Rahmaniati, Ni Putu Gita; Ekawati, Erni - In: Cogent business & management 11 (2024) 1, pp. 1-30
performance and value, but often ignore its impact on non-financial performance. Whereas the ultimate goal of ESG responsibilities … performance has a positive impact on non-financial performance. Firms are willing to increase their commitment to ESG activities … 2022, this study provides empirical evidence on the indirect impact of ESG implementation on firms' non-financial …