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Assessing Financial Spillover Effects: ESG as a Catalyst for Industry-Wide Transformation in Sweden
Jönköping University.
Jönköping University.
2025 (English)Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
Sustainable development
Sustainable Development
Abstract [en]

This thesis investigates the financial spillover effects of early ESG (Environmental, Social,and Governance) adoption by Swedish companies. Focusing on the industrial machineryindustry, we examine a two-decade period to see how ESG initiatives influence peer firms' profitability, measured by ROA. Drawing on theories of sustainability contagion andcompetitiveness, we employ a Difference-in-Differences design complemented by panelregression models. The analysis reveals that ESG adoption by first movers is associated witha slightly negative financial response among foreign peers but a significantly positive effectamong Swedish peers. These findings highlight the asymmetric competitive implications ofESG adoption and offer strategic insights for firms and policymakers navigatingsustainability transitions in global supply chains.

Place, publisher, year, edition, pages
2025. , p. 64
Keywords [en]
ESG, Financial Performance, Spillover Effect, Difference-in-Difference
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hj:diva-68032OAI: oai:DiVA.org:hj-68032DiVA, id: diva2:1962989
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Available from: 2025-06-18 Created: 2025-06-02 Last updated: 2025-10-13Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
  • ieee
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  • Other style
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Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf