於一九九三年一月一日宣告統合完成之歐洲共同體單一市場，已經成為全 球最大的區域整合市場，其內部的經濟政策，乃對世界各國造成莫大的影 響，其動態亦為世界各國所關注。為了達到市場單一化目標，歐體對於市 場內部的自由競爭情況特別重視，歐洲共同體條約中之競爭規範（第八十 五條至第九十四條），即是對競爭態勢加以管制的法律依據，各會員國為 了增進本國產業的競爭力量，紛紛採行各種國家協助措施，然而各國的此 項措施是否會造成競爭規範的違反？對會員國內、共同體內部產生的是正 面或是負面的影響？對科技研究發展給予國家協助影響為何？。一般而言 ，科技研究發展之國家協助對產業具有正面的影響，並且對競爭態勢的破 壞程度較低，因此也不易違反國際上的補貼法規定，就歐體而言，近年來 逐漸將國家協助運用在科技研究發展上，一些科技產業在世界上更是居領 先的地位，其成果之顯著可見一般。國家協助措施可謂廣泛，舉凡獎勵、 利息優惠、稅賦折扣、低利貸款、保證項目等等，然而各會員國採行各類 措施比重互異，運用在產業的類別方面也不相同，當然產生的效果亦有高 低之別。雖然國家協助措施運用在科技研究發展上產生的問題較少，但是 一些研究發展契約（R&D Contrac t ）存在有國家協助（State Aid）的 要素，而這些要素會產生負面的影響，共同體對此則嚴格管制之。歐洲共 同體對科技發展各方面的努力，反觀我國科技發展的現況，實有諸多尚待 改進之處，就政府協助科技產業方面，尚存在進一步補貼的空間，對於基 礎研究的投入更是目前亟需加強的課題。

在當前競爭日益激烈的網際網路商業環境中，企業對能提升經營績效之創新管理方法與工具的需求更形殷切。尤其在資訊科技快速發展的推波助瀾下，各式新型商品與新穎服務的開發與提供，不但改變了傳統的供需關係，更使企業經營面臨必須全面檢討與不斷創新的壓力。故在知識經濟時代裏，組織的經營重心將是擺在創新上，而新產品的開發又是在創新上最具體的成果，雖然研究發展活動需要投入相當多的資源，但是卻是一個科技公司所依賴維持競爭力的一項企業活動。 　　基於此，故本論文將在知識創新和研發程序二者之間做相關性探討，而所選擇的專案案例是以企業應用軟體研發程序專案為基礎，從此基礎試著以知識創新活動內容的過程中和技術知識特質中，分析出屬於企業應用軟體產業的知識創新活動內容中的行為為何?以及技術知識特質和這些知識創新行為之間關聯性，進而提供以知識創新行為基礎，架構如何發展成功的研發程序模式，來提昇企業競爭力。 　　為了分析客觀起見，所選擇的應用軟體研發程序專案案例將有三種不同個案---1.個案一「ERP導入專案」，2.個案二「企業應用客製化軟體開發專案」，3.個案三「企業協同作業方法論專案」。而這三種不同個案有其三個不同類型---導入程序、客製化軟體開發程序、作業方法論程序。這些不同類型在分析軟體技術知識特質和知識創新活動行為之間關聯性，將試著找出共同點，進而得出本論文的研究發現。 　　從整個論文發展過程中，可知最主要是要發現在企業應用軟體研發程序下的軟體技術知識特質應該運用何種知識創新行為，並以此行為做為企業應用軟體產業在研發程序專案順利完成的成功因素。 / On competitive internet business environment, corporate need innovation management methodology and tool , in order to submit business performance urgently. Especially, sorts of new product and service provide content by information technology development submit rapidly, but also change traditional supply-demand concern, not only corporate business must face to discussing impress with continual innovation totally. On knowledge economic decade, it's important to innovate that organization business aimed, and new product development is physical result in innovation. Maybe R&D activity need input more resources, it is need business R&D activity that one technology corporate maintain competitive. 　　Based on the above mentioned, The text do relate discussion between knowledge innovation and R&D procedure. Its selected case is base on business application software R&D procedure project, with knowledge innovation activity and software technical knowledge nature by these cases, analysis what is its content with knowledge innovation for corporate application software industry, and what is relation between knowledge innovation activity and software technical knowledge nature, more, it design module how to develop success R&D procedure based on knowledge innovation in order to submit corporate competition. 　　Because of analysis seriously. The text select three sorts of cases: case1: ERP implementation project; case2: business application customized development software project; case3: business collaboration process methodology project. The text try to find common item with these different cases in order to obtain research discovery by analysis relation between knowledge innovation activity and software technical knowledge nature. 　　From the text development procedure, it mainly find which knowledge innovation content on software technical knowledge nature for business application software R&D procedure, and take these content to success factory for R&D project on business application software industry.

