Subačienė, Rasa; Arbidane, Iluta; Mietule, Iveta; … - In: Administrative Sciences : open access journal 16 (2026) 1, pp. 1-28
The growing demand for transparency in sustainability reporting has compelled enterprises to look far beyond the boundaries of classical financial ratios when assessing their own performance. Environmental, social, and governance (ESG) indicators have dominated recent academic debate-primarily...