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<p>This study examines the relationship between environmental, social, and governance (ESG) factors and firm efficiency of Unity Software Inc.’s suppliers, customers, and partners from 2010 to 2021. We apply a network data envelopment analysis to measure firm efficiency across a three-stage production process. Second, we investigate how ESG factors are associated with firm efficiency using a generalized additive model (GAM). The GAM results reveal a nonlinear relationship between ESG factors and firm efficiency, although it does not follow a clear U- or inverted U-shaped pattern. Overall, this study contributes to stakeholder theory by using a unique dataset to demonstrate the link between ESG performance and firm efficiency and highlighting ESG strategies that may improve/degrade firm efficiency in converting resources into business outcomes.</p>

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Nonlinear relationship between ESG factors and firm efficiency among unity software’s affiliates

  • 期刊论文

  • 出版模式：

    开放获取

  • 发表日期：

    2025年5月26日

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  • Qian Long Kweh,
  • Irene Wei Kiong Ting,
  • Wen-Min Lu,
  • Jawad Asif,
  • Hanh Thi My Le

摘要

This study examines the relationship between environmental, social, and governance (ESG) factors and firm efficiency of Unity Software Inc.’s suppliers, customers, and partners from 2010 to 2021. We apply a network data envelopment analysis to measure firm efficiency across a three-stage production process. Second, we investigate how ESG factors are associated with firm efficiency using a generalized additive model (GAM). The GAM results reveal a nonlinear relationship between ESG factors and firm efficiency, although it does not follow a clear U- or inverted U-shaped pattern. Overall, this study contributes to stakeholder theory by using a unique dataset to demonstrate the link between ESG performance and firm efficiency and highlighting ESG strategies that may improve/degrade firm efficiency in converting resources into business outcomes.