本研究針對台灣工具機產業廠商，探索其研發專案知識管理對新產品開發績效的影響，及其技術知識特質對知識管理的關聯性。本論文以深入個案訪談法為主要的研究方法，訪談國內具代表地位的二家工具機業大廠之設計及開發部門，並自其中各選擇二個研發專案作為研究對象。 　　本研究歸納分析所得到的研究發現如下： 　　【研究發現一】研發專案知識吸收來源愈多、範圍愈廣、組織學習活動愈多，其新產品開發績效愈高。 　　【研究發現二】研發專案知識創造技術突破愈多、創新價值愈高，其新產品開發績效愈高。 　　【研究發現三】研發專案知識蓄積文件化程度愈高、蓄積活動愈多、累積專案核心能耐愈多，其新產品開發績效愈高。 　　【研究發現四】研發專案知識擴散方式愈多、擴散活動愈多，其新產品開發績效愈高。 　　【研究發現五】技術知識變動程度對研發專案的知識管理有明顯的影響。 　　【研究發現六】技術知識外顯程度對研發專案的知識管理有明顯的影響。 　　【研究發現七】技術知識路徑相依度對研發專案知識管理的影響，似乎不是很明顯。 　　【研究發現八】技術知識模組化程度對研發專案知識管理的影響，似乎不是很明顯。 　　【研究發現九】技術知識複雜化程度對研發專案的知識管理有明顯的影響。 　　因此，本研究建議企業為了提升新產品開發的成效，的確需要強化知識管理，同時其研發部門應設計符合技術知識特質及利於推動知識管理的組織型態與作為。平時應作好內部技術傳承及外部技術來源佈置工作，並在新產品開發不同階段妥善配置適合的資源與人力。 / This research is focused on Taiwan's CNC machine industries for exploring the impacts of knowledge management on the performance of new product development. The influence of the characteristics of technological knowledge on knowledge management is also studied. The research was conducted mainly based on deep case studied. The research subjects include four R&D projects two which are selected from two companies of CNC machine industry. 　　The preliminary conclusions are as follows: 　　1. The more the R&D project knowledge is absorbed from different sources, wide ranges,and multiple organizational learning activities, the better the performance of new product development would be. 　　2. The more the R&D project knowledge creates the technological breakthrough and thenewly added value, the better the performance of new product development would be. 　　3. The more the R&D project knowledge is accumulated with the documentation, the amass of activities, and the core resourcefulness, the better the performance of new product development would be. 　　4. The more the R&D project knowledge is diffused in different patterns and activities, the better the performance of new product development would be. 　　5. There exists a direct relationship between the knowledge management of R&D project and the degree of change of technological knowledge. 　　6. There exists a direct relationship between the knowledge management of R&D project and the degree of explicitness of technological knowledge. 　　7. There doesn't exist a direct relationship between the knowledge management of R&D project and the degree of path dependence of technological knowledge path. 　　8. There doesn't exist a direct relationship between the knowledge management of R&D project and the degree of modualization of technological knowledge. 　　9. There exists a direct relationship between the knowledge management of R&D projects and the degree of complexity of technological knowledge. 　　As a result, it is suggested that the R & D departments of the companies possessed with different characteristics of technological knowledge should design the organizational form and activities that are conformed to the characteristics of technological knowledge for facilitating the practices of knowledge management. 　　The internal technology inheritance and the external technology resource deployment have to be executed ordinarily; and the appropriate resources as well as human powershall be properly allocated in accordance with the different steps of new product development with a view to intensifying the satisfactory result.

