Investment in companies that leverage superior environmental, social, and governance (ESG) performance to enhance financial results would increase if mainstream investors could discern whether companies' ESG strategies help, hurt, or have minimal impact on financial performance. We propose ESG...

Performance measurement comprises several metrics and applications used as a benchmark in business sectors for both internal and external users. For managers, it expresses whether company's targets are reached and as a way of evaluating risks and returns for shareholders. A variety of...