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The Mediating Role of ESG Performance in the Relationship between ESOP and Employee Performance Evaluation from the perspective of startup employees
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Mehran Arabi   , Ehsan Rahmaninia * , Malek Taj Maleki Oskouei |
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Abstract: (286 Views) |
In recent years, Environmental, Social, and Governance (ESG) dimensions have gained increasing attention among researchers and managers as key indicators of organizational sustainability and value creation. At the same time, Employee Stock Ownership Plans (ESOPs) have emerged as strategic mechanisms for aligning the interests of employees and organizations and enhancing corporate performance. The present study aimed to examine the mediating role of ESG performance in the relationship between employees’ perceptions of ESOPs and performance evaluation from the employees’ perspective in startup companies.
The findings indicated that employees’ positive perceptions of ESOPs have a positive and significant relationship with performance evaluation and are associated with improvements in various ESG dimensions, including transparency, social responsibility, the quality of internal controls, and attention to environmental consequences. Furthermore, ESG performance has a positive and significant effect on employee performance evaluation and contributes to explaining startup performance through enhancing organizational reputation, increasing stakeholder trust, reducing risk, and improving operational efficiency. The results also revealed that ESG performance plays a significant mediating role in the relationship between ESOPs and performance evaluation. Overall, the findings emphasize the importance of strengthening ESG mechanisms and considering employees’ perceptions of ESOPs in order to enhance sustainability and improve the long-term performance of startups |
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| Keywords: Employee Performance Evaluation, Employee Stock Ownership Plan (ESOP), Startup Companies, ESG Performance |
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Full-Text [PDF 1066 kb]
(73 Downloads)
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Type of Study: Research |
Subject:
Accounting
Received: 2026/01/26 | Accepted: 2026/05/13 | Published: 2026/05/31
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