This study is to investigate the influence of entrepreneurial activities on teaching at universities. Specifically, the study focuses on entrepreneurial activities' effect on professors' time allocation. The dataset analyzed was constructed from the survey conducted by University of Illinois at Chicago in 1998. The sample was drawn from American academic professional associations' members of the four fields: experimental biology, physics, mathematics, and sociology. Based on the data of 133 professors, the study shows that professors with paid consulting work tend to spend less time in teaching when research activities are controlled. Insignificant are the other variables about entrepreneurial activities: patent application, industry funding, and research collaboration with industry. Also, more research time is likely to result in less teaching time. Insignificant are the other research-related variables: research funding at large and collaborative research in general. In terms of personal and institutional conditions, assistant professors tend to invest more time in teaching than senior professors, but they are likely to reduce more time on teaching than their senior counterparts for increasing research time. Finally, biology and sociology professors tend to allocate less time to teaching than physics and mathematics professors. In a word, entrepreneurial activities and research tend to conflict with teaching at the level of individual professors' time allocation.

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Made available in DSpace on 2016-03-15T19:32:20Z (GMT). No. of bitstreams: 1 Eduardo Frare.pdf: 961050 bytes, checksum: ebc8f1878e5b39a9e1c7c67c56a33eed (MD5) Previous issue date: 2010-08-10 / Fundo Mackenzie de Pesquisa / In the late 1990s, in the context of reform of the Brazilian state was created the model of Social Organization with the aim of expanding the managerial capacity of institutions operating public resources, but whose activities are not exclusive state. In mid 1997, the Brazilian Association of Synchrotron Light Technology - ABTLuS was qualified as an OS to operate the Brazilian Synchrotron Light Laboratory - LNLS, organization object of this Case Study. The adoption of the OS model and the requirements for establishing the parameters for results through the Management Contract signed between the ABTLuS and the Ministry of Science and Technology - MCT, has led to new artifacts management were deployed in the LNLS. Among the major contributions of the OS model is the identification of measures to monitor performance in organizations of Science, Technology and Innovation - C, T & I. The survey was conducted using the qualitative method, exploratory and applied using a procedure to collect data, apply in-depth interviews with a member of the Board, four directors or former directors of LNLS, two group leaders and three agents of the external evaluation organization. The collected data were analyzed using content analysis with triangulation. The research identified key performance measures for monitoring the LNLS which were grouped into two perspectives: i) the strategic and ii) of inducing results. The accompanying measures of the strategy are: i) Legitimacy, ii) Research Results; iii) Reliability of Facilities and iv) Open of Facilities. Accompanying measures known inducers of results was composed by the aggregation of the following categories: i) Human Resources, ii) Financial Resources and iii) Managerial Efficiency. Finally, the thesis presents a conceptual model for monitoring the performance measures for organizations, C, T & I and the practical point of view, suggesting a new framework of performance indicators for the LNLS. / No final da década de 1990, no contexto da Reforma do Estado brasileiro, foi criado o modelo de Organização Social com o objetivo de ampliar a capacidade gerencial de instituições que operam recursos públicos, mas cujas atividades não são exclusivas de Estado. Em meados de 1997, a Associação Brasileira de Tecnologia de Luz Síncrotron ABTLuS foi qualificada como OS para operar o Laboratório Nacional de Luz Síncrotron LNLS, entidade objeto desse estudo de caso. A adoção do modelo de OS e as exigências de estabelecer os parâmetros de resultados por meio do contrato de gestão, firmado entre a ABTLuS e o Ministério da Ciência e Tecnologia - MCT, fez com que novos artefatos gerenciais fossem implantados no LNLS. Dentre as principais contribuições do modelo de OS é a identificação de medidas para o acompanhamento de desempenho em organizações de Ciência, Tecnologia e Inovação C,T&I. A pesquisa foi realizada com o uso do método qualitativo, do tipo exploratório e aplicado, utilizando como procedimento de coleta de dados, entrevistas em profundidade aplicadas com um membro do