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Exploring the Impact of Workforce Well-Being and HRM Practices on Financial Performance within the Framework of ESG Accounting

Author

Listed:
  • Muhammed Zakir Hossain

    (Associate Professor, Department of Business Studies, State University of Bangladesh, Bangladesh)

  • Farin Sohana

    (Lecturer, Department of Business Studies, State University of Bangladesh, Dhaka, Bangladesh)

  • Farhana Haque Purnima

    (Lecturer, Department of Business Studies, State University of Bangladesh, Dhaka, Bangladesh)

  • Nusrat Jahan Jui

    (Department of Management, Faculty of Business Studies, University of Dhaka, Dhaka-1000, Bangladesh.)

Abstract

This research explores the critical relationship between workforce well-being, Human Resource Management (HRM) practices, and financial performance within the context of Environmental, Social, and Governance (ESG) accounting. Through a comprehensive quantitative analysis involving 200 employees, the study reveals a strong positive link between employee well-being and financial outcomes, with HRM practices playing a key mediating role. The findings suggest that organizations that prioritize the health, satisfaction, and engagement of their employees not only foster a more productive workforce but also see tangible improvements in financial performance. This study highlights the essential role of HRM-driven well-being initiatives in aligning corporate strategies with ESG objectives, offering businesses a pathway to achieve both financial success and social sustainability. The insights gained provide valuable contributions to the fields of HRM, well-being, and ESG accounting, offering actionable guidance for organizations striving to enhance performance while upholding social responsibility.

Suggested Citation

  • Muhammed Zakir Hossain & Farin Sohana & Farhana Haque Purnima & Nusrat Jahan Jui, 2025. "Exploring the Impact of Workforce Well-Being and HRM Practices on Financial Performance within the Framework of ESG Accounting," Post-Print hal-05736683, HAL.
    • Handle: RePEc:hal:journl:hal-05736683
    DOI: 10.59324/ejmeb.2025.2(3).14
    as

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