Environmental, Social, and Governance (ESG) Performance and Firm Value: The Moderating Role of Banking-Specific ESG Context
This study examines the effect of Environmental, Social, and Governance (ESG) performance on firm value in the banking sector and investigates whether banking-specific ESG context moderates this relationship. Using panel data from 133 bank-year observations covering 26 banks during 2019–2024, the study employs panel re...