Conselho de Administração, quatro dirigentes ou ex-dirigentes do LNLS, dois líderes de grupo, e três agentes de avaliação externos à organização. Os dados coletados foram analisados por meio de análise de conteúdo, com triangulação. A pesquisa identificou as principais medidas de desempenho para o acompanhamento do LNLS que foram agrupadas em duas perspectivas: i) a da estratégica propriamente dita e ii) a de indutores de resultados. As medidas de acompanhamento da estratégia foram: i) Legitimidade, ii) Resultados Científicos; iii) Confiabilidade das Instalações; iv) Disponibilidade das Instalações. As medidas de acompanhamento denominadas indutores de resultados foram compostas pela agregação das seguintes categorias: i) Recursos Humanos; ii) Recursos Financeiros; e iii) Eficiência Gerencial. Por fim, a dissertação, apresenta um modelo conceitual para acompanhamento das medidas de desempenho para organizações de C,T&I e do ponto de vista prático sugere-se um novo quadro de indicadores de desempenho para o LNLS.

The research performed throughout this dissertation aims at implementing quantitative methods in order to assess economic and technological performances of firms, i.e. it tries to assess the impacts of the determinants of technological activity on the results of this activity. For this purpose, a representative sample of the most important R&D firms in the world is constituted. The micro-economic nature of the analysis, as well as its international dimension are two main features of this research at the empirical level.<p><p>The second chapter illustrates the importance of R&D investments, patenting activities and other measures of technological activities performed by firms over the last 10 years.<p><p>The third chapter describes the main features as well as the construction of the database. The raw data sample consists of comparable detailed micro-level data on 2676 large manufacturing firms from several countries. These firms have reported important R&D expenditures over the period 1980-1994.<p><p>The fourth chapter explores the dynamic structure of the patent-R&D relationship by considering the number of patent applications as a function of present and lagged levels of R&D expenditures. R&D spillovers as well as technological and geographical opportunities are taken into account as additional determinants in order to explain patenting behaviours. The estimates are based on recently developed econometric techniques that deal with the discrete non-negative nature of the dependent patent variable as well as the simultaneity that can arise between the R&D decisions and patenting. The results show evidence of a rather contemporaneous impact of R&D activities on patenting. As far as R&D spillovers are concerned, these externalities have a significantly higher impact on patenting than own R&D. Furthermore, these effects appear to take more time, three years on average, to show up in patents.<p><p>The fifth chapter explores the contribution of own stock of R&D capital to productivity performance of firms. To this end the usual productivity residual methodology is implemented. The empirical section presents a first set of results which replicate the analysis of previous studies and tries to assess the robustness of the findings with regard to the above issues. Then, further results, based on different sub samples of the data set, investigate to what extent the R&D contribution on productivity differs across firms of different industries and geographic areas or between small and large firms and low and high-tech firms. The last section explores more carefully the simultaneity issue. On the whole, the estimates indicate that R&D has a positive impact on productivity performances. Yet, this contribution is far from being homogeneous across the different dimensions of data or according to the various assumptions retained in the productivity model.<p><p>The last empirical chapter goes deeper into the analysis of firms' productivity increases, by considering besides own R&D activities the impact of technological spillovers. The chapter begins by surveying the alternative ways proposed in the literature in order to asses the effect of R&D spillovers on productivity. The main findings reported by some studies at the micro level are then outlined. Then, the framework to formalize technological externalities and other technological determinants is exposed. This framework is based on a positioning of firms into a technological space using their patent distribution across technological fields. The question of whether the externalities generated by the technological and geographic neighbours are different on the recipient's productivity is also addressed by splitting the spillover variable into a local and national component. Then, alternative