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ESG Scores and Its Impact on Firm Performance: Study from Nifty100 Firms

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IIM Kozhikode Society & Management Review

Published online on

Abstract

IIM Kozhikode Society & Management Review, Volume 15, Issue 1, Page 65-77, January 2026.
The study examines how environmental, social and governance (ESG) scores impact the operational, financial and market performance of firms indexed in the Nifty 100 index for short and long observation periods. Return on assets (ROA), return on equity (ROE)...