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

Institutions

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
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

Sustainable Marketing and Green Finance: Integrating ESG Metrics into Financial Reporting and Strategic Branding

Ravi Kumar Bommisetti, Sireesha Nanduri, Elizabeth Chacko, M. Mahadevan et al.
International Journal of Accounting and Economics Studies
Environmental Sustainability in Business
article

Sustainable Marketing and Green Finance: Integrating ESG Metrics into Financial Reporting and Strategic Branding

Ravi Kumar Bommisetti, Sireesha Nanduri, Elizabeth Chacko, M. Mahadevan, D. S. Rao, Venkata Raghu Babu Nallamalli, SreeLakshmi Moorthygari, Mohan Pathuri
article en

Abstract

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.

International Journal of Accounting and Economics StudiesVol. 12(6)
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)
Openalex Percentile: Top 63%
Environmental Sustainability in Business
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.