PRÁTICAS ESG (ENVIRONMENTAL, SOCIAL, GOVERNANCE) E INOVAÇÃO: EVIDÊNCIAS ENTRE EMPRESAS BRASILEIRAS DE CAPITAL ABERTO
DOI:
https://doi.org/10.4270/ruc.2022115Palavras-chave:
Environmental, Social and Governance, Sustentabilidade, Inovação, BrasilResumo
As organizações têm manifestado preocupações crescentes sobre o Investimento Socialmente Responsável, uma vez que ele não considera apenas o retorno financeiro, mas pondera as práticas Environmental, Social, Governance (ESG) que são criadas para estabelecer dimensões adicionais do desempenho corporativo, as quais não se limitam a dados financeiros. Essas práticas sustentáveis proporcionam, às empresas, maior competitividade no mercado e maior reconhecimento pelos acionistas, tornando-as diretamente ligadas ao poder inovativo que as organizações possuem. Além disso, a forma pela qual a empresa cuida e gerencia o ambiente natural em que está inserida determina essas práticas ESG, as quais são consideradas como um diferencial no processo de alavancagem no mercado. Desta forma, o objetivo deste estudo é avaliar o efeito das práticas ESG na Inovação em um contexto de empresas brasileiras listadas na Brasil Bolsa Balcão (B3). Para tanto, realizou-se pesquisa descritiva, documental e com uma abordagem quantitativa, por meio da análise dos dados secundários extraídos da Refinitiv Eikon. A amostra da pesquisa correspondeu a 125 empresas listadas na B3 durante o período entre 2016 e 2020. Os resultados apontam uma relação significativa e positiva entre as variáveis ESG e a capacidade de inovação ambiental, como também uma relação positiva e significativa na probabilidade de as empresas apoiarem o Objetivo de Desenvolvimento Sustentável nº 9, Indústria, Infraestrutura e Inovação. Com isso foi possível identificar a necessidade de se propor políticas de apoio à adoção e incentivo das práticas ESG, para, assim, promover uma maior capacidade de inovação às empresas.
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Referências
Aldieri, L., Carlucci, F., Vinci, C. P., & Yigitcanlar, T. (2019). Environmental innovation, knowledge spillovers and policy implications: A systematic review of the economic effects literature. Journal of Cleaner Production, 239, 118051.
Alkaraan, F., Albitar, K., Hussainey, K., & Venkatesh, V. G. (2022). Corporate transformation toward Industry 4.0 and financial performance: The influence of environmental, social, and governance (ESG). Technological Forecasting and Social Change, 175, 121423.
Altuntas, S., Cinar, O. & Kaynak, S. (2018). Relationships among advanced manufacturing technology, innovation, export, and firm performance: Empirical evidence from Turkish manufacturing companies. Kybernetes, 47(9), 1836-1856.
Anderson, N., De Dreu, C. K., & Nijstad, B. A. (2004). The routinization of innovation research: A constructively critical review of the state‐of‐the‐science. Journal of Organizational Behavior , 25(2), 147-173.
Aras, G., & Crowther, D. (2008). Evaluating sustainability: A need for standards. Issues in Social and Environmental Accounting, 2(1), 19-35.
Atan, R., Alam, M. M., Said, J., & Zamri, M. (2018). The impacts of environmental, social, and governance factors on firm performance: Panel study of Malaysian companies. Management of Environmental Quality: An International Journal.
Autio, E., Kenney, M., Mustar, P., Siegel, D., & Wright, M. (2014). Entrepreneurial innovation: The importance of context. Research Policy, 43(7), 1097-1108.
Bassen, A., & Kovács, A. M. (2020). Environmental, social and governance key performance indicators from a capital market perspective. In Wirtschafts-und Unternehmensethik (809-820). Springer VS, Wiesbaden.
Bergamini Jr, S. (2021). ESG, Impactos Ambientais e Contabilidade. Pensar Contábil, 23(80), 46-54.
Bhattacharya, C. B., Sen, S., & Korschun, D. (2008). Using corporate social responsibility to win the war for talent. MIT Sloan Management Review, 49(2).
Buallay, A., Kukreja, G., Aldhaen, E., Al Mubarak, M. & Hamdan, A.M. (2020). Corporate social responsibility disclosure and firms' performance in Mediterranean countries: a stakeholders' perspective. EuroMed Journal of Business, 15(3), 361-375.
