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Record W4416624416 · doi:10.3390/jrfm18120666

RETRACTED: Impact of Environmental, Social, and Governance Parameters on Financial Performance of Firms: A Cross-Country Analysis

2025· article· en· W4416624416 on OpenAlexvenueno aff
Souvik Banerjee, Amarnath Mitra, Shalini Aggarwal

Post-publication record

OpenAlex flags this work as retracted, but it carries no matching Retraction Watch record in this frame.

Bibliographic record

VenueJournal of risk and financial management · 2025
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicCorporate Social Responsibility Reporting
Canadian institutionsnot available
Fundersnot available
KeywordsCorporate governanceEmerging marketsChinaContext (archaeology)Developing countryFinancial ratio

Abstract

fetched live from OpenAlex

The investor community has emphasized the role of firms’ environmental, social, and governance (ESG) practices in the last few years. The present study is motivated by existing studies that have not provided conclusive evidence on the relationship between a firm’s ESG practices and financial performance and whether a country’s economic development status influences this relationship. This study used data from 1917 non-financial firms across the top 13 countries over 10 years to investigate. The results conclusively indicate that the ESG score, by and large, positively impacts firms’ financial performance. The further examination of the results shows that while the impact is positive in the context of developed countries, in the case of firms from emerging economies such as China and India, the ESG score does not impact their financial performance, indicating that for emerging economies, growth takes precedence over ESG concerns. Overall, this study concludes that a country’s economic development status does influence the relationship between a firm’s ESG practices and financial performance.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.003
metaresearch head score (Gemma)0.011
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.014
Threshold uncertainty score0.027

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0030.011
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.001
Bibliometrics0.0020.002
Science and technology studies0.0000.001
Scholarly communication0.0010.001
Open science0.0010.001
Research integrity0.0000.001
Insufficient payload (model declined to judge)0.0030.001

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.008
GPT teacher head0.249
Teacher spread0.241 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designObservational
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations2
Published2025
Admission routes1
Has abstractyes

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