Since the Securities and Exchange Board of India (SEBI) mandated Business Responsibility and Sustainability Reporting (BRSR) for the top 1,000 listed firms, environmental, social, and governance (ESG) disclosure has shifted from a voluntary signal to a regulatory requirement, renewing debate on whether ESG performance...
This study examines whether Environmental, Social, and Governance (ESG) performance affects bank firm value and whether banking-specific ESG context strengthens this relationship. Using a quantitative approach, the study employs unbalanced panel data from 26 banks comprising 133 bank-year observations during 2019–2024,...
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...
Background: The average market valuation of SRI-KEHATI firms declined during 2020–2024, raising questions about whether investors value environmental, social, and governance performance differently. Objective: This study examines the separate effects of environmental, social, and governance performance on firm value an...
Studies examining the moderating role of green finance in the relationship between ESG and firm value in the banking sector across ASEAN countries remain relatively limited. Therefore, this study analyses the effects of environmental, social, and governance (ESG) and green finance on firm value, while also testing the...
This study examines the effect of ESG performance on financial performance in banking institutions across five ASEAN countries (Indonesia, Malaysia, Singapore, Thailand, and the Philippines) during the 2021–2024 period. The study is motivated by the increasing importance of ESG practices in the banking sector and the n...
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