Cahan, S. F., Chen, C., Chen, L., & Nguyen, N. H. (2015). Corporate social responsibility and media coverage. Journal of Banking & Finance, 59, 409-422.
Cervelló-Royo, R., Moya-Clemente, I., Perelló-Marín, M. R., & Ribes-Giner, G. (2020). Sustainable development, economic and financial factors, that influence the opportunity-driven entrepreneurship. Journal of Business Research, 115, 393-402.
Chabbouh, H., & Boujelbene, Y. (2020). Open innovation in SMEs: The mediating role between human capital and firm performance. The Journal of High Technology Management Research, 31(2), 100391.
Chen, J., Yin, X., & Mei, L. (2018). Holistic innovation: an emerging innovation paradigm. International Journal of Innovation Studies, 2(1), 1-13.
Cheng, J., Yi, J., Dai, S., & Xiong, Y. (2019). Can low-carbon city construction facilitate green growth? Evidence from China's pilot low-carbon city initiative. Journal of Cleaner Production, 231, 1158-1170.
Cherrafi, A., Garza-Reyes, J. A., Kumar, V., Mishra, N., Ghobadian, A., & Elfezazi, S. (2018). Lean, green practices and process innovation: A model for green supply chain performance. International Journal of Production Economics, 206, 79-92.
Chesbrough, H. W. (2003). Open innovation: The new imperative for creating and profiting from technology. Harvard Business Press.
Chesbrough, H. (2012). Open innovation: Where we've been and where we're going. Research-Technology Management, 55(4), 20-27.
Chipalkatti, N., Le, Q. V., & Rishi, M. (2021). Sustainability and Society: Do Environmental, Social, and Governance Factors Matter for Foreign Direct Investment? Energies, 14(19), 60-39.
Chouaibi, S., Chouaibi, J., & Rossi, M. (2021). ESG and corporate financial performance: the mediating role of green innovation: UK common law versus Germany civil law. EuroMed Journal of Business.
Dasgupta, P. (2021). The Economics of Biodiversity: the Dasgupta Review. HM Treasury.
Dahlberg, L., & Wiklund, F. (2018). ESG Investing In Nordic Countries: an analysis of the Shareholder view of creating value.
Dias, C. N., Hoffmann, V. E., & Martinez-Fernandez, M. T. (2019). Resource complementarities in R&D network for innovation performance: evidence from the agricultural sector in Brazil and Spain. International Food and Agribusiness Management Review, 22(2), 193-213.
Dhaliwal, D. S., Li, O. Z., Tsang, A., & Yang, Y. G. (2011). Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting. The Accounting Review, 86(1), 59-100.
Do, Y. & Kim, S. (2020). Do higher-rated or enhancing ESG of firms enhance their long–term sustainability? Evidence from market returns in Korea. Sustainability, 12(7), 26-64.
Eccles, R. G., Ioannou, I., & Serafeim, G. (2014). The impact of corporate sustainability on organizational processes and performance. Management Science, 60(11), 2835-2857.
El Ghoul, S., Guedhami, O., & Kim, Y. (2017). Country-level institutions, firm value, and the role of corporate social responsibility initiatives. Journal of International Business Studies, 48(3), 360-385.
Fatemi, A., Glaum, M., & Kaiser, S. (2018). ESG performance and firm value: The moderating role of disclosure. Global Finance Journal, 38, 45-64.
Ferreira, L. B. G. R., & Malanski, L. K. (2023). Economic Freedom and Environmental, Social, Governance Practices: An Analysis of the Financial Sector in the Americas. Brazilian Business Review. Ahead of Print
Ferreira, L. B. G. R., Rizzi, D. I., Silva, C. T. D., & Hoffmann, V. E. (2023). The Effect of Global and National Value Chains on Environmental Innovation and Research and Development: An Analysis of Ibovespa Companies. Revista Brasileira de Gestão de Negócios, 25, 18-32.
Flammer, C. (2015). Does corporate social responsibility lead to superior financial performance? A regression discontinuity approach. Management Science, 61(11), 2549-2568.
Godfrey, P. C., Merrill, C. B., & Hansen, J. M. (2009). The relationship between corporate social responsibility and shareholder value: An empirical test of the risk management hypothesis. Strategic Management Journal, 30(4), 425-445.
