PRÁCTICAS AMBIENTALES, SOCIALES, DE GOBERNANZA E INNOVACIÓN: EVIDENCIA ENTRE LAS EMPRESAS DE CAPITAL PÚBLICO BRASILEÑAS
DOI:
https://doi.org/10.4270/ruc.2022115Palabras clave:
Ambientales, Sociales y de Gobernanza, Sustentabilidad, Innovación, BrasilResumen
Las organizaciones han expresado una creciente preocupación por la inversión socialmente responsable, ya que no solo considera el rendimiento financiero, sino que considera las prácticas Ambientales, Sociales y de Gobierno (ESG) que se crean para establecer dimensiones adicionales del desempeño corporativo, que no se limitan a los datos financieros. Estas prácticas sustentables brindan a las empresas una mayor competitividad en el mercado y un mayor reconocimiento por parte de los accionistas, vinculándolas directamente al poder innovador que tienen las organizaciones. Además, la forma en que la empresa cuida y gestiona el entorno natural en el que opera determina estas prácticas ESG, que se consideran un diferencial en el proceso de apalancamiento del mercado. Por lo tanto, el objetivo de este estudio es evaluar el efecto de las prácticas ESG en la Innovación en un contexto de empresas brasileñas que cotizan en Brasil Bolsa Balcão (B3). Para ello, se realizó una investigación descriptiva, documental y con enfoque cuantitativo, a través del análisis de datos secundarios extraídos de Refinitiv Eikon. La muestra de la investigación correspondió a 125 empresas listadas en B3 durante el período comprendido entre 2016 y 2020. Los resultados apuntan a una relación significativa y positiva entre las variables ASG y la capacidad de innovación ambiental, así como una relación positiva y significativa en la probabilidad de empresas apoyan el Objetivo de Desarrollo Sostenible 9, Industria, Infraestructura e Innovación. Con esto, fue posible identificar la necesidad de proponer políticas que apoyen la adopción y fomento de prácticas ESG, con el fin de promover una mayor capacidad de innovación en las empresas.
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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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