عنوان مقاله English
نویسندگان English
Purpose: In today's business environment, understanding internal factors influencing Sustainability Performance is increasingly important. The main objective of this study is to investigate the impact of creative corporate culture on Environmental, Social, and Governance (ESG) performance.
Methodology: Focusing on Iran as a developing market, this research examines a sample of 164 companies listed on the Tehran Stock Exchange between 2017 and 2023. A key contribution of this study is the novel use of textual analysis to quantify innovative culture and CSR performance based on annual management reports. Hypotheses were tested via panel data regression, while the Generalized Method of Moments (GMM) framework was utilized to mitigate endogeneity concerns and ensure the robustness of the empirical findings.
Findings: The results reveal that a creative corporate culture has a significant and positive impact on enhancing corporate ESG performance. This finding suggests that companies with a creativity-oriented culture are more committed to sustainability principles and social responsibility.
Conclusion and Implications: By providing empirical evidence from an emerging and developing market, this study fills the existing research gap and demonstrates that creative culture is a strategic driver for corporate sustainability. The findings offer important practical implications for managers, boards of directors, and policymakers regarding aligning innovation with sustainable development goals and strengthening corporate governance
کلیدواژهها English