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Opis: This article examines the effect of eco-efficiency on corporate return on assets (ROA). The paper aimed to analyse whether corporate eco-efficiency performance (represented by energy consumption, water consumption, carbon emission and waste generation) affects the performance of ROA. Data on the eco-efficiency and ROA was collected from fourteen food and beverage companies listed in the Johannesburg Stock Exchange for a period of ten years (2012 to 2021). Using the STATA Software, the data was analysed by applying the Generalised Method of Moment (GMM) statistical technique, which enhanced the statistical analysis robustness. Findings from the GMM analysis showed different results. On the one hand, the results indicate that energy and water consumption in the food and beverage companies have a positive (but insignificant) effect on ROA. On the other hand, the results show that waste generation has a negative (but insignificant) effect on ROA; and that carbon emission has a negative and significant effect on ROA.
Ključne besede: environmental accounting, return on assets, financial performance, eco-efficiency, energy consumption, water consumption, carbon emission, waste generation, sales revenue
Objavljeno v RUP: 18.12.2025; Ogledov: 674; Prenosov: 5
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Opis: This paper presents unique survey results with opinions on the competitive supply and efficient energy use, sources of energy and renewable sources of energy. The multivariate factor analysis with three common factors confirms the significance of the price competitive supply of energy, energy costs for the economy, and the sustainable energy supply development and ecological perception in the energy use. Among renewable sources of energy, significance is given to the solar, hydro, biogas, and biomass energy, where the energy useand the renewable energy production in agriculture can play a greater role. Education and promotion activities are expressed as important for strengthening the knowledge, awareness, and social responsibility of the sustainable energy development and the use of renewable sources of energy.
Ključne besede: energy, efficiency, renewable sources, operation management, sustainability, social responsibility
Objavljeno v RUP: 15.10.2013; Ogledov: 6364; Prenosov: 215
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