Linking sustainability practices to financial outcomes and operational efficiency: a quantitative study in the global FMCG sector
Rizzo, Niccolò (A.A. 2024/2025) Linking sustainability practices to financial outcomes and operational efficiency: a quantitative study in the global FMCG sector. Tesi di Laurea in Financial reporting and performance measurement, Luiss Guido Carli, relatore Giovanni Fiori, pp. 98. [Master's Degree Thesis]
Full text for this thesis not available from the repository.
Abstract/Index
Background: ESG in the fast-moving consumer goods industry. The tension between purpose and performance. Research motivation and gap in literature. Literature review. The ESG–financial performance link. ESG dimensions and sector-specific relevance. Sector-specific ESG pressures in the FMCG industry. Decomposing ESG: environmental, social and governance pillars. Theoretical underpinnings. Conceptual framework and hypotheses development. Data and variable construction. Data sources and sample selection. Dependent variables: return on assets and COGS. Independent variables: ESG dimensions in practice. Control variables. Methodology. Econometric strategy and model specification. Variable operationalization and expected signs. Results. Descriptive statistics and correlation analysis. Fixed vs. Random effects: model selection and justification. Industry-specific interaction model: emissions and sectoral heterogeneity. Regional heterogeneity: emissions and geographic interaction effects. Discussion. Data and scope limitations & methodological constraints. Opportunities for longitudinal and multi-market studies. Strategic implications for FMCG firms. Implications for managers, investors and policymakers.
References
Bibliografia: pp. 83-98.
| Thesis Type: | Master's Degree Thesis |
|---|---|
| Institution: | Luiss Guido Carli |
| Degree Program: | Master's Degree Programs > Master's Degree Program in Management, English language (LM-77) |
| Chair: | Financial reporting and performance measurement |
| Thesis Supervisor: | Fiori, Giovanni |
| Thesis Co-Supervisor: | Pierini, Lucia |
| Academic Year: | 2024/2025 |
| Session: | Summer |
| Deposited by: | Alessandro Perfetti |
| Date Deposited: | 15 Jan 2026 13:17 |
| Last Modified: | 15 Jan 2026 13:17 |
| URI: | https://tesi.luiss.it/id/eprint/44700 |
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