective role, independently, in mitigating organizational tensions. By providing an analytical and empirical framework for measuring the effects of sustainability policies on organizational stress, this research fills existing gaps in the scientific literature and offers practical tools for managers, policymakers, and investors. The findings underscore that sustainability is not merely an ethical and social obligation but also a strategic tool for reducing organizational stress, enhancing performance, and achieving sustainable competitive advantage.
کلیدواژهها [English]
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