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Sep 2026

ESG Performance, Firm Size, and Profitability: Evidence from listed non-financial firms in Indonesia and Singapore

Purpose: This study examines whether Environmental, Social, and Governance (ESG) performance is associated with Return on Equity (ROE), whether firm size moderates the ESG–ROE relationship, and whether this differs between listed non-financial firms in Indonesia and Singapore during 2021–2024, integrating resource-base...

Erika Jimena Arilyn, Beny Beny, Maya Sova et al. · 1 citation

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