Sustainable Marketing and Green Finance: Integrating ESG Metrics into Financial Reporting and Strategic Branding
As sustainability gains significance in the global business landscape, an increasing number of companies are adopting Environmental, Social, and Governance (ESG) frameworks to enhance transparency and strengthen stakeholder relationships. This study looks at how using ESG metrics in branding and financial reporting affects the creation of long-term corporate value. The main goal is to find out how combining ESG initiatives with marketing plans and financial disclosures affects brand equity and financial credibility. There are both qualitative and quantitative parts to the study. This involves a qualitative analysis of ESG reports from 150 multinational corporations and the utilization of quantitative regression methods to examine the impact of ESG integration on brand performance and financial metrics. The Global Reporting Initiative (GRI) set the rules for ESG scores. Return on Assets (ROA) and Tobin's Q were the most important financial measures. The results show that companies with high levels of ESG integration saw a 12.4% increase in ROA and a 0.38 average increase in Tobin's Q compared to companies with low levels of ESG activity. Both changes were statistically significant at p < 0.01. Survey data also showed that companies that closely linked their ESG disclosures to their branding had a brand trust index that was 22% higher. These results show that strategically branded, ESG-focused reporting not only improves financial performance but also makes consumers feel better about the company. Ultimately, the study offers a framework for integrating ESG metrics into financial and marketing strategies, emphasizing ESG's function as both a moral obligation and a source of competitive advantage in the context of responsible capitalism.
Authors
- Ravi Kumar Bommisetti (ORCID: https://orcid.org/0000-0003-1675-2058)
- Sireesha Nanduri (ORCID: https://orcid.org/0000-0001-6015-8414)
- Elizabeth Chacko (ORCID: https://orcid.org/0000-0002-2430-8742)
- M. Mahadevan
- D. S. Rao
- Venkata Raghu Babu Nallamalli
- SreeLakshmi Moorthygari
- Mohan Pathuri
Institutions
- Jain University (IN)
- Sri Venkateswara University (IN)
- Mahatma Gandhi University (IN)
- Krishna University (IN)
- Akal University (IN)
- Mamata Medical College (IN)
- ICFAI Business School (IN)
- School of Business and Management (FR)
- Christ University (IN)
Publication Details
- Journal
- International Journal of Accounting and Economics Studies
- Published
- 2025-10-11
- DOI
- https://doi.org/10.14419/9pp6rt15
- Primary Topic
- Environmental Sustainability in Business
- Type
- article
- Field-Weighted Citation Impact
- 0.00