Analysis of Moderation and Co-Moderation Effects on Waste Information Disclosure and Financial Performance Connection: A Way to Ensure Sustainable Business for SMEs

Victoria Bogdan, Dorina-Nicoleta Popa and Luminita Rus

Eastern European Economics, 2025, vol. 63, issue 5, 803-827

Abstract: Financial and Environmental, Social and Governance (ESG) performance of sustainable businesses from environmentally sensitive industries and their impact on society has traditionally focused on large companies but has increased in importance for SMEs. To investigate and follow the strengthening of the relationship between waste information disclosure and financial performance, this paper examines the moderation and co-moderation effects of productivity, environmentally sensitive status industry, and board size on firms in Romania. Results revealed that increased board size and a higher degree of waste information disclosure are associated with decreased profitability ratios. When economic productivity grows, a higher degree of waste information disclosure enhances the financial performance of companies.

Date: 2025
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DOI: 10.1080/00128775.2024.2423929

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