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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Bibliographic Details
Main Authors: Rosmiati Jafar, Basuki Basuki, Windijarto Windijarto, Rahmat Setiawan, Zulnaidi Yaacob
Format: Article
Language:English
Published: Taylor & Francis Group 2024-12-01
Series:Cogent Business & Management
Subjects:
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2024.2429794
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