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The purpose of this work is twofold. First, looks to identify the main homogenous groups of companies after environmental, social, economic and governance (ESEG) disclosures, non-financial statement and earnings per share (EPS), and second investigates the connection between variables.

Using financial and non-financial information from annual reports of private listed companies, the authors performed two-step cluster analysis (TSCA) in the first stage of the research, followed by parametric, nonparametric correlation analysis, as well as regression analysis based on panel data, in the second stage.

Results of TSCA revealed a cluster of companies with good financial and non-financial outcomes and a cluster of companies with poor performance. The performance dynamics showed a slight improvement during the period for few companies and composition analysis of clusters by industries through Kruskal–Wallis test highlighted differences between clusters, only for 2017. The main findings confirm a direct, although weak in intensity but statistically significant correlation between ESEG disclosure index, its sustainability component and financial performance (FP), valid for the entire period. Also, the results showed a direct link of low intensity to average, but statistically significant between the non-financial statement and EPS, valid only for 2017 and 2018.

The results indicate mixed findings which invites further in-depth research. Limits of the study can be found in selected indicators and the short period of time analyzed. However, the practical implications are worth considering from the perspective of finding new managerial tools that can better shape the relationship between ESEG disclosures and FP.

ESEG Dindx can be an instrument for managers that can optimize the link between the FP of companies and its sustainable development.

ESEG Dindx measures the disclosure degree of ESEG information by the companies listed on Bucharest Stock Exchange (BSE). The main findings of the work confirm a direct, although weak in intensity but statistically significant correlation between ESEG disclosure index, its sustainability component and FP, valid for the entire period.

This study adds value to the existing literature by the proposed research framework, design of ESEG Dindx and the way correlations between variables were investigated.

The aim of the study is to analyze the perceptions of belief-in-importance (BI), self-efficacy (SE) and preferred source of learning (SL) of information literacy (IL) competencies among psychology students in Spain and Portugal.

Unified protocol was based on the questionnaire IL-HUMASS (26 items). Quantitative diagnostic-comparative study was carried out, including factor and variance analysis. Hypothesis compliance was checked.

By country, there are no significant differences in students' perceptions, although the scores in BI are higher than in SE. By category, there are some significant differences, and the least valued is that of processing. By individual competency, seven of them show differences between countries. Learning preferences are for a mix of classroom and autonomous learning. Students barely realize the value of libraries. Within factor structures, which share the same components in each dimension, some emerging factors do appear.

Motivation (BI and SE) with respect to IL competencies is a key asset for future psychologists. Interest should focus on some emerging motivational factors. Students' appreciation of the library should enhance through the corresponding initiatives for improvement. This method could be complemented by qualitative studies.

This is probably the first diagnostic-comparative study on perceptions of IL competencies among future psychology professionals.