Date of Award

Spring 5-18-2022

Degree Type


Degree Name

Doctor of Business Administration (DBA)


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First Advisor

Mark L. Frigo

Second Advisor

Ray Whittington

Third Advisor

Willie D. Reddic


Publicly traded companies are coming under increasing pressure from investors and the media to demonstrate their commitment to Environmental, Social, and Governance (ESG) sustainability, and there are many ESG models competing for the attention of the board and senior management team (Burke, 2020, Fatemi, 2017, and Jebe, 2019). In response to this pressure the Sustainability Accounting Standards Board (SASB) has prepared a “Directors’ Guide to the SASB Standards” for eleven industries (Value Reporting Foundation, 2021). The objective of this study was to provide evidence to support the Sustainability Accounting Standards Board’s claim that organizational adoption and strategic focus on its ESG measures will materially improve financial performance. This was accomplished by evaluating key financial performance metrics for companies in the healthcare supply chain sector. As one of eleven industries with SASB standards, the healthcare supply chain was selected to limit the scope of the analysis of this study. This study addressed the five years before adopting SASB measures through the years following the firm’s strategic commitment. The findings in my study do not support the SASB claim that reporting companies experience improved financial performance (H1) and outperform their peers (H2). Further study is warranted.

Previous Versions

May 24 2022