ESG Reporting, Firm Value and Profitability in the Extractive Industry of Sub‐Saharan Africa: The Moderating Role of Regulatory Compliance
This study examines the relationship between environmental, social and governance (ESG) reporting and firm performance among extractive firms in sub‐Saharan Africa (SSA), while assessing the moderating role of regulatory compliance. Using a balanced panel dataset of 35 listed oil, gas, and mining firms from seven cou...