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The effect of corporate sustainability performance on the relationship between corporate efficiency strategy and corporate financial performance

Albatayneh, Rafat Mohd Soudki (2014) The effect of corporate sustainability performance on the relationship between corporate efficiency strategy and corporate financial performance. PhD. thesis, Universiti Utara Malaysia.

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Abstract

Past research has shown the importance of corporate sustainability performance to corporate financial performance. However, little is known about the mediating effect of corporate sustainability performance on the relationship between efficiency strategy and corporate financial performance. This study fills the gap by investigating the relationship between efficiency strategy, sustainability performance and corporate financial performance of the service and the industry sectors in Jordan. Corporate efficiency strategy is measured through two dimensions, namely socio-efficiency and ecoefficiency. Corporate sustainability performance is also measured through two dimensions, namely corporate social performance and corporate environmental performance, while the measurement of the corporate financial performance is based on ROI (return on investment), ROA (return on asset), sales growth and profit growth. The data were obtained by means of a mail survey sent directly to company managers involved in social and environmental performance. The questionnaires were sent to 232 service and industry companies listed on the Amman Stock Exchange in 2011, and 101 or 43.5 percent of them responded. The analysis used the linear and multiple regressions of analysis of the data. The study contributed to the sustainability literature by showing that sustainability performance and efficiency strategy lead to greater financial performance. Corporate sustainability performance was found to be partially mediating the relationship between efficiency strategy and the financial performance model. The findings of this study, while contributing to the body of knowledge of the importance of sustainability performance, also assist the company managers in their sustainability efforts and in applying efficiency strategy to company operations.

Item Type: Thesis (PhD.)
Uncontrolled Keywords: Efficiency strategy, sustainability performance, social performance, environmental performance, corporate financial performance
Subjects: H Social Sciences > HD Industries. Land use. Labor. > HD2709-2930.7 Corporations
H Social Sciences > HD Industries. Land use. Labor. > HD58.9 Organizational Effectiveness.
Divisions: Othman Yeop Abdullah Graduate School of Business
Depositing User: Mr. Badrulsaman Hamid
Date Deposited: 01 Mar 2015 03:17
Last Modified: 14 Apr 2016 02:47
URI: http://etd.uum.edu.my/id/eprint/4352

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