Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/318591 
Year of Publication: 
2025
Citation: 
[Journal:] Amfiteatru Economic [ISSN:] 2247-9104 [Volume:] 27 [Issue:] 68 [Year:] 2025 [Pages:] 196-213
Publisher: 
The Bucharest University of Economic Studies, Bucharest
Abstract: 
The research aimed to identify key factors within the social (S) pillar of ESG and quantify their influence on the perception of a firm's long-term financial performance. The study covered the V4 countries, focusing on the views of business owners and managers, collected in February 2024, on the role of the social pillar in sustainable growth. LRM tested the statistical hypotheses. The results of the V4 countries revealed that a positive perception of company sustainability is primarily shaped by transparent ESG reporting, fair employee evaluation, work-life balance standards, respect for human rights, and strong community relations. Transparent reporting emerged as the most significant factor in determining positive attitudes toward sustainability. Although building good community relations and respecting human rights were less frequently cited, they still play an important role. Fair employee appraisal and work-life balance standards were also essential in shaping a company s positive stance on sustainability.
Subjects: 
SMEs
ESG concept
ESG social pillar
employees
external social environment
JEL: 
C83
L20
M41
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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