BEYOND TRADITIONAL METRICS: ESG AND FINANCIAL PERFORMANCE IN INNOVATION-DRIVEN SECTORS

This study explores the relationship between Environmental, Social, and Governance (ESG) ratings and financial performance within technology-intensive sectors. Although the link between ESG factors and financial performance is widely recognized, its specific relevance to the Technology and Telecommu...

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Main Authors: ANNALISA FERRARI, FEDERICO CINI, ROSELLA CASTELLANO
Format: Article
Language:English
Published: World Scientific Publishing 2025-06-01
Series:Journal of Financial Management, Markets and Institutions
Subjects:
Online Access:https://www.worldscientific.com/doi/10.1142/S2282717X2550001X
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author ANNALISA FERRARI
FEDERICO CINI
ROSELLA CASTELLANO
author_facet ANNALISA FERRARI
FEDERICO CINI
ROSELLA CASTELLANO
author_sort ANNALISA FERRARI
collection DOAJ
description This study explores the relationship between Environmental, Social, and Governance (ESG) ratings and financial performance within technology-intensive sectors. Although the link between ESG factors and financial performance is widely recognized, its specific relevance to the Technology and Telecommunications sector, which is innovation-driven and has unique characteristics compared to traditional industries, remains largely unexplored. Financial performance is assessed using two key metrics: Return on Investment (ROI) and Conditional Beta (BETA). The dataset comprises a basket of firms listed in the Euro Stoxx 600 index for the period 2016–2021. Employing a Machine Learning approach and SHapley Additive exPlanations (SHAP) values for model interpretability, the study, leveraging covariate analysis, uncovers patterns and reveals how ESG factors contribute to shaping financial outcomes. The findings suggest that ESG considerations, particularly Social(S) factors, are important in driving financial performance in high-growth, innovation-driven companies.
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institution Kabale University
issn 2282-717X
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publishDate 2025-06-01
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series Journal of Financial Management, Markets and Institutions
spelling doaj-art-7e7726501214483293d3b1eaecfbbe4e2025-08-20T03:51:19ZengWorld Scientific PublishingJournal of Financial Management, Markets and Institutions2282-717X2025-06-01130110.1142/S2282717X2550001XBEYOND TRADITIONAL METRICS: ESG AND FINANCIAL PERFORMANCE IN INNOVATION-DRIVEN SECTORSANNALISA FERRARI0FEDERICO CINI1ROSELLA CASTELLANO2Department of Law and Economics, University of Roma Unitelma Sapienza, Piazza Sassari 4, Roma 00161, ItalyPhD School in Social Sciences and Economics, Sapienza University of Rome, Piazzale Aldo Moro 5, Roma 00185, ItalyDepartment of Law and Digital Society, University of Roma Unitelma Sapienza, Piazza Sassari 4, Roma 00161, ItalyThis study explores the relationship between Environmental, Social, and Governance (ESG) ratings and financial performance within technology-intensive sectors. Although the link between ESG factors and financial performance is widely recognized, its specific relevance to the Technology and Telecommunications sector, which is innovation-driven and has unique characteristics compared to traditional industries, remains largely unexplored. Financial performance is assessed using two key metrics: Return on Investment (ROI) and Conditional Beta (BETA). The dataset comprises a basket of firms listed in the Euro Stoxx 600 index for the period 2016–2021. Employing a Machine Learning approach and SHapley Additive exPlanations (SHAP) values for model interpretability, the study, leveraging covariate analysis, uncovers patterns and reveals how ESG factors contribute to shaping financial outcomes. The findings suggest that ESG considerations, particularly Social(S) factors, are important in driving financial performance in high-growth, innovation-driven companies.https://www.worldscientific.com/doi/10.1142/S2282717X2550001XESG ratingsfinancial performancetechnology-intensive companiesmachine learning
spellingShingle ANNALISA FERRARI
FEDERICO CINI
ROSELLA CASTELLANO
BEYOND TRADITIONAL METRICS: ESG AND FINANCIAL PERFORMANCE IN INNOVATION-DRIVEN SECTORS
Journal of Financial Management, Markets and Institutions
ESG ratings
financial performance
technology-intensive companies
machine learning
title BEYOND TRADITIONAL METRICS: ESG AND FINANCIAL PERFORMANCE IN INNOVATION-DRIVEN SECTORS
title_full BEYOND TRADITIONAL METRICS: ESG AND FINANCIAL PERFORMANCE IN INNOVATION-DRIVEN SECTORS
title_fullStr BEYOND TRADITIONAL METRICS: ESG AND FINANCIAL PERFORMANCE IN INNOVATION-DRIVEN SECTORS
title_full_unstemmed BEYOND TRADITIONAL METRICS: ESG AND FINANCIAL PERFORMANCE IN INNOVATION-DRIVEN SECTORS
title_short BEYOND TRADITIONAL METRICS: ESG AND FINANCIAL PERFORMANCE IN INNOVATION-DRIVEN SECTORS
title_sort beyond traditional metrics esg and financial performance in innovation driven sectors
topic ESG ratings
financial performance
technology-intensive companies
machine learning
url https://www.worldscientific.com/doi/10.1142/S2282717X2550001X
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