Guerrero-Villegas, J., Sierra-García, L. & Palacios-Florencio, B. (2018). The role of sustainable development and innovation on firm performance. Corporate Social Responsibility and Environmental Management, 25(6), 1350-1362.
Horbach, J. (2008). Determinants of environmental innovation—New evidence from German panel data sources. Research Policy, 37(1), 163-173.
Hu, M. C., & Mathews, J. A. (2005). National innovative capacity in East Asia. Research Policy, 34(9), 1322-1349.
Journeault, M. (2016). The influence of the eco-control package on environmental and economic performance: A natural resource-based approach. Journal of Management Accounting Research, 28(2), 149-178.
Kyrgidou, L. P., & Spyropoulou, S. (2013). Drivers and performance outcomes of innovativeness: An empirical study. British Journal of Management, 24(3), 281-298.
Kuhlmann, S., & Rip, A. (2018). Next-generation innovation policy and grand challenges. Science and Public Policy, 45(4), 448-454.
Lafuente-Lechuga, M., Cifuentes-Faura, J., & Faura-Martínez, U. (2021). Sustainability, Big Data and Mathematical Techniques: A Bibliometric Review. Mathematics, 9(20), 2557.
Lazzarotti, F., Dalfovo, M. S., & Hoffmann, V. E. (2011). A bibliometric study of innovation based on Schumpeter. Journal of Technology Management & Innovation, 6(4), 121-135.
Lichtenthaler, U. (2011). Open innovation: Past research, current debates, and future directions. Academy of Management Perspectives, 25(1), 75-93.
Lichtenthaler, U., & Ernst, H. (2009). Opening up the innovation process: the role of technology aggressiveness. R&D Management, 39(1), 38-54.
Matten, D. & Moon, J. (2008). “Implicit” and “explicit” CSR: a conceptual framework for a comparative understanding of corporate social responsibility. Academy of Management Review, 33(2), 404-424.
Mazzioni, S., Ascari, C., Rodolfo, N. M., & Magro, C. B. D. (2023). Reflexos das práticas ESG e da adesão aos ODS na reputação corporativa e no valor de mercado. Revista Gestão Organizacional, 16(3), 59-77.
Meneghel, M. F., Kieling, D. L., & Degenhart, L. (2022). A qualidade da governança corporativa e a divulgação environmental, social and governance influenciam a relevância das informações contábeis?. Revista Universo Contábil, 18, 1-24.
Miralles-Quiros, M. M., Miralles-Quiros, J. L. & Redondo Hernandez, J. (2019). ESG performance and shareholder value creation in the banking industry: international differences. Sustainability, 11(5), 1404.
Murashima, M. (2020). ‘Do investors’ reactions to CSR-related news communication differ by shareholder? An empirical analysis from Japan. Corporate Governance, 20(5), 781-796.
Nekhili, M., Boukadhaba, A., Nagati, H., & Chtioui, T. (2019). ESG performance and market value: the moderating role of employee board representation. The International Journal of Human Resource Management, 1-27.
OECD. (2018). Oslo manual 2018: guidelines for collecting, reporting and using data on innovation (4th ed.). OECD Publishing.
Ouyang, X., Li, Q., & Du, K. (2020). How does environmental regulation promote technological innovations in the industrial sector? Evidence from Chinese provincial panel data. Energy Policy, 139, 111310.
Peiris, D., & Evans, J. (2010). The relationship between environmental social governance factors and US stock performance. The Journal of Investing, 19(3), 104-112.
Pérez, A., & Del Bosque, I. R. (2015). Corporate social responsibility and customer loyalty: exploring the role of identification, satisfaction and type of company. Journal of Services Marketing.
Schiederig, T., Tietze, F. & Herstatt, C. (2012). Green innovation in technology and innovation management-an exploratory literature review. R&D Management, 42(2), 180-192.
Schumpeter, J. A., & Nichol, A. J. (1934). Robinson's economics of imperfect competition. Journal of Political Economy, 42(2), 249-259.
Szalavetz, A. (2019). Industry 4.0 and capability development in manufacturing subsidiaries. Technological Forecasting and Social Change, 145, 384-395.
Theyel, N. (2013). Extending open innovation throughout the value chain by small and mediumsized manufacturers. International Small Business Journal, 31(3), 256–274.
