Environmental, social and governance (ESG) disclosure and cost of equity: the moderating effects of board structures
One of the main issues in the field of sustainable finance is environmental, social, and governance (ESG). This study examines how ESG disclosure impacts the cost of equity. Additionally, it explores how the structure of the board of commissioners moderates this relationship. The structure of the bo...
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| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Taylor & Francis Group
2024-12-01
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| Series: | Cogent Business & Management |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/23311975.2024.2429794 |
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