ESG and financial performance via uncertain mining technology: do Multilatinas contribute to the sustainability of the region?

IF 2.3 Q2 ECONOMICS
Carlos Alexander Grajales, Katherine Albanés Uribe
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引用次数: 0

Abstract

PurposeThis paper proposes a methodology based on an uncertain mining technology that identifies the linguistic relationships of ESG and its components with a financial performance metric to help the sustainability diagnosis of a region, specifically Latin America.Design/methodology/approachFirst, based on a relevant dataset of companies in a region, a procedure is formulated whereby an uncertain mining technology extracts the mathematically significant linguistic relationships of ESG and its components with a financial performance metric. Second, a knowledge management process is designed based on the linguistic summaries obtained from the mining process. As a final step and drawing upon the two preceding processes, a diagrammatic system of signals is proposed for diagnosing the sustainability of the region as contributed by its companies.FindingsAfter this methodology is instantiated on a group of Multilatinas, it is observed that their sustainability contributions to the region are limited and that none of the identified linguistic relationships between ESG and the financial performance metric are favorable for the region.Originality/valueThis is the first proposal of its kind and it can be applied to any region of the world to assess the financial performance of its companies regarding their ESG commitments. In addition, it enables the region to comprehensively monitor compliance with the 2030 SDG agenda.
通过不确定的采矿技术实现环境、社会和公司治理与财务绩效:多拉塔纳公司是否为本地区的可持续发展做出了贡献?
目的 本文提出了一种基于不确定挖掘技术的方法,该技术可识别环境、社会和公司治理(ESG)及其组成部分与财务业绩指标之间的语言关系,以帮助对某一地区(特别是拉丁美洲)的可持续发展进行诊断。其次,根据挖掘过程中获得的语言摘要设计知识管理流程。最后,在前两个过程的基础上,提出了一个信号图解系统,用于诊断企业对该地区可持续发展的贡献。研究结果在对一组多拉塔纳公司实施该方法后,发现这些公司对该地区可持续发展的贡献有限,而且在 ESG 与财务业绩指标之间确定的语言关系中,没有一个对该地区有利。原创性/价值:这是首个同类建议,可应用于世界任何地区,以评估其公司在环境、社会和公司治理承诺方面的财务业绩。此外,它还能使该地区全面监测 2030 年可持续发展目标议程的遵守情况。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
Journal of Economics, Finance and Administrative Science
Journal of Economics, Finance and Administrative Science Economics, Econometrics and Finance-Economics, Econometrics and Finance (all)
CiteScore
5.10
自引率
20.80%
发文量
23
审稿时长
12 weeks
期刊介绍: The Universidad ESAN, with more than 50 years of experience in the higher education field and post graduate studies, desires to contribute to the academic community with the most outstanding pieces of research. We gratefully welcome suggestions and contributions from business areas such as operations, supply chain, economics, finance and administration. We publish twice a year, six articles for each issue.
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