This study aims to analyze the moderating model in the relationship between disclosure of environmental, social, and governance (ESG), financial performance, and cost of debt. This study contributes by adding independent assurance as a moderating variable in the research model to explain...

In an era marked by the rapid development of digital technologies, established firms face the necessity of digital transformation to remain competitive with digitally native entrants. Despite the acknowledged economic importance of digital transformation for family firms, the evidence is split....

Both developed and developing countries increased their energy consumption while continuing to advance economically and financially. In parallel with increasing energy use, the intensification of anthropogenic activities has led to higher greenhouse gas emissions, exposing countries to the...