Перцепције ЕСГ у корпоративној сфери: постоје ли разлике у зависности од величине предузећа, пола власника/менаџера и трајања пословања?
Sažetak
Овај рад истражује корпоративне перцепције ESG концепта и упоређује налазе кроз три димензије: величину предузећа, пол менаџера и дужину трајања пословања. Истраживање је усмерено на утицај ESG фактора на финансијске перформансе, управљање ризиком и њихову практичну примену у пословању. Истраживање је цпроведено у марту 2024. године и обухватило 650 испитаника из Чешке и Словачке Републике. Резултати показују да већа предузећа имају већу способност за ефективну имплементацију ESG пракси и остваривање користи у виду побољшаних дугорочних финансијских перформанси и ефикаснијег управљања ризиком. Величина предузећа показала се као значајан фактор у формирању перцепције ESG-а, док пол менаџера није имао јасан утицај на ставове према ESG концепту. Ипак, трајање пословања играло је кључну улогу, при чему су искуснија предузећа показала снажнију повезаност између ESG активности и финансијских исхода. Разлике између Словачке и Чешке указују на то да регионални и секторски фактори могу утицати на корпоративне перспективе ESG-а. У целини, истраживање наглашава да се перцепција и примена ESG-а разликују у зависности од карактеристика предузећа и контекста
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