Navigating Financial Distress Through ESG Disclosures

This study aims to examine the effect of Environmental, Social, and Governance Disclosures (ESGD) on financial distress, with profitability (return on asset [ROA]) as a moderating variable. Despite growing global attention to ESG practices, limited empirical evidence exists on how ESGD influences fi...

The International Journal of Sustainability Policy and Practice

Common Ground Research Networks