“Overall ESG performance—particularly its environmental and social dimensions—is positively associated with firm profitability, measured by return on assets (ROA).”

[COMMENTARY] Here is another study showing that good corporate ESG performance equates with strong corporate financial performance! Hence, why not consider a company’s ESG performance in assessing whether it is a good investment or not?
When does ESG pay off? Evidence from U.S. firms with heterogeneous dividend policies and CSR governance, by Najoua Talbi, February 20, 2026, International Journal of Disclosure and Governance.