Determinants of Environmental, Social and Governance (ESG) Disclosure and Its Effects on Financial Performance: Evidence from Agroindustry and Environmentally Sensitive Firms in Indonesia
Ririn Irmadariyani, Yosefa Sayekti, Indah Purnamawati & Aisa Tri Agustini · Asian Journal of Economics, Business and Accounting · 2026
Background: Companies with higher levels of Environmental, Social, and Governance (ESG) disclosure tend to exhibit better financial performance due to their ability to manage environmental and social risks effectively while enhancing their reputation among investors and consumers...
Open access
Research Article
10.9734/ajeba/2026/v26i22159