The effect of corporate sustainability performance on the relationship between corporate efficiency strategy and corporate financial performance

Past research has shown the importance of corporate sustainability performance to corporate financial performance. However, little is known about the mediating effect of corporate sustainability performance on the relationship between efficiency strategy and corporate financial performance. This...

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Main Author:	Albatayneh, Rafat Mohd Soudki
Format:	Thesis
Language:	eng eng
Published:	2014
Subjects:	HD2709-2930.7 Corporations HD58.9 Organizational Effectiveness.
Online Access:	https://etd.uum.edu.my/4352/1/s92225.pdf https://etd.uum.edu.my/4352/2/s92225_abstract.pdf
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id	my-uum-etd.4352
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Ishak, Zuaini Muhammad Jamil, Che Zuriana
topic	HD2709-2930.7 Corporations HD58.9 Organizational Effectiveness.
spellingShingle	HD2709-2930.7 Corporations HD58.9 Organizational Effectiveness. Albatayneh, Rafat Mohd Soudki The effect of corporate sustainability performance on the relationship between corporate efficiency strategy and corporate financial performance
description	Past research has shown the importance of corporate sustainability performance to corporate financial performance. However, little is known about the mediating effect of corporate sustainability performance on the relationship between efficiency strategy and corporate financial performance. This study fills the gap by investigating the relationship between efficiency strategy, sustainability performance and corporate financial performance of the service and the industry sectors in Jordan. Corporate efficiency strategy is measured through two dimensions, namely socio-efficiency and ecoefficiency. Corporate sustainability performance is also measured through two dimensions, namely corporate social performance and corporate environmental performance, while the measurement of the corporate financial performance is based on ROI (return on investment), ROA (return on asset), sales growth and profit growth. The data were obtained by means of a mail survey sent directly to company managers involved in social and environmental performance. The questionnaires were sent to 232 service and industry companies listed on the Amman Stock Exchange in 2011, and 101 or 43.5 percent of them responded. The analysis used the linear and multiple regressions of analysis of the data. The study contributed to the sustainability literature by showing that sustainability performance and efficiency strategy lead to greater financial performance. Corporate sustainability performance was found to be partially mediating the relationship between efficiency strategy and the financial performance model. The findings of this study, while contributing to the body of knowledge of the importance of sustainability performance, also assist the company managers in their sustainability efforts and in applying efficiency strategy to company operations.
format	Thesis
qualification_name	Ph.D.
qualification_level	Doctorate
author	Albatayneh, Rafat Mohd Soudki
author_facet	Albatayneh, Rafat Mohd Soudki
author_sort	Albatayneh, Rafat Mohd Soudki
title	The effect of corporate sustainability performance on the relationship between corporate efficiency strategy and corporate financial performance
title_short	The effect of corporate sustainability performance on the relationship between corporate efficiency strategy and corporate financial performance
title_full	The effect of corporate sustainability performance on the relationship between corporate efficiency strategy and corporate financial performance
title_fullStr	The effect of corporate sustainability performance on the relationship between corporate efficiency strategy and corporate financial performance
title_full_unstemmed	The effect of corporate sustainability performance on the relationship between corporate efficiency strategy and corporate financial performance
title_sort	effect of corporate sustainability performance on the relationship between corporate efficiency strategy and corporate financial performance
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2014
url	https://etd.uum.edu.my/4352/1/s92225.pdf https://etd.uum.edu.my/4352/2/s92225_abstract.pdf
_version_	1747827719688683520
spelling	my-uum-etd.43522022-04-09T23:48:59Z The effect of corporate sustainability performance on the relationship between corporate efficiency strategy and corporate financial performance 2014 Albatayneh, Rafat Mohd Soudki Ishak, Zuaini Muhammad Jamil, Che Zuriana Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HD2709-2930.7 Corporations HD58.9 Organizational Effectiveness. Past research has shown the importance of corporate sustainability performance to corporate financial performance. However, little is known about the mediating effect of corporate sustainability performance on the relationship between efficiency strategy and corporate financial performance. This study fills the gap by investigating the relationship between efficiency strategy, sustainability performance and corporate financial performance of the service and the industry sectors in Jordan. Corporate efficiency strategy is measured through two dimensions, namely socio-efficiency and ecoefficiency. Corporate sustainability performance is also measured through two dimensions, namely corporate social performance and corporate environmental performance, while the measurement of the corporate financial performance is based on ROI (return on investment), ROA (return on asset), sales growth and profit growth. The data were obtained by means of a mail survey sent directly to company managers involved in social and environmental performance. The questionnaires were sent to 232 service and industry companies listed on the Amman Stock Exchange in 2011, and 101 or 43.5 percent of them responded. The analysis used the linear and multiple regressions of analysis of the data. The study contributed to the sustainability literature by showing that sustainability performance and efficiency strategy lead to greater financial performance. Corporate sustainability performance was found to be partially mediating the relationship between efficiency strategy and the financial performance model. The findings of this study, while contributing to the body of knowledge of the importance of sustainability performance, also assist the company managers in their sustainability efforts and in applying efficiency strategy to company operations. 2014 Thesis https://etd.uum.edu.my/4352/ https://etd.uum.edu.my/4352/1/s92225.pdf text eng public https://etd.uum.edu.my/4352/2/s92225_abstract.pdf text eng public Ph.D. doctoral Universiti Utara Malaysia Abdul Rashid, Salwa H, Evans, Stephen, & Longhurst, Philip. (2008). A comparison of four sustainable manufacturing strategies. International Journal of Sustainable Engineering, 1(3), 214-229. ACCA (1997). Guide to environment and energy reporting and accounting 1997. London: The Association of Chartered Certified Accountants. Advisors, Innovest Strategic Value. (2003). 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