Torchia, M., & Calabrò, A. (2019). Open innovation in SMEs: A systematic literature review. Journal of Enterprising Culture, 27(02), 201-228.
Varyash, I., Mikhaylov, A., Moiseev, N., & Aleshin, K. (2020). Triple bottom line and corporate social responsibility performance indicators for Russian companies. Entrepreneurship and Sustainability Issues, 8(1), 313–331.
Wong, W. C., Batten, J. A., Mohamed-Arshad, S. B., Nordin, S. & Adzis, A. A. (2021). Does ESG certification add firm value? Finance Research Letters, 1015-93.
Xu, J., Liu, F., & Shang, Y. (2020). R&D investment, ESG performance and green innovation performance: evidence from China. Kybernetes.
Zeb, A., & Ihsan, A. (2020). Innovation and the entrepreneurial performance in women-owned small and medium-sized enterprises in Pakistan. Women's Studies International Forum, 79, 1023-42
Yuan, X., Li, Z., Xu, J., & Shang, L. (2022). ESG disclosure and corporate financial irregularities–Evidence from Chinese listed firms. Journal of Cleaner Production, 332.
Alkaraan, F., Albitar, K., Hussainey, K., & Venkatesh, V. G. (2022). Corporate transformation toward Industry 4.0 and financial performance: The influence of environmental, social, and governance (ESG). Technological Forecasting and Social Change, 175, 121423.
Altuntas, S., Cinar, O. & Kaynak, S. (2018). Relationships among advanced manufacturing technology, innovation, export, and firm performance: Empirical evidence from Turkish manufacturing companies. Kybernetes, 47(9), 1836-1856.
Anderson, N., De Dreu, C. K., & Nijstad, B. A. (2004). The routinization of innovation research: A constructively critical review of the state‐of‐the‐science. Journal of Organizational Behavior , 25(2), 147-173.
Aras, G., & Crowther, D. (2008). Evaluating sustainability: A need for standards. Issues in Social and Environmental Accounting, 2(1), 19-35.
Atan, R., Alam, M. M., Said, J., & Zamri, M. (2018). The impacts of environmental, social, and governance factors on firm performance: Panel study of Malaysian companies. Management of Environmental Quality: An International Journal.
Autio, E., Kenney, M., Mustar, P., Siegel, D., & Wright, M. (2014). Entrepreneurial innovation: The importance of context. Research Policy, 43(7), 1097-1108.
Bassen, A., & Kovács, A. M. (2020). Environmental, social and governance key performance indicators from a capital market perspective. In Wirtschafts-und Unternehmensethik (809-820). Springer VS, Wiesbaden.
Bergamini Jr, S. (2021). ESG, Impactos Ambientais e Contabilidade. Pensar Contábil, 23(80), 46-54.
Bhattacharya, C. B., Sen, S., & Korschun, D. (2008). Using corporate social responsibility to win the war for talent. MIT Sloan Management Review, 49(2).
Buallay, A., Kukreja, G., Aldhaen, E., Al Mubarak, M. & Hamdan, A.M. (2020). Corporate social responsibility disclosure and firms' performance in Mediterranean countries: a stakeholders' perspective. EuroMed Journal of Business, 15(3), 361-375.
Cahan, S. F., Chen, C., Chen, L., & Nguyen, N. H. (2015). Corporate social responsibility and media coverage. Journal of Banking & Finance, 59, 409-422.
Cervelló-Royo, R., Moya-Clemente, I., Perelló-Marín, M. R., & Ribes-Giner, G. (2020). Sustainable development, economic and financial factors, that influence the opportunity-driven entrepreneurship. Journal of Business Research, 115, 393-402.
Chabbouh, H., & Boujelbene, Y. (2020). Open innovation in SMEs: The mediating role between human capital and firm performance. The Journal of High Technology Management Research, 31(2), 100391.
Chen, J., Yin, X., & Mei, L. (2018). Holistic innovation: an emerging innovation paradigm. International Journal of Innovation Studies, 2(1), 1-13.
Cheng, J., Yi, J., Dai, S., & Xiong, Y. (2019). Can low-carbon city construction facilitate green growth? Evidence from China's pilot low-carbon city initiative. Journal of Cleaner Production, 231, 1158-1170.
