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T. H. Dang

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Open access 2026

COMPARATIVE ANALYSIS OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DISCLOSURE AND FINANCIAL PERFORMANCE: EVIDENCE FROM THAI AND VIETNAMESE LISTED COMPANIES

This study investigates the impact of Environmental, Social, and Governance Disclosure (ESGD) on financial performance—measured by Return on Assets (ROA) and Tobin’s Q (TBQ)—of publicly listed firms in Thailand (1131 observations) and Vietnam (186 observations) from 2012 to 2023, using data from Bloomberg and employing...

K. Terdpaopong, T. Nguyen, T. H. Dang et al. · 0 citations

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