Browsing by Subject "Financial capital"

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    Financing businesses for sustainable growth: economic, social, and environmental drivers with a ender approach
    (Wiley, 2025-06-08) Iglesias-Sánchez, Patricia P.; Nataliia, Meda; Heras Jambrino, Carlos de las; Santos Jaén, José Manuel; Economía Financiera y Contabilidad
    This study examines the relationship between Environmental, Social, and Governance (ESG) practices and financial performance, incorporating a gender perspective. While ESG frameworks enhance investment attractiveness, the role of female leadership remains underexplored. Using a sample of EuroStoxx 300, the data was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The study assessed financial capital, investment attractiveness, and sustainability performance with gender representation as a moderating variable. The results confirm a positive relationship between financial capital and economic/social efficiency, while environmental efficiency presents mixed effects. Female board representation strengthens the link between investment attractiveness and financial capital. These findings contribute to the literature by integrating gender as a strategic factor in ESG-financing research and highlight the practical implication that companies should promote gender-diverse leadership to maximize the financial and strategic benefits of sustainable practices.