measures of technological proximity are examined. Some interesting observations emerge from the empirical results. First, the impact of spillovers on productivity increases is positive and much more important than the contribution of own R&D. Second, spillover effects are not the same according to whether they emanate from firms specialized in similar technological fields or firms more distant in the technological space. Finally, the magnitude and direction of these effects are radically different within and between the pillars of the Triad. While European firms do not appear to particularly benefit from both national and international sources of spillovers, US firms are mainly receptive to their national stock and Japanese firms take advantage from the international stock.<p> / Doctorat en sciences économiques, Orientation économie / info:eu-repo/semantics/nonPublished

EXECUTIVE SUMMARY<p><p>This thesis aims at analysing some aspects of Venture Capital (VC) and high-tech entrepreneurship. The focus is both at the macroeconomic level, comparing venture capital from an international point of view and Technology-Based Small Firms (TBSF) at company and founder’s level in Belgium. The approach is mainly empirical.<p>This work is divided into two parts. The first part focuses on venture capital. First of all, we test the impact of VC on productivity. We then identify the determinants of VC and we test their impact on the relative level of VC for a panel of countries.<p>The second part concerns the technology-based small firms in Belgium. The objective is twofold. It first aims at creating a database on Belgian TBSF to better understand the importance of entrepreneurship. In order to do this, a national survey was developed and the statistical results were analysed. Secondly, it provides an analysis of the role of universities in the employment performance of TBSF.<p>A broad summary of each chapter is presented below.<p><p>PART 1: VENTURE CAPITAL<p><p>The Economic Impact of Venture Capital<p><p>The objective of this chapter is to perform an evaluation of the macroeconomic impact of venture capital. The main assumption is that VC can be considered as being similar in several respects to business R&D performed by large firms. We test whether VC contributes to economic growth through two main channels. The first one is innovation, characterized by the introduction of new products, processes or services on the market. The second one is the development of an absorptive capacity. These hypotheses are tested quantitatively with a production function model for a panel data set of 16 OECD countries from 1990 to 2001. The results show that the accumulation of VC is a significant factor contributing directly to Multi-Factor Productivity (MFP) growth. The social rate of return to VC is significantly higher than the social rate of return to business or public R&D. VC has also an indirect impact on MFP in the sense that it improves the output elasticity of R&D. An increased VC intensity makes it easier to absorb the knowledge generated by universities and firms, and therefore improves aggregate economic performance.<p><p>Technological Opportunity, Entrepreneurial Environment and Venture Capital Development<p><p>The objective of this chapter is to identify the main determinants of venture capital. We develop a theoretical model where three main types of factors affect the demand and supply of VC: macroeconomic conditions, technological opportunity, and the entrepreneurial environment. The model is evaluated with a panel dataset of 16 OECD countries over the period 1990-2000. The estimates show that VC intensity is pro-cyclical - it reacts positively and significantly to GDP growth. Interest rates affect the VC intensity mainly because the entrepreneurs create a demand for this type of funding. Indicators of technological opportunity such as the stock of knowledge and the number of triadic patents affect positively and significantly the relative level of VC. Labour market rigidities reduce the impact of the GDP growth rate and of the stock of knowledge, whereas a minimum level of entrepreneurship is required in order to have a positive effect of the available stock of knowledge on VC intensity.<p><p>PART 2: TECHNOLOGY-BASED SMALL FIRMS<p><p>Survey in Belgium<p><p>The first purpose of this chapter is to present the existing literature on the performance of companies. In order to get a quantitative insight into the entrepreneurial growth process, an original survey of TBSF in Belgium was launched in 2002. The second purpose is to describe the methodology of our national TBSF survey. This survey has two main merits. The first one lies in the quality of the information. Indeed, most of national and international surveys have been developed at firm-level. There exist only a few surveys at founder-level. In the TBSF database, information both at firm and at entrepreneur-level will be found.