Rahmaniati, Ni Putu Gita; Ekawati, Erni - In: Cogent business & management 11 (2024) 1, pp. 1-30
2022, this study provides empirical evidence on the indirect impact of ESG implementation on firms' non …-financial performance. Consistent with the stakeholder theory, this study found a positive impact of ESG implementation on firm values. The … characteristic is effective in mitigating the mere financial motives of ESG implementation to the more substantive outcomes on ESG …
