Interpretations of the four quadrants of the disclosure–performance analysis (DPA) matrix
| Quadrant | Levels of environmental and social sustainability disclosure and financial performance measures | Interpretation |
|---|---|---|
| Leaders | High-High | Firms with a higher level of both sustainability have a higher level of financial performance |
| Opportunists | Low-High | Firms with a low level of sustainability disclosure have a higher level of financial performance |
| Laggards | Low-Low | Firms with a low level of both sustainability disclosure have a lower level of financial performance |
| Challengers | High-Low | Firms with a high level of sustainability disclosure have a lower level of financial performance |
| Quadrant | Levels of environmental and social sustainability disclosure and financial performance measures | Interpretation |
|---|---|---|
| Leaders | High-High | Firms with a higher level of both sustainability have a higher level of financial performance |
| Opportunists | Low-High | Firms with a low level of sustainability disclosure have a higher level of financial performance |
| Laggards | Low-Low | Firms with a low level of both sustainability disclosure have a lower level of financial performance |
| Challengers | High-Low | Firms with a high level of sustainability disclosure have a lower level of financial performance |
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