<p>The second merit is about the subject covered. TBSF survey tackles the financing of firms (availability of public funds, role of venture capitalists, availability of business angels,…), the framework conditions (e.g. the quality and availability of infrastructures and communication channels, the level of academic and public research, the patenting process,…) and, finally, the socio-cultural factors associated with the entrepreneurs and their environment (e.g. level of education, their parents’education, gender,…).<p><p>Statistical Evidence<p><p>The main characteristics of companies in our sample are that employment and profits net of taxation do not follow the same trend. Indeed, employment may decrease while results after taxes may stay constant. Only a few companies enjoy a growth in both employment and results after taxes between 1998 and 2003.<p>On the financing front, our findings suggest that internal finance in the form of personal funds, as well as the funds of family and friends are the primary source of capital to start-up a high-tech company in Belgium. Entrepreneurs rely on their own personal savings in 84 percent of the cases. Commercial bank loans are the secondary source of finance. This part of external financing (debt-finance) exceeds the combined angel funds and venture capital funds (equity-finance).<p>On the entrepreneur front, the preliminary results show that 80 percent of entrepreneurs in this study have a university degree while 42 percent hold postgraduate degrees (i.e. master’s, and doctorate). In term of research activities, 88 percent of the entrepreneurs holding a Ph.D. or a post-doctorate collaborate with Belgian higher education institutes. Moreover, more than 90 percent of these entrepreneurs are working in a university spin-off.<p><p>The Contribution of Universities to Employment Growth<p><p>The objective of this chapter is to test whether universities play a role amongst the determinants of employment growth in Belgian TBSF. The empirical model is based on our original survey of 87 Belgian TBSF. The results suggest that both academic spin-offs and TBSF created on the basis of an idea originating from business R&D activities are associated with an above than average growth in employees. As most ‘high-tech’ entrepreneurs are at least graduated from universities, there is no significant impact of the level of education. Nevertheless, these results must be taken with caution, as they are highly sensitive to the presence of outliers. Young high-tech firms are by definition highly volatile, and might be therefore difficult to understand.<p><p>CONCLUSION<p><p>In this last chapter, recommendations for policy-makers are drawn from the results of the thesis. The possible interventions of governments are classified according to whether they influence the demand or the supply of entrepreneurship and/or VC. We present some possible actions such as direct intervention in the VC funds, interventions of public sector through labour market rigidities, pension system, patent and research policy, level of entrepreneurial activities, bankruptcy legislation, entrepreneurial education, development of university spin-offs, and creation of a national database of TBSF.<p> / Doctorat en Sciences économiques et de gestion / info:eu-repo/semantics/nonPublished

Cette recherche a eu pour but principal de montrer, à travers l’exemple de l’industrie informatique dans les années 90, que la stratégie de partenariat est aujourd’hui devenue un outil essentiel pour permettre aux entreprises à la tête d’une industrie à forte innovation technologique, confrontée à des changements structurels importants, et en particulier à la désintégration menant au leadership technologique partagé, de maintenir leur position dominante. <p> <p>Les quatre parties du travail constituent une suite logique d’étapes contribuant chacune à valider la thèse: la partie I porte sur la synthèse des principaux courants de la littérature scientifique sur les accords de collaboration et leur relation avec l’évolution des industries. Le but poursuivi dans la partie II est de décrire les changements intervenus dans l’industrie informatique au cours des années 90 et de formuler l’hypothèse d’une relation entre ces changements et la stratégie des firmes dans le domaine des accords de collaboration. Cette hypothèse est vérifiée empiriquement dans les parties III et IV à l’aide d’une banque de données sur les accords de collaboration. La partie III du travail présente les résultats descriptifs et la partie IV les résultats analytiques permettant de valider l’hypothèse.<p> / Doctorat en sciences de gestion / info:eu-repo/semantics/nonPublished

