The effect of companies meeting the requirements of listing in the Egyptian index ESG's responsibility on the value and performance of the company .

Document Type : Original Article

Author

Accounting Department Faculty of Commerce Bani Swaiv University Swaiv Egypt

Abstract

The aim of this research is to study and test the impact of Meet Egyptian Stock Exchange (ESE) listed companies for the listing requirements of corporate responsibility index ESG on the value and performance of the firm. To achieve the objective of this research an applied study was conducted on a sample of (27) non-financial companies listed on ESE and listed ESG index during the time period (2012 - 2015). The result shows no impact of meet ESE companies for the listed requirements of corporate responsibility index ESG on the firm value using (Tobin's Q), and performance of the firm using (ROA). The study found positive impact of the leverage and negative impact of firm size on firm value; also found a positive impact for firm size and negative impact of leverage on performance of the firm.

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