Financial decision dynamics: Environmental, social, and governance factors and managerial...

Evaluating the impact of ESG on financial risk: the moderating effects of operational ability and profitability in Indonesian infrastructure firms

M Ridwan, ES Alghifari - Journal of Accounting & Organizational …, 2025 - emerald.com
Purpose This study aims to examine the impact of environmental, social, and governance
(ESG) practices on financial risk, with operational ability and profitability as moderating …
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