ESG Pillar Score and Corporate Financial Performance: The Roles of Growth Opportunity and Firm Age as Control Variables
Purpose – This study examines whether ESG pillar scores are associated with corporate financial performance, measured by return on assets, among a purposively selected subsample of 13 Kompas 100 Index companies with complete LSEG Refinitiv ESG coverage during 2020-2024, responding to unsettled evidence on ESG financial...