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All Journal INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER) INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Jabida Latuamury
Universitas Pattimura, Indonesia
Religion Humanities Social Sciences

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ANALYSIS OF THE IMPACT OF FINANCIAL PERFORMANCE (ENVIRONMENTAL, SOCIAL, GOVERNANCE) ON COMPANY INVESTMENT RISK Jabida Latuamury; Kathleen Asyera Risakotta; Theresia Febiengry Sitanala
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 1 No. 9 (2024): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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Abstract

The impact of financial performance on a company's investment risk can be very significant. Poor financial performance can cause various risks for a company, including a decline in share value, risk of bankruptcy, and even forced delisting from the stock exchange. Poor financial performance can adversely affect the value of the company. Good financial performance can help increase a company's value and profitability. Effective financial risk management can help Businesses recognize, quantify, and handle risks associated with their financial performance, thereby minimizing their negative impact. ESG is an important factor in business and investment because it helps companies manage risk, build reputation and create favorable effects on society and the environment. A deeper understanding of this concept is key to ensuring that companies and investors can contribute to a more sustainable world. This research in-depth investigates the analysis of the use of the literature research approach to examine how financial performance (environmental, social, and governance) affects the investment risk of a corporation. The definition of financial, environmental, social, and governance performance is covered in this study, along with how financial performance affects firm investment risk and how environmental, social, and governance factors influence financial performance.
GREEN TAX INCENTIVES AND CORPORATE SUSTAINABILITY PERFORMANCE: INTERNATIONAL EVIDENCE Jabida Latuamury; Dwi Kriswantini
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 4 No. 2 (2026): INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20566165

Abstract

This study aims to analyze the relationship between green tax incentives and sustainability performance based on international empirical evidence. Increasing global pressure on climate change, energy transition, and the achievement of the Sustainable Development Goals (SDGs) has prompted various countries to implement environmentally-based fiscal policies to encourage more sustainable business practices. The method used in this study is a literature review, examining various scientific articles, policy reports, and international academic publications that discuss the implementation of green tax incentives and their impact on environmental, social, and corporate governance aspects. The results of the study indicate that green tax incentives, such as tax credits, tax allowances, tax holidays, and super deductions for environmentally friendly investments, contribute positively to encouraging the adoption of green technology, increasing energy efficiency, reducing carbon emissions, and strengthening companies' Environmental, Social, and Governance (ESG) practices. Furthermore, these incentives can reduce investment barriers to sustainable innovation and enhance long-term corporate competitiveness. However, the effectiveness of these policies is strongly influenced by the quality of governance, regulatory certainty, institutional capacity, and the level of corporate awareness of the sustainability agenda.
Co-Authors Dwi Kriswantini Kathleen Asyera Risakotta Theresia Febiengry Sitanala