The present scenario of growth and development is focused on sustainable development. It can be sustainable only if it does not focus on profit maximization at any cost but also maximizes the interests and value addition of various stakeholders by not affecting the environment and natural resources. This paper examines the impact of the firm's sustainable performance on the financial performance of service sector companies listed on the Bombay Stock Exchange. The study outcomes indicate a significant negative relationship between the Environment score with Return on Assets (ROA) and Return on capital employed (ROCE) of the selected companies. In contrast, only the Social score shows a significant negative association with the Return on equity. Environmental, social, and governance combined score is also negatively significant with the ROA and ROCE. The practical implications of the study would help academicians, business entities, corporates, policymakers, regulatory authorities, and governments to understand the relationship better. It can also help and motivate organizations to operate more efficiently and implement sustainable approaches, especially in rapidly emerging economies like India.

中文翻译：

---

可持续发展绩效会影响财务绩效吗？来自印度服务业公司的证据

目前的增长和发展情景侧重于可持续发展。只有不惜一切代价追求利润最大化，在不影响环境和自然资源的情况下，实现各利益相关方的利益和增值最大化，才能可持续发展。本文研究了公司的可持续业绩对在孟买证券交易所上市的服务业公司财务业绩的影响。研究结果表明，环境得分与选定公司的资产回报率 (ROA) 和使用资本回报率 (ROCE) 之间存在显着的负相关关系。相比之下，只有社会分数与股本回报率显着负相关。环境、社会、ROA 和 ROCE 与治理组合得分也呈负显着关系。该研究的实际意义将有助于院士、商业实体、企业、政策制定者、监管机构和政府更好地理解这种关系。它还可以帮助和激励组织更有效地运营并实施可持续的方法，尤其是在印度等快速新兴经济体中。