Abstract
Firm performance has traditionally been evaluated on the basis of financial results; if a company achieved a profit or managed to increase profit levels, this was believed to indicate that it was doing well. However, it is now considered advisable to focus not only on the purely economic aspects of organizations, but also to assess the effects of a firm's actions from an environmental and social point of view.
Highlights
The way society has evolved in recent years has led to a growing awareness that the traditional economy does not address the current needs, as it fails to consistently account for changes in the social and environmental context
The aim of this article is twofold: on the one hand, it seeks to assess the differences in firm performance between firms that belong to the Economy of the Common Good (ECG) and those that do not; on the other hand, it studies the extent to which incorporating the gender perspective can affect the abovementioned aspects
This paper aims to analyse whether firms' financial variables, grouped into elements of profitability, risk and size—that is, the performance of the firm— have any notable effect on the probability of them belonging to the ECG
Summary
Different social movements have emerged in various countries They present an alternative vision of economic relations, a concern for the environmental aspects resulting from the actions of economic agents and a desire to tackle the societal shortcomings stemming from the regular activities that take place in the society. This framework encompasses a number of different alternative models, including the Economy of the Common Good (ECG). The ECG model follows the sustainability criteria set out in the report "Our Common Future", better known as the Brundtland report, which defined sustainable development as meeting "the needs of the
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