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Issa Al Harmali

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Open access Sep 2026

Developing a sustainable financial performance measurement instrument: Initial content-validity evidence for ESG practices, digital transformation, management innovation, and circular economy practices

This study develops a measurement instrument for assessing sustainable financial performance (SFP) through environmental, social, and governance (ESG) practices, digital transformation (DT), management innovation (MI), and circular economy practices (CEPs), and reports initial evidence of its content validity. The inst...

Issa Al Harmali, N. Abu, Azim Azuan Osman · 0 citations

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