La performance environnementale : déterminants et impact sur la performance financière des entreprises européennes cotées (notice n° 1022634)
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| fixed length control field | 03581cam a2200349 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250125165819.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Sahut, Jean-Michel |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | La performance environnementale : déterminants et impact sur la performance financière des entreprises européennes cotées |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2022.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 48 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | L’objectif de ce papier est de mieux comprendre la politique environnementale de l’entreprise en identifiant le rôle joué par la capacité financière et la gouvernance d’entreprise sur le résultat des efforts environnementaux consentis par l’entreprise et l’impact de ces efforts sur la performance financière. En utilisant la modélisation structurelle à variable latente par l’approche PLS (Partial Least Squares) sur les données d’un échantillon de 351 entreprises européennes cotées sur la période 2007-2015 issues d’ASSET4-ESG, il ressort des résultats d’une part que la capacité financière et la gouvernance sont des facteurs qui déterminent significativement la performance environnementale, et d’autre part que cette dernière augmente la performance financière avec un effet plus important pour la performance comptable. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The objective of this paper is to better understand the environmental policy of the company by identifying the role played by the financial capacity and the corporate governance on the result of the environmental efforts made by the company and the impact of these efforts. on financial performance. Using latent variable structural modeling by the PLS (Partial Least Squares) approach on the data of a sample of 351 European companies listed over the period 2007-2015 from ASSET4-ESG, it emerges from the results of a on the one hand that financial capacity and governance are factors that significantly determine environmental performance, and on the other hand that the latter increases financial performance with a greater effect on accounting performance. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | El objetivo de este trabajo es conocer mejor la política ambiental de la empresa identificando el papel que juega la capacidad financiera y el gobierno corporativo en el resultado de los esfuerzos ambientales realizados por la empresa y el impacto de estos esfuerzos en el desempeño financiero. Mediante el uso de modelos estructurales de variables latentes mediante el enfoque PLS (Partial Least Squares) en datos de una muestra de 351 empresas europeas cotizadas durante el período 2007-2015 de ASSET4-ESG, surge de los resultados de un, por un lado, que la capacidad financiera y La gobernabilidad son factores que determinan significativamente el desempeño ambiental, y por otro lado que este último incrementa el desempeño financiero con un mayor efecto en el desempeño contable. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | modèle structurel |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | performanceenvironnementale |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | capacitéfinancière |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | performance boursière |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Gouvernance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | performance comptable |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting performance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | stock market performance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | environmental<br/>performance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | structural model |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | s: Governance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | financial capacity |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Djoutsa Wamba, Léopold |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Hikkerova, Lubica |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | La Revue des Sciences de Gestion | 311 | 5 | 2022-01-31 | p. 79-90 | 1160-7742 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-des-sciences-de-gestion-2021-5-page-79?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-des-sciences-de-gestion-2021-5-page-79?lang=fr&redirect-ssocas=7080</a> |
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