Environmental, Social, and Governance (ESG) disclosure quality among ASEAN financial institutions is structurally uneven, undermining regulatory credibility and weakening stakeholder confidence in sustainability reporting. In this region, cultural determinants, specifically high-power distance, intensify disclosure ris...
Syafirah Mohd Shahar, M. Saleem, Muhammad Imran et al.· Multidisciplinary Reviews· 0 citations
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