Asian Journal of Management and Commerce
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Impact Factor: RJIF 5.61, P-ISSN: 2708-4515, E-ISSN: 2708-4523
Peer Reviewed Journal

2025, Vol. 6, Issue 1, Part N


Influence of ESG reporting on the financial performance of companies: Insights from the pharmaceutical industry


Author(s): Meenu Maheshwari and Priyanka

Abstract: Addressing the climate crisis has been one of the most crucial aspects of the Paris Agreement in 2016; the United Nations Agenda for 2030 has been focused on making the businesses worldwide more sustainable. The larger enterprises in particular, have a more enormous responsibility to lead the change; establishing organised and systematic reporting has become one of the most important challenges for the organizations to maintain their reputation in the market. Organizations that meet the Environmental, Social and Governance (ESG) criteria are generally preferred by investors and consumers, and as a result, reporting has been a necessary instrument. The present research has therefore focused on the top pharmaceutical companies of India to understand their ESG reporting has positively impacted their businesses. The study finds a positive relationship between ESG scores and financial performance.

Pages: 1237-1241 | Views: 63 | Downloads: 31

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Asian Journal of Management and Commerce
How to cite this article:
Meenu Maheshwari, Priyanka. Influence of ESG reporting on the financial performance of companies: Insights from the pharmaceutical industry. Asian J Manage Commerce 2025;6(1):1237-1241.
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