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Aug 2026

ESG performance and business risk in Iberian companies: exploring gender diversity moderating effect

This study aims to examine the impact of Environmental, Social and Governance (ESG) performance on business risk and investigates how board gender diversity moderates this relationship. Using panel data from 367 listed firms in Portugal and Spain over the period 2013–2023, this study uses a two-step system g...

Rui Guedes, E. Neves, E. S. Vieira · 0 citations

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