The use of financial and sustainability ratios to map a sector. An approach using compositional data
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arXiv
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| Format: | Preprint |
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2025
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| author | Rondós-Casas, Elena Coenders, Germà Carreras-Simó, Miquel Arimany-Serrat, Núria |
| author_facet | Rondós-Casas, Elena Coenders, Germà Carreras-Simó, Miquel Arimany-Serrat, Núria |
| contents | Purpose: The article aims to visualise in a single graph fish and meat processing company groups in Spain with respect to long-term solvency, energy, waste and water intensity and gender employment gap.
Design/methodology/approach: The selected financial, environmental and social indicators are ratios, which require specific statistical analysis methods to prevent severe skewness and outliers. We use the compositional data methodology and the principal-component analysis biplot.
Findings: Fish-processing companies have more homogeneous financial, environmental and social performance than their meat-processing counterparts. Specific company groups in both sectors can be identified as poor performers in some of the indicators. Firms with higher solvency tend to be less efficient in energy and water use. Two clusters of company groups with similar performances are identified.
Research limitations/implications: As of now, few firms publish reports according to the EU Corporate Sustainability Reporting Directive. In future research larger samples will be available.
Social Implications: Firm groups can visually see their areas of improvement in their financial, environmental and social performance compared to their competitors in the sector.
Originality/value: This is the first time in which visualization tools have combined financial, environmental and social indicators. All individual firms can be visually ordered along all indicators simultaneously. |
| format | Preprint |
| id |
arxiv_https___arxiv_org_abs_2509_06468 |
| institution | arXiv |
| publishDate | 2025 |
| record_format | arxiv |
| spellingShingle | The use of financial and sustainability ratios to map a sector. An approach using compositional data Rondós-Casas, Elena Coenders, Germà Carreras-Simó, Miquel Arimany-Serrat, Núria Statistical Finance Applications 62H25, 62P05, 91B76 Purpose: The article aims to visualise in a single graph fish and meat processing company groups in Spain with respect to long-term solvency, energy, waste and water intensity and gender employment gap. Design/methodology/approach: The selected financial, environmental and social indicators are ratios, which require specific statistical analysis methods to prevent severe skewness and outliers. We use the compositional data methodology and the principal-component analysis biplot. Findings: Fish-processing companies have more homogeneous financial, environmental and social performance than their meat-processing counterparts. Specific company groups in both sectors can be identified as poor performers in some of the indicators. Firms with higher solvency tend to be less efficient in energy and water use. Two clusters of company groups with similar performances are identified. Research limitations/implications: As of now, few firms publish reports according to the EU Corporate Sustainability Reporting Directive. In future research larger samples will be available. Social Implications: Firm groups can visually see their areas of improvement in their financial, environmental and social performance compared to their competitors in the sector. Originality/value: This is the first time in which visualization tools have combined financial, environmental and social indicators. All individual firms can be visually ordered along all indicators simultaneously. |
| title | The use of financial and sustainability ratios to map a sector. An approach using compositional data |
| topic | Statistical Finance Applications 62H25, 62P05, 91B76 |
| url | https://arxiv.org/abs/2509.06468 |