000			01774nam a22001217a 4500
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100			_aAshida, A. P Afsal, E. M. and Mohammed, Roshif. U _958435
245			_bCapital structure decision and environmental, social and governance: Insights from India. _aSouth Asian Journal of Socio-Political Studies
300			_a26(1), Jul-Dec, 2025: p.93-99
520			_aThe purpose of this research is to investigate empirically how decisions regarding capital structure impact sustainable practices as a gauge of Environmental, Social, and Governance (ESG) performance among Indian companies which are included in the Nifty 100 ESG index. In this group, the 30 companies with the highest ESG scores from 2020 to 2024 are selected to study how their financial performance is impacted by their capital structure choices. The research variables are analyzed using multiple regression and a correlation matrix to identify the connection between capital structure and ESG. The study shows a complex relationship between a company's capital structure and its ESG performance. Total debt negatively affects overall ESG performance, but social and governance pillars positively relate to long-term and short-term debt, respectively. Profitability metrics like Return on Assets and Return on Equity also significantly impact ESG performance, suggesting trade-offs between financial returns and sustainability. Business executives should align financial planning with sustainability goals to enhance future wealth. Investors need to consider ESG disclosures and performance when assessing a company's value.- Reproduced https://sajospsglobal.com/current.html
773			_aSouth Asian Journal of Socio-Political Studies
942			_cAR