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Kartini Hanafi

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Open access Sep 2026

Carbon Emission Disclosure, Green Financing Strategy, and Financial Performance: ESG Governance as a Moderator in Indonesian Banks

Purpose - This study examines whether ESG governance moderates the relationships between carbon emission disclosure, green financing strategy, and financial performance among Indonesian banks. The study extends prior research by positioning ESG governance as a moderating variable rather than solely as a direct determin...

Arzal Syah, Zainuddin, Kartini Hanafi et al. · 0 citations

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