<efrbr:recordSet xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:efrbr="http://vfrbr.info/efrbr/1.1" xmlns:efrbr-work="http://vfrbr.info/efrbr/1.1/work" xmlns:efrbr-expression="http://vfrbr.info/efrbr/1.1/expression" xmlns:efrbr-manifestation="http://vfrbr.info/efrbr/1.1/manifestation" xmlns:efrbr-person="http://vfrbr.info/efrbr/1.1/person" xmlns:efrbr-corporateBody="http://vfrbr.info/efrbr/1.1/corporateBody" xmlns:efrbr-concept="http://vfrbr.info/efrbr/1.1/concept" xmlns:efrbr-structure="http://vfrbr.info/efrbr/1.1/structure" xmlns:efrbr-responsible="http://vfrbr.info/efrbr/1.1/responsible" xmlns:efrbr-subject="http://vfrbr.info/efrbr/1.1/subject" xmlns:efrbr-other="http://vfrbr.info/efrbr/1.1/other" xsi:schemaLocation="http://vfrbr.info/efrbr/1.1 http://vfrbr.info/schemas/1.1/efrbr.xsd"><efrbr:entities><efrbr-work:work identifier="http://purl.tuc.gr/dl/dias/32778D38-7F71-4074-A77F-92A4BD9B6AD1"><efrbr-work:titleOfTheWork>A multi-criteria comparison of financial performance between sustainable and non-sustainable companies</efrbr-work:titleOfTheWork></efrbr-work:work><efrbr-expression:expression identifier="http://purl.tuc.gr/dl/dias/32778D38-7F71-4074-A77F-92A4BD9B6AD1"><efrbr-expression:titleOfTheExpression>A multi-criteria comparison of financial performance between sustainable and non-sustainable companies</efrbr-expression:titleOfTheExpression><efrbr-expression:formOfExpression vocabulary="DIAS:TYPES">
            Κεφάλαιο σε Βιβλίο
            Book Chapter
         </efrbr-expression:formOfExpression><efrbr-expression:dateOfExpression type="issued">2024-10-30</efrbr-expression:dateOfExpression><efrbr-expression:dateOfExpression type="published">2022</efrbr-expression:dateOfExpression><efrbr-expression:languageOfExpression vocabulary="iso639-1">en</efrbr-expression:languageOfExpression><efrbr-expression:summarizationOfContent>The purpose of this study is to examine whether Greek companies that apply Environmental, Social, and Governance (ESG) criteria in their activities show better financial performance than companies that do not apply such criteria. The analysis considers 10 financial indicators for a sample of 56 Greek companies. With the application of the multi-criteria UTADIS method, the differences between the two groups of companies are examined. The results show that companies that apply ESG criteria seem to show a better financial performance in certain financial ratios, while the other indicators show indifference between the two categories of companies.</efrbr-expression:summarizationOfContent><efrbr-expression:useRestrictionsOnTheExpression type="creative-commons">http://creativecommons.org/licenses/by/4.0/</efrbr-expression:useRestrictionsOnTheExpression><efrbr-expression:note type="book edition">1</efrbr-expression:note><efrbr-expression:note type="book series"/><efrbr-expression:note type="book title">Recent trends in financial engineering: towards more sustainable social impact</efrbr-expression:note></efrbr-expression:expression><efrbr-person:person identifier="http://users.isc.tuc.gr/~meskantar"><efrbr-person:nameOfPerson vocabulary="TUC:LDAP">
            Eskantar Marianna
            Εσκανταρ Μαριαννα
         </efrbr-person:nameOfPerson></efrbr-person:person><efrbr-person:person identifier="http://users.isc.tuc.gr/~mdoumpos"><efrbr-person:nameOfPerson vocabulary="TUC:LDAP">
            Doumpos Michail
            Δουμπος Μιχαηλ
         </efrbr-person:nameOfPerson></efrbr-person:person><efrbr-person:person identifier="http://users.isc.tuc.gr/~aliadaki1"><efrbr-person:nameOfPerson vocabulary="TUC:LDAP">
            Liadaki Angeliki
            Λιαδακη Αγγελικη
         </efrbr-person:nameOfPerson></efrbr-person:person><efrbr-person:person identifier="http://users.isc.tuc.gr/~kzopounidis"><efrbr-person:nameOfPerson vocabulary="TUC:LDAP">
            Zopounidis Konstantinos
            Ζοπουνιδης Κωνσταντινος
         </efrbr-person:nameOfPerson></efrbr-person:person><efrbr-corporateBody:corporateBody identifier="https://v2.sherpa.ac.uk/id/publisher/155"><efrbr-corporateBody:nameOfTheCorporateBody vocabulary="S/R:PUBLISHERS">
            World Scientific Publishing
         </efrbr-corporateBody:nameOfTheCorporateBody></efrbr-corporateBody:corporateBody><efrbr-concept:concept identifier="2F75994B-3DAE-449F-98D5-29EE4625A812"><efrbr-concept:termForTheConcept>
            ESG performance
         </efrbr-concept:termForTheConcept></efrbr-concept:concept><efrbr-concept:concept identifier="CA6C165B-EAD3-4CFD-978E-EE5219991206"><efrbr-concept:termForTheConcept>
            Corporate social responsibility
         </efrbr-concept:termForTheConcept></efrbr-concept:concept><efrbr-concept:concept identifier="37582E4F-55A0-49B3-A759-169175D15AA4"><efrbr-concept:termForTheConcept>
            Financial performance
         </efrbr-concept:termForTheConcept></efrbr-concept:concept><efrbr-concept:concept identifier="68B1580F-FEAF-4E3B-9578-CF040CF15199"><efrbr-concept:termForTheConcept>
            Multi-criteria analysis
         </efrbr-concept:termForTheConcept></efrbr-concept:concept><efrbr-concept:concept identifier="F0FF6A75-80B4-445F-90BB-AF7483A862A3"><efrbr-concept:termForTheConcept>
            ESG criteria
         </efrbr-concept:termForTheConcept></efrbr-concept:concept><efrbr-concept:concept identifier="F7A35A9B-F361-4AB2-926F-DA1CF724F3DC"><efrbr-concept:termForTheConcept>
            Financial indicators
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