Useche, Alejandro J.; Martínez-Ferrero, Jennifer; … - In: Journal of economics, finance & administrative science 30 (2025) 59, pp. 61-78
Purpose The goal is to investigate the relationship between financial performance and environmental, social and governance (ESG) indicators and disclosures for a sample of Latin American firms. Design/methodology/approach Dynamic panel data regressions are used to analyze a sample of 114...