Cherrafi, A., Garza-Reyes, J. A., Kumar, V., Mishra, N., Ghobadian, A., & Elfezazi, S. (2018). Lean, green practices and process innovation: A model for green supply chain performance. International Journal of Production Economics, 206, 79-92.
Chesbrough, H. W. (2003). Open innovation: The new imperative for creating and profiting from technology. Harvard Business Press.
Chesbrough, H. (2012). Open innovation: Where we've been and where we're going. Research-Technology Management, 55(4), 20-27.
Chipalkatti, N., Le, Q. V., & Rishi, M. (2021). Sustainability and Society: Do Environmental, Social, and Governance Factors Matter for Foreign Direct Investment? Energies, 14(19), 60-39.
Chouaibi, S., Chouaibi, J., & Rossi, M. (2021). ESG and corporate financial performance: the mediating role of green innovation: UK common law versus Germany civil law. EuroMed Journal of Business.
Dasgupta, P. (2021). The Economics of Biodiversity: the Dasgupta Review. HM Treasury.
Dahlberg, L., & Wiklund, F. (2018). ESG Investing In Nordic Countries: an analysis of the Shareholder view of creating value.
Dias, C. N., Hoffmann, V. E., & Martinez-Fernandez, M. T. (2019). Resource complementarities in R&D network for innovation performance: evidence from the agricultural sector in Brazil and Spain. International Food and Agribusiness Management Review, 22(2), 193-213.
Dhaliwal, D. S., Li, O. Z., Tsang, A., & Yang, Y. G. (2011). Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting. The Accounting Review, 86(1), 59-100.
Do, Y. & Kim, S. (2020). Do higher-rated or enhancing ESG of firms enhance their long–term sustainability? Evidence from market returns in Korea. Sustainability, 12(7), 26-64.
Eccles, R. G., Ioannou, I., & Serafeim, G. (2014). The impact of corporate sustainability on organizational processes and performance. Management Science, 60(11), 2835-2857.
El Ghoul, S., Guedhami, O., & Kim, Y. (2017). Country-level institutions, firm value, and the role of corporate social responsibility initiatives. Journal of International Business Studies, 48(3), 360-385.
Fatemi, A., Glaum, M., & Kaiser, S. (2018). ESG performance and firm value: The moderating role of disclosure. Global Finance Journal, 38, 45-64.
Ferreira, L. B. G. R., & Malanski, L. K. (2023). Economic Freedom and Environmental, Social, Governance Practices: An Analysis of the Financial Sector in the Americas. Brazilian Business Review. Ahead of Print
Ferreira, L. B. G. R., Rizzi, D. I., Silva, C. T. D., & Hoffmann, V. E. (2023). The Effect of Global and National Value Chains on Environmental Innovation and Research and Development: An Analysis of Ibovespa Companies. Revista Brasileira de Gestão de Negócios, 25, 18-32.
Flammer, C. (2015). Does corporate social responsibility lead to superior financial performance? A regression discontinuity approach. Management Science, 61(11), 2549-2568.
Godfrey, P. C., Merrill, C. B., & Hansen, J. M. (2009). The relationship between corporate social responsibility and shareholder value: An empirical test of the risk management hypothesis. Strategic Management Journal, 30(4), 425-445.
Guerrero-Villegas, J., Sierra-García, L. & Palacios-Florencio, B. (2018). The role of sustainable development and innovation on firm performance. Corporate Social Responsibility and Environmental Management, 25(6), 1350-1362.
Horbach, J. (2008). Determinants of environmental innovation—New evidence from German panel data sources. Research Policy, 37(1), 163-173.
Hu, M. C., & Mathews, J. A. (2005). National innovative capacity in East Asia. Research Policy, 34(9), 1322-1349.
Journeault, M. (2016). The influence of the eco-control package on environmental and economic performance: A natural resource-based approach. Journal of Management Accounting Research, 28(2), 149-178.
Kyrgidou, L. P., & Spyropoulou, S. (2013). Drivers and performance outcomes of innovativeness: An empirical study. British Journal of Management, 24(3), 281-298.
Kuhlmann, S., & Rip, A. (2018). Next-generation innovation policy and grand challenges. Science and Public Policy, 45(4), 448-454.
Lafuente-Lechuga, M., Cifuentes-Faura, J., & Faura-Martínez, U. (2021). Sustainability, Big Data and Mathematical Techniques: A Bibliometric Review. Mathematics, 9(20), 2557.
