Relationship between environmentally sustainable project management and financial profitability ratios

This paper aims to indicate the impact of integrating environmentally sustainable project management practices on the financial profitability ratio, especially Gross Margin (GM), Net income Margin (NIM), Operating Margin (OM), and Return on Invested Capital (ROIC) in Apple Incorporation. The impact of environmentally sustainable project management practices on the core financial profitability ratios of Apple Incorporation was examined. For the sake of the study, Profitability Ratios (PR) data: Gross Margin (GM), Net income Margin (NIM), Operating Margin (OM), and Return on Invested Capital (ROIC), were obtained from Bloomberg. Data obtained were subjected to analysis using descriptive statistics with an Excel software package (version 2021). Results showed that Financial Profitability Ratios (FPR) in the pre-sustainability period was lesser (67.61623%), while the FPR in the post-sustainability period was higher (133.0259%). The analysis demonstrates that the company experienced a significant improvement in the average of all four profitability ratios: GM, NIM, OM, and ROIC, hence the implementation of sustainability practices into its operating activities was determined. This significant increase (96.58%) in the sum of the average PR indicates that the company's profitability significantly improved across key financial metrics during the post-sustainability period compared to the pre-sustainability phase. In conclusion, the overall analysis across all the ratios consistently indicated a positive impact of sustainability practices on the company's profitability ratios and financial performance. The data suggests that the adoption of sustainability initiatives has led to enhanced financial results, providing evidence of the benefits of sustainable business practices. However, further investigation and consideration of other influencing factors are essential for a comprehensive understanding of the relationship between sustainability practices and financial performance in general.