Business Performability in the Sustainable Development Imperative. Factorial Analysis on the Performance of Asset Utilizations

Dobre Elena-Gabriela (), Teodorescu Dana () and Ioanas Corina ()
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Dobre Elena-Gabriela: University of Economic Studies, Bucharest, Romania
Teodorescu Dana: University of Economic Studies, Bucharest, Romania
Ioanas Corina: University of Economic Studies, Bucharest, Romania

Proceedings of the International Conference on Business Excellence, 2025, vol. 19, issue 1, 2587-2600

Abstract: The future of sustainable economic development asserts one equitable administration of the Environment, Social, and Governance (ESG) pillars. Under these circumstances, the sustainable objectives involve a long-term execution with a capitalization of performance over time. One important literature customizes young and limited sustainable reglementations, and during these conditions, the achievements are cost assessment in disfavor of investments. Although the performance in sustainable development is significantly scientifically capitalized, in performability the benefits are determined under the probability of efficiency use in specific time and environment conditions. In line with this assumption, the goal of the paper is to analyse the effects of sustainable development that might significantly influence the assets’ performance capitalized in efficiency of assets utilization, and deflating profitability. The study performs an accountability analysis of financial data reported by European public companies between 2015-2023, factorial developed with the product of return on sales rate and income rate for measuring assets utilization performance. To grasp the effects of asset economic tilization, their ability in deflating profitability was performed. Key acting in the paper includes an analysis of the impact of ESG pillars, green buildings, and reporting scope accomplished on the performance of the assets. The analytical trajectory of the ESG score was consolidated by reporting scope effects, considering that performance is affected by reporting attributes. The results map disclose that sustainable development performability exceeds the presentation date limits and ranks green buildings significantly in deflating profitability, noting the causal relationship between utilization and yield effects. While ESG intangible pillars (reporting scope, score) exert significant effects on assets utilization performance, green buildings are meaningful for the results of asset utilization. The paper highlights the importance of the sustainable strategy put into their specific action: green buildings, investments, dates, and reporting in a governance oriented towards economic efficiency and sustainable growth.

Keywords: Sustainable development; diversity; profitability; green investment; green buildings (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:poicbe:v:19:y:2025:i:1:p:2587-2600:n:1022

DOI: 10.2478/picbe-2025-0200

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