Lazzarotti, F., Dalfovo, M. S., & Hoffmann, V. E. (2011). A bibliometric study of innovation based on Schumpeter. Journal of Technology Management & Innovation, 6(4), 121-135.
Lichtenthaler, U. (2011). Open innovation: Past research, current debates, and future directions. Academy of Management Perspectives, 25(1), 75-93.
Lichtenthaler, U., & Ernst, H. (2009). Opening up the innovation process: the role of technology aggressiveness. R&D Management, 39(1), 38-54.
Matten, D. & Moon, J. (2008). “Implicit” and “explicit” CSR: a conceptual framework for a comparative understanding of corporate social responsibility. Academy of Management Review, 33(2), 404-424.
Mazzioni, S., Ascari, C., Rodolfo, N. M., & Magro, C. B. D. (2023). Reflexos das práticas ESG e da adesão aos ODS na reputação corporativa e no valor de mercado. Revista Gestão Organizacional, 16(3), 59-77.
Meneghel, M. F., Kieling, D. L., & Degenhart, L. (2022). A qualidade da governança corporativa e a divulgação environmental, social and governance influenciam a relevância das informações contábeis?. Revista Universo Contábil, 18, 1-24.
Miralles-Quiros, M. M., Miralles-Quiros, J. L. & Redondo Hernandez, J. (2019). ESG performance and shareholder value creation in the banking industry: international differences. Sustainability, 11(5), 1404.
Murashima, M. (2020). ‘Do investors’ reactions to CSR-related news communication differ by shareholder? An empirical analysis from Japan. Corporate Governance, 20(5), 781-796.
Nekhili, M., Boukadhaba, A., Nagati, H., & Chtioui, T. (2019). ESG performance and market value: the moderating role of employee board representation. The International Journal of Human Resource Management, 1-27.
OECD. (2018). Oslo manual 2018: guidelines for collecting, reporting and using data on innovation (4th ed.). OECD Publishing.
Ouyang, X., Li, Q., & Du, K. (2020). How does environmental regulation promote technological innovations in the industrial sector? Evidence from Chinese provincial panel data. Energy Policy, 139, 111310.
Peiris, D., & Evans, J. (2010). The relationship between environmental social governance factors and US stock performance. The Journal of Investing, 19(3), 104-112.
Pérez, A., & Del Bosque, I. R. (2015). Corporate social responsibility and customer loyalty: exploring the role of identification, satisfaction and type of company. Journal of Services Marketing.
Schiederig, T., Tietze, F. & Herstatt, C. (2012). Green innovation in technology and innovation management-an exploratory literature review. R&D Management, 42(2), 180-192.
Schumpeter, J. A., & Nichol, A. J. (1934). Robinson's economics of imperfect competition. Journal of Political Economy, 42(2), 249-259.
Szalavetz, A. (2019). Industry 4.0 and capability development in manufacturing subsidiaries. Technological Forecasting and Social Change, 145, 384-395.
Theyel, N. (2013). Extending open innovation throughout the value chain by small and mediumsized manufacturers. International Small Business Journal, 31(3), 256–274.
Torchia, M., & Calabrò, A. (2019). Open innovation in SMEs: A systematic literature review. Journal of Enterprising Culture, 27(02), 201-228.
Varyash, I., Mikhaylov, A., Moiseev, N., & Aleshin, K. (2020). Triple bottom line and corporate social responsibility performance indicators for Russian companies. Entrepreneurship and Sustainability Issues, 8(1), 313–331.
Wong, W. C., Batten, J. A., Mohamed-Arshad, S. B., Nordin, S. & Adzis, A. A. (2021). Does ESG certification add firm value? Finance Research Letters, 1015-93.
Xu, J., Liu, F., & Shang, Y. (2020). R&D investment, ESG performance and green innovation performance: evidence from China. Kybernetes.
Zeb, A., & Ihsan, A. (2020). Innovation and the entrepreneurial performance in women-owned small and medium-sized enterprises in Pakistan. Women's Studies International Forum, 79, 1023-42
Yuan, X., Li, Z., Xu, J., & Shang, L. (2022). ESG disclosure and corporate financial irregularities–Evidence from Chinese listed firms. Journal of Cleaner Production, 332.
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2024-01-30
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