Syftet med denna uppsats är att undersöka den relation som finns mellan företagsmässiga faktorer, som enligt teori och tidigare litteratur kan påverka företags hållbarhetsredovisning, och deras ESG-betyg. Följaktligen är syftet även att undersöka om det finns skillnader i hållbarhetsredovisningen för medlemsländer i EU och övriga länder i regionen Europa, för att utröna om den Europeiska unionens lagar och regler har spridits över gränser och på så sätt institutionaliserats. Metod: Studien använder sig av en deduktiv ansats med en kvantitativ metod, för att undersöka data insamlad från årsredovisningar via databasen Refinitiv för perioden 2020–2023. ESG-betyg generareas av databasen och är inhämtat i samband med övriga data. Urvalet består av cirka 2 500 publika företag inom regionen Europa. De hypoteser som studien leder fram till testas stegvis genom multipel regressionsanalys. Den beroende variabeln är ESG-betyg och de oberoende är finansiell styrka, FoU, EU samt miljökänslig bransch. Studien använder sig även av två kontrollvariabler; företagsstorlek samt skuldsättningsgrad. Slutsats: Undersökningen kunde lokalisera ett negativt signifikant samband mellan ESG och finansiell styrka. Det styrker viss tidigare forskning som påvisat ett negativt samband mellan dessa variabler. Resultatet går i linje med intressentteorin, de företag som tar sitt sociala ansvar kan välja att avstå från lukrativa affärsmöjligheter och kan där med inneha en lägre finansiell styrka. Studien kunde även se signifikanta positiva samband mellan ESG och FoU samt EU tillhörighet. En slutsats som dras från detta resultat är att de företag som investerar i FoU även tenderar att ha en starkare hållbarhetsredovisning och tar sitt sociala ansvar. Studien styrker uppfattningen om att innovation är nyckeln till hållbarhet. Originalitet/värde: Tidigare studier som har undersökt sambandet mellan hållbarhetsredovisning och företagsmässiga faktorer har kontradiktoriska resultat. Därmed finns det utrymme för att vidare undersöka dessa samband och bekräfta eller dementera tidigare forskning. Denna studie bidrar till ökad kunskap för relationen mellan ESG och företagsmässiga faktorer för publika företag inom Europa. Studien belyser även skillnader som finns på detta område mellan företag med huvudkontor inom EU och de företag som är belägna i övriga Europa. / The purpose of this study is to examine the relationship between corporate factors, which according to theory and previous literature can influence their sustainability reporting, and their ESG score. Consequently, the aim is also to investigate if there are differences in sustainability reporting among EU member countries and other countries in the European region, in order to determine if the laws and regulations of EU have spread across borders and thereby institutionalized. Method: The study employs a deductive approach with a quantitative method to examine data collected from annual reports through the Refinitiv database for the period 2020-2023. ESG scores are generated by the database and are obtained alongside other data. The sample consists of approximately 2,500 public companies within the European region. The hypotheses generated by the study are assessed incrementally through multiple regression analysis. The dependent variable is the ESG score, and the independent variables are financial strength, R&amp;D, EU membership, and environmentally sensitive industry. The study also includes two control variables: company size and leverage ratio. Conclusion: The study was able to identify a significant negative relationship between ESG and financial strength. This supports previous research that has demonstrated a negative association between these variables. The result aligns with stakeholder theory, as companies that prioritize social responsibility may choose to forgo lucrative business opportunities, potentially leading to lower financial strength. The study also found significant positive relationships between ESG and R&amp;D as well as EU membership. A conclusion drawn from these findings is that companies investing in R&amp;D also tend to have stronger sustainability reporting and demonstrate social responsibility. The study reinforces the belief that innovation is the key to sustainability. Originality/Value: Previous studies examining the relationship between sustainability reporting and corporate factors have yielded contradictory results. Therefore, there is room for further investigation to confirm or refute prior research. This study contributes to increased knowledge regarding the relationship between ESG and corporate factors for public companies within Europe. The study also highlights differences in this area between companies headquartered in the EU and tho