Article

THE ROLE OF ESG FACTORS IN INVESTMENT DECISION MAKING AND CORPORATE FINANCIAL PERFORMANCE

Gulsanam KimsanovaAndijon state universitety faculty of law and Economics First-year student of Accounting

Zenodo (CERN European Organization for Nuclear Research)repository2026en

ABI

Abstract

Environmental, Social, and Governance (ESG) factors have become central to modern investment strategies and corporate management. This paper reviews the role of ESG in investment decision-making and its impact on corporate financial performance (CFP) based on recent literature and meta-analyses. The findings generally indicate a positive relationship between strong ESG practices and corporate metrics such as ROA, ROE, firm value, and risk reduction, while portfolio-level investment returns tend to be neutral to slightly positive. Practical implications for investors and companies are discussed.

Topics

Corporate Social Responsibility Reporting Sustainable Finance and Green Bonds Impact of AI and Big Data on Business and Society

Identifiers

DOI: 10.5281/zenodo.19997377

Citations and references

Cited by 00 references

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