Open access
Aug 2026
Unpacking ESG and firm performance: Evidence from an emerging market and the mediating role of cost of debt
This study investigates the relationship between environmental, social, and governance (ESG) disclosure and firm profitability, while examining the mediating role of the cost of debt in Vietnam, a transitional emerging market. Using panel data from non-financial listed firms and fixed-effects regressions with Driscoll-...
Linh Thuy Vu, Phuong Thi Thanh Nguyen, T. Nguyen et al.
· Business